第38解

death benefit only

【英文】Death benefit only plan is a plan wherein a portion of the insured’s salary is collected，to be paid out in case of the insured’s death.

【譯文】專(zhuān)用死亡撫恤金方案屬于聚集被保險(xiǎn)人部分工資，在被保險(xiǎn)人死亡時(shí)予以支出的計(jì)劃。

【解釋】death benefits only常縮寫(xiě)為DBO，可譯為“專(zhuān)用死亡撫恤金”。death benefit的意思有兩個(gè)：“死亡撫恤金”（即因雇員死亡由雇主支付給已故雇員受益人的款額）和“保險(xiǎn)死亡利益”（即被保險(xiǎn)人死后基于保單支付給受益人的一筆或多筆款額）。

再如：

1.A Death-Benefit-Only（DBO）plan is a legally binding agreement between an employer and one or more key employees.It’s called a “Death-Benefit-Only” or “Survivors Income Benefit” plan because no living benefits such as disability or retirement benefits of any kind are provided for the employee under the plan.The plan provides only death benefits and pays only if the selected employee dies while employed by the employer prior to a specified retirement date，and only if survived by a spouse or a beneficiary in a class designated by the employer.〔譯文：死亡撫恤金方案（DBO）是某一雇主與一個(gè)或多個(gè)重要雇員之間簽訂的法律上具有約束力的協(xié)議，其稱(chēng)為“死亡撫恤金”（Death-Benefit-Only）或“幸存者收益”（Survivors Income Benefit）方案。因?yàn)椋谠摲桨福诠蛦T生存期間并未給雇員提供諸如傷殘或退休等任何種類(lèi)的福利。該方案僅提供死亡撫恤金，且支付的條件僅為（協(xié)議）選定的雇員在其受雇期間、在規(guī)定退休日期前發(fā)生死亡的情況，而且該雇員應(yīng)先于其配偶死亡或先于該雇主所指定的某一類(lèi)受益人死亡。〕

2.Death Benefit Only Life Insurance Plan—employer usually purchases permanent life insurance on the life of the employee，is the beneficiary of the policy，and owns the policy.Premiums paid by the employer are not considered federal taxable income to the employee.Upon the death of the employee，the employer will use the life insurance proceeds to pay death benefits for several years to the employee’s beneficiary.The employer receives the life insurance proceeds tax free；however，the death payments to the employee’s beneficiary are federal taxable income to that beneficiary.This plan can also be utilized to supplement the employee’s pension plan at retirement.〔譯文：死亡撫恤金人壽險(xiǎn)方案之雇主通常購(gòu)買(mǎi)該雇員的終身人壽險(xiǎn)，成為該保單的受益人，并持有該保單。雇主所支付的保險(xiǎn)費(fèi)并不視為該雇員對(duì)聯(lián)邦政府的應(yīng)納稅所得。該雇員死亡后，雇主將使用人壽險(xiǎn)收益支付該雇員受益人幾年的死亡撫恤金。雇主收到的人壽險(xiǎn)收益是免稅的，然而，支付給該雇員受益人的死亡撫恤金對(duì)該受益人而言卻須向聯(lián)邦政府納稅。該方案也被用來(lái)作為對(duì)雇員退休之時(shí)養(yǎng)老計(jì)劃的補(bǔ)充。〕