我國之保險金信託業務(insurance trust business)乃係一起源於美國保險信託(insurance trust)之信託業務應用類型，其主要目的在於結合保險與信託兩種制度之功能，透過信託制度管理財產之專業服務，進而強化原先保險制度之功能，減輕保險受益人自行管理、運用保險金之負擔與保險金被不當使用之風險，並且藉由信託方式進行財富管理更具有稅賦規劃、避免債權人之執行等資產保全之功能。
我國之保險金信託因業務經營主體有所不同，分別有銀行業依信託業法兼營信託業務辦理保險金信託，以及保險業依保險法擔任保險金信託之受託人辦理保險金信託業務，故本論文旨在探討我國保險金信託之業務內容與法律關係，以及有關法律規定與我國保險金信託業務實務運作之問題。
另外，本論文亦藉由美國保險信託業務之研究，探討美國保險信託之概念與業務運用之類型，俾求能作為我國保險金信託實務運作之問題﹑甚至是發展保險金信託業務及法制之借鏡。經由本論文加以整理相關文獻加以歸納後，始可提出完善、健全我國保險金業務發展及法制建構之建議。
The Taiwan’s insurance trust business was originated in the United States. The insurance trust is a kind of financial product that combines insurance and trust. If the trust owns the policy and the insured is the grantor of the trust, then the trust must be irrevocable in order to keep the insurance policy outside of the estate. Thus, insurance trust is a method to avoid the estate taxation of the death proceeds and to shelter property from creditors at death.
Because of the different financial institutions provide different insurance trust services for their clients in Taiwan. This thesis proposes a means of resolving the insurance trust problems between bank and insurer in Taiwan.
In addition, this thesis will discuss the insurance trust in the United States in order to understand the concept of insurance trust. This thesis will also give Taiwan better guidance as to the types of insurance trust, so as to highlight the importance of this thesis in the domestic legal system.
