Vakafa Vashoma Inishuwarenzi
Inishuwarenzi yehupenyu-yehutano yakagadzirirwa kuchengetedza mabhizimisi kubva pakufa kwevatariri vaive vakakosha kumabasa emakambani. Iko kugoverwa kunokakavadzana sokuti vamwe vanhu vanofunga kuti mabhizimisi haafaniri kubatsirwa nekufa kwevashandi vavo. COLI yakashandiswa zvisina kufanira muma1980 ne1990 apo makambani makuru akatenga mitemo pamusoro pezviuru zvevashandi vepasi-pasi vasina ruzivo rwekushandisa mitero yemitero. Congress yakavhara zvikwereti muna 2006 nekudarika Pension Protection Act. COLI dzimwe nguva inotaurwa nezveshoko rinoshora rokuti "mishonga yerunyaradzi yakafa."
Iyo Inoshanda Sei
COLI kazhinji inowanikwa pane hupenyu hwose kana inshuwarisi yehupenyu hwepasi rose. Mutengo wacho unosanganisira zvikamu zviviri:
- Mari yeinishuwarenzi, iyo inodhura yekuchengeta mutemo uri kushanda
- Mari inokosha. Izvi zvinomirira chikamu chekuchengetedza chemurairo.
Mari yehushuwarisi inosanganisira chiyero chekufa kwekufa pamwe nehurumende mari.
Iko mari yekuchengetedza inosanganisira mari inotengeswa muzvinhu zvakadai sematokisi uye zvisungo. COLI inogona kuiswa kuitira kuti zvinhu zvigadziridzwe mune imwe nhoroondo yega ega kana nhoroondo yakawanda. Apo COLI yakanyorwa nekodha rakasiyana, mutungamiri wehurumende ane kutonga kwezvinhu uye anogona kusarudza nzira yekugovera mari pakati pavo.
Kukosha kwekuchengetedza chikamu kunopfurikidza sezvo hutsika hwepanyika huri kuchinja. Apo COLI inogadzirirwa nekambani yakawanda, inshuwarisi inodzora zvinhu. Pasi pemhando iyi yekugadzirisa, inshurensi inosarudza nzira yekupa mari pakati pezvinhu zvakachengetwa. Iyo inshuwarisi inotsanangura kuti inoshandiswa sei yekudzoka gore negore.
Mhando dzeCOLI
Kune marudzi mazhinji emishuwarenzi yehupenyu hwekambani. Imwe ndiyo inonyanya munhu inshuwarisi, iyo inobhadhara kambani yekurasikirwa kweumwe munhu (semudiwa kana mutungamiri) uyo anokosha pakupona kwechigarire. Zvichienderana nemitemo yakatengwa, inshuwarisi yemunhu mukuru inogona kupa hupenyu kana hurema kubatsiro.
Imwe mhando yeCOLI inoparadzanisa-dollar yemishuwarenzi yehupenyu. Sezvo zita rayo rinoratidzira, rinosanganisira urongwa apo kambani uye mushandi vanogovera purogiramu, maropafadzo ekufa, uye mari inokosha yemutemo. Zvisarudzo zvakawanda zviripo. Semuenzaniso, mubhadhari anogona kubhadhara premium yose. Apo mushandi anofa, vashandi vake vanowana rubatsiro rwekufa. Kambani inogamuchira chero mari inokosha yemutemo kana mari yaibhadhara muzvikwereti, chero ipi zvayo.
Nei Vashandi Vanotenga COLI
COLI inowanzoshandiswa kutenga zvirongwa zvebasa rebashandi, zvakadai sezvirongwa zvehutano zvisina kukodzera kana zvirongwa zvekubhadhara zvikwereti.
Munhu anoshandira (COLI mumiriri) anogona kubhadhara zvikwereti kuburikidza nekubvisa mari yehutangi yehushuwarisi kana kukwereta. COLI inopa kubhadhara mutero kune vashandirwi kubva pakudzoka kwekutsvaga (kuwedzera mumari inokosha) uye kubatsirwa kwekufa hazvibhadhari mutero. Pasi pe IRS mitemo , zvikwereti hazvibhadhari mutero chete kana mushandi weu inshupiri anokodzera semutungamiriri wekambani, mushandi akabhadharwa zvikuru, kana munhu akabhadhara zvakanyanya sezvo aya mazwi anotsanangurwa ne IRS. Iko mari yepayimari yakabhadharwa nemutemo haina kubhadhara mutero.
Zvirongwa Zveshoko
Pasi pemutemo wehurumende, vashandi vanotenga COLI vanofanira kupa chiziviso chakanyorerwa kuvashandi vose vane upenyu huripo. Chiratidzo chinofanira kutaura kuti kambani ndiyo inobhadhara uye inotsanangura huwandu hweinishuwarenzi yakatengwa. Vashandi vanofanirwa kupa mvumo yavo yakanyorwa kurongwa usati wapiwa mutemo.
Kubhadhara Mutero
Kwose kambani inotenga inshuwarisi yehupenyu yekambani inofanirwa kuisa fomu yemutero IRS 8925 pakupera kwegore rimwe nerimwe iyo COLI iri kushanda. Ikambani inofanirwa kuudza nhamba yevashandi yakavharwa nehushuwarisi uye mari yakawanda yeinishuwarenzi inomanikidzwa pakuguma kwegore remitero. Vagadziri vemitemo vanofanirawo kuratidza kana chibvumirano chakanaka chave chichigamuchirwa kubva kune umwe neumwe mushandi akavharwa. Kana chero vashandi vasina kubvumirana, kambani inofanira kureva kuti vangani vasina kubvumirana. Imwe kambani ine kodzero yekuwana mari yepurogiramu iri pamutemo usingabhadhari chete kana yakanyatsomuisa fomu 8925.