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President's MessageAmerican Foundation, Global OutreachSpecialized Expertise, International CoverageIndustry PioneersGrand Auchel Family OfficeCooperation & LoyaltyTailored & High Quality ServicesFamily Foundation, Wealth TransferHighest Quality, Specialized ServicesElite Team, At Your Service家族辦公室與家族基金時代來臨2016 Best Performance Recognition2016 Excellent Performance Recognition2016 Outstanding Performance Recognition2016 Grand Prospects Kickoff Meeting 2/12/20162016 Transamerica Barcelona Rewarding Trip 5/11/20162016 Voya Rancho Mirage Rewarding Trip 5/12/20162016 MDRT Vancouver Meeting 6/12/20162016 IDA Macau Meeting 8/14/20162016 East Coast Team 5th Anniversary 9/30/20162016 Christmas Party 12/17/2016Common Reporting Standards (CRS)Portability in Estate Planning稅務規劃省稅策略之公司類型的選擇How Anti-Money Laundering Can Affect YouSponsors

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Table of Contents

Auchel World ∣ Grand Prospects Financial & Insurance Services • 美國奧淇國際金融∣美國宏盛保險與理財

挑戰CHALLENGE


2 President's Message

Challenge: Your Life, Your Career, Your World

Dear Friends,

On behalf of Auchel World/Grand Prospects, we would like to wish everyone a very happy, safe and prosperous New Year!

Another difficult but highly successful year 2016 is in the books. However, we only have a very short time to catch our breaths and take our rest as we prepare for our most challenging year 2017. Before we talk about year 2017, let’s review our accomplishments in year 2016. With everyone’s strong support, we were able to increase our domestic business by another 50%, more than doubling our international business and once again becoming the top brokerage general agency with multiple carriers. Let’s give ourselves a big round of applause for another job well done!

Just like previous years, we are witnessing many big changes in the industry. Insurance carriers exit the marketplace and new ones taking their place. Companies are rebranding or restructuring with so many lay offs. New rules and regulations such as California Assembly Bill 2884 have annuity carriers revising their products to meet California standards. Mr. Donald Trump is now President of the United States and his policies could greatly impact the entire financial and insurance services industry, including estate taxes and changes to the DOL fiduciary rule. Last but not least, in 2017 over 50 countries will begin using Common Reporting Standards (CRS). All these changes will affect the way we do business. As professionals, we must continually keep ourselves updated and make the necessary preparations to turn these challenges into opportunities!

Even though there are so many changes in the industry right now, one thing that will never change is Auchel World/Grand Prospects’ vision and commitment to you, our valued clients, professionals and business partners. You are the most important VIPs to us and we are always doing our best to exceed your expectations with the best service experience and support you truly deserve. Our passion is to help you succeed with your business and you can always trust our slogan: “You do the sales, we do the rest!”

Both domestic and global markets have grown a lot in 2016! In order to provide even better service to all of our clients and financial professionals, we expanded our headquarters in City of Industry and upgraded offices in Irvine and Arcadia. In year 2017, the recovering market faces many challenging changes in year 2017 but also brings many chance opportunities for both clients and financial professionals in the financial markets. Yes, the New Year will be very challenging but we have so many great things to look forward to in year 2017!

Again, we would like to wish everyone a Happy Rooster New Year and recognize everyone for all of your ongoing support and contributions. Our Kickoff Meeting is the first steps toward facing many challenges together in the New Year. Always remember that when there are challenges, there are always opportunities. Let’s get ready to Challenge: Your Life, Your Career and Your World in 2017! Thank you!

Haidi Huang CLU, ChFC, CLTCPresident

3:00-3:30pm Exhibition Booth Setup3:30-6:00pm Exhibition/Registration/Other Activities4:00-4:45pm Workshop I Self Owned Life And Retirement (S.O.L.A.R.) Insurance Arrangements by Voya Financial4:45-5:30pm by Grand Prospects, CPAs & Attorneys 5:30-6:45pm Exhibition/Registration/Networking/Cash Bar6:45-7:00pm Banquet Starts / Lion Dance 7:00-7:05pm Welcome & Opening Video by Emcee Cynthia Wang National Anthem 7:05-7:10pm President’s Message by Haidi Huang7:10-7:15pm Featured Special Guest's Message by Dave Wilken7:15-7:25pm Grand Prospects Presentation by Greg Tseng7:25-7:35pm GPFIS Partner Presentation by Kenny Chung7:35-7:45pm Voya Financial Presentation by Eric Thibault, Sales Vice President, Voya Financial 7:45pm Dinner Starts 7:45-7:50pm Entertainment: Mongolian Dancing7:50-8:00pm Prudential Presentation by Sean Coughlin, Regional Vice President, Prudential 8:00-8:05pm Nationwide Presentation by Marty Krager, Regional Vice President, Nationwide8:05-8:10pm Entertainment: Brazilian Dancing8:10-8:15pm AIG Presentation by Ryan Strick, Regional Vice President, AIG8:15:8:25pm 1st Raffle Drawing8:25-8:45pm 2016 Best Broker Performance Recognition Ceremony8:45-8:50pm Entertainment: Xinjiang Dancing 8:50-9:05pm Sino-American CPA Association Presentation by Kevin Yeh, President, Sino American CPA Association (SACPAA) 9:05-9:10pm Entertainment: Brazilian Dancing9:10-9:20pm 2nd Raffle Drawing9:20-9:30pm Play Video/Closing Remarks by Haidi Huang9:30-10:00pm Dancing/Good Night!


3總裁致詞

Challenge: Your Life, Your Career, Your World

親愛的朋友們，

首先代表美國奧淇國際金融和宏盛保險與理財公

司，祝大家新年快樂，闔家安康，繁榮昌盛！

隨著 2016 年劃上成功的休止符，美國奧淇國際

金融和宏盛保險與理財公司已經為 2017 年迎來

的挑戰作好準備。有賴各位鼎力支持，我們美國

本土業務增長了 50％，而國際市場業務更增加一

倍以上，傑出的成績在業界上超群絕倫，這是值

得我們一起驕傲的。

與往年一樣，我們經歷了許多的變化。如金融保險公司對產品更新、品牌重塑和相

關業務的重整。金融保險公司也需要按照新的法規修訂年金產品以符合標準。而即

將上任的美國總統特朗普，其新政策更可能對整個金融業或遺產稅制度帶來衝擊。

特別重要的是 50 多個國家更將在 2017 年遵從共同匯報標準（CRS）以維護稅制完

整。作為專業人士，我們必須暉光日新、整裝待發 ; 把挑戰變成機會！

儘管面對種種挑戰，但唯一不會改變的是我們對客戶、專業人士和商業夥伴的承

諾。您們永遠是我們最重要的貴賓，並竭盡全力以精立業，以專業的服務和經驗

為您們爭取所需。您們的成功是我們服務的原動力，我們會繼續稟承：" You do the

sales, we do the rest ！ " 服務各位。

隨著美國本土及全球業務蓬勃發展 , 繼加州工業市總部辦公樓擴張之後 , 我們在亞

凱迪亞與爾灣也相繼設置了更大的全新辦公樓以提供優質的服務！市場經濟好轉及

利率的改善，對客戶、金融保險專業人士和金融保險業都帶來更多機會，讓我們展

開雙臂迎接 2017 年的挑戰 , 奔向光輝前程 !

再次祝大家新年快樂，並感謝大家繼續的支持和努力。期待在我們的開年大會與您

相會，機會總是來自於挑戰，讓我們一起為2017努力，迎接2017年的挑戰, 謝謝！

總裁

黃海蒂

立足美國，面向全球 American Foundation, Global Outreach

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Our Mission

Auchel World/Grand Prospects Financial & Insurance is a global organization specializing in full ranged investing, asset management and other financial and risk-management products and services. With an impressive portfolio of investment and insurance products, we offer innovative solutions, many of which are not available in local markets, to high net-worth clients from across the globe.

With over 20 years of knowledge, advanced expertise and experience in the business, Auchel World/Grand Prospects Financial & Insurance provides international financial planning and consulting to clients. We offer premier access to the world’s leading financial institutions and insurers, both domestic and offshore.

By working with attorneys, CPAs, and other financial professionals, Auchel World/Grand Prospects Financial & Insurance implements custom financial strategies that mitigate risk and prepare our clients for the future. Let us provide you with an integrated and personalized approach that will help you achieve your financial goals. Excellent service and a sound financial plan is what Auchel World/Grand Prospects Financial & Insurance is all about. Currently, Auchel World provides services to the global market while Grand Prospects Financial & Insurance caters to mainly the US market.

我們的宗旨

美國奧淇 / 美國宏盛保險與理財立足美國，面向全球，專注亞洲，提供全面跨領域金融投資、風險管理及其他理財服務，為來自於全球的高資產客戶設計最理想的財務規劃方案。

美國奧淇 / 美國宏盛保險與理財集結了二十多年的金融、投資、保險與理財的經驗，提供給客戶一個完善的國際理財管道。除了美國本土最尖端的產品之外，更包括適用於高資產客戶的離岸投資及保險產品，與具有相同理念的高水準律師、會計師及其他專業理財金融機構合作。客戶至上的服務正是美國奧淇 / 美國宏盛保險與理財一直堅守的宗旨。目前美國奧淇主要負責國際業務 , 美國宏盛保險與理財專注美國業務。

立足美國，面向全球 American Foundation, Global Outreach

美國智慧，覆蓋國際Specialized Expertise, International Coverage

7

Company Profile

We dreamed the impossible and reached the unreachable. For the last two decades, Auchel World/Grand Prospects Financial & Insurance has revolutionized financial and insurance planning for global clients. Our vast knowledge and expansive network allows us to offer solutions to even the most complex financial problems. Auchel World/Grand Prospects Financial & Insurance is headquartered in Los Angeles with branch offices in Houston, Dallas, Chicago, Seattle, New York, Singapore, Taipei, Beijing, Shanghai, Guangzhou, Shenzhen and other cities in China.

關於我們

過去二十多年，美國奧淇 / 美國宏盛保險與理財秉持進步與努力，發揮豐富的專業知識及廣闊的合作網絡，對最複雜的資產規劃，財富累積與風險管理需求提供最佳的設計及解決方案。總部位於洛杉磯的美國奧淇金融，在休士頓、達拉斯、芝加哥、西雅圖、紐約、新加坡、台北、北京、上海、廣州、深圳及中國其他城市都設有分部及聯絡處。

美國智慧，覆蓋國際Specialized Expertise, International Coverage

行業先鋒Industry Pioneers

9

公司創辦人Founder and President

美國奧淇國際金融公司總裁

美國宏盛保險與理財公司總裁

超過二十六年全球保險與理財專家級經驗

美國專業機構認證 CLU 特許人壽保險師

美國專業機構認證 ChFC 特許財務顧問

美國百萬圓桌頂尖會員

美國百萬圓桌終身會員

美國亞裔保險理財協會創會會長及現任理事長

美國多家電視，電台財經專欄節目特邀嘉賓

全球華人保險理財國際龍獎，連續多年白金獎得主

美國註冊財務策劃師學會中國區專家委員

Auchel WorldPresidentGrand Prospects Financial & Insurance ServicesPresidentOver 26 years of global experience in the financial and insurance industryCLU-Chartered Life UnderwriterChFC-Chartered Financial ConsultantMDRT Top of the Table & Lifetime memberAAIFPA, Asian Insurance & Financial Professional AssociationFounding PresidentCurrent Chair of the BoardFrequent guest speaker on several TV and Radio programs for financial and insurance fieldPlatinum International Dragon Award recipient for many yearsPremier member of the Institute of Registered FinancialConsultants in China

黃海蒂 Haidi Huang

行業先鋒Industry Pioneers

美國奧淇家族辦公室Grand Auchel Family Office

Financial Advisors

& Service

Executives理財規劃師財務顧問

Lawyers律師

CPAs會計師

Grand Auchel Family Office

美國奧淇家族辦公室

High NetWorth Clients高端客戶

Private Banks私人銀行

AssetsManagementCompanies資產管理公司

ImmigrationCenters 專業移民

顧問中心

A-RatedInsurance &

FinancialCompaniesA評級的金融

與保險公司

Physicians & Medical

Professionals醫療專業人員

Travel Concierge高端旅遊顧問

Medical Facilities高端客戶

體檢服務中心

EducationalConsultants教育顧問中心

Real EstateConsultants房地產開發顧問

11

The number of high net worth families has increased considerably in recent years and demand for assets and private wealth management are at an all-time high. High net worth families are facing major challenges while planning their wealth transfer strategies and preserving their cultured family heritages.

Grand Auchel Family Office organizes and coordinates proven sources including private banks, lawyers, CPAs, CFPs and trust organizations to provide unparalleled family office services, implementing wealth management strategies and securing long-term financial goals and expectations.

近年來，私人財富市場的可投資資產總量以及高淨值家族數量不斷增加，家族文化、家族精神及財富傳承也逐漸成為越來越多富有家族所面臨的考驗。如何通過更專業的機構 - 家族辦公室合理規劃來實現財富、精神、文化的傳承，是現今高淨值家族面臨的重大挑戰。

美國奧淇家族辦公室整合全球頂尖的私人銀行、律師團隊、稅務規劃師、財務規畫師、信託機構等資源，專為高淨值家族提供獨有的全方位家族服務和財富管理，以使其家族的長期發展符合家族的預期和期望，並能夠夠順利地進行跨代傳承和保值增值。


善融興業，尚信致遠Cooperation & Loyalty


諮詢Consultation

規劃Planning

策略Strategy

監管Supervision

風險管理及保險服務Risk Management &Insurance Services

生活及開支管理Living BudgetManagement

商務財務諮詢Business & FinancialConsultant Services

報告、記錄保存Report & Records

法律諮詢Law Consultant

Services

慈善管理Charity

Management

房產管理Real Estate

Management

傳承計畫Heritage Planning

稅務諮詢Tax Consultant

Services

投資管理服務Investment

Management

教育諮詢Education

Consultant Services

其他管理服務Other Services

13

Grand Auchel Family Office provides highest quality, loyal & professional services.

• Centralized Risk Management ServicesGrand Auchel Family Office offers centralized risk management services by taking charge of charitable activities, tax planning, real estate management, family communication to achieve family goals.

• Structured SupervisionGrand Auchel Family Office organizes structured supervision to avoid potential conflicts. Under the family office structure, family members receive personalized wealth management consultation which is both safe and efficient.

• Asset AllocationGrand Auchel Family Office provides a balanced allocation & benefit solution using proper distributions between family activities and earnings.

• Family Wealth, Spirit & Cultural TransferIn addition to wealth protection, Grand Auchel Family Office actively helps families better cultivate their heritage spirit and culture through scientific planning and professional management. We provide complete aspect services to fully support the development of both new and multi-generation families to help them achieve unity in family traditions and heritage.

美國奧淇家族辦公室堅持更加專業與完善的服務為客戶提供全方位的放心服務。

• 風險、服務集中管理美國奧淇家族辦公室較之私人銀行更加集中的對家族財富和風險進行集中管理，同時也承擔著集中其他方面服務的責任，包括慈善、稅務以及不動產規劃、家族監管、交流以及培訓，進而達到家族計劃與目標。

• 結構監管美國奧淇家族辦公室提供更加透明的監管結構來幫助家族避免潛在的衝突可能性。同時，在家族辦公室的結構內，對於家族成員的財富管理以及諮詢服務都會更加安全有效。

• 財富分配美國奧淇家族辦公室提供一個更加平衡的利益分配組合，同時在家族商務活動和家族財富盈餘中進行合理的選擇分配。

• 家族文化、精神及財富的傳承美國奧淇家族辦公室積極地幫助家族在保護財富的同時更好地傳承家族的文化與精神，使第一代創業者的精髓能夠代代相傳。通過合理的規劃和專業的管理幫助家族建立和保持優秀的家族傳統。培養家族的接班人盡早融入家族精神文化的氛圍，實現整個家族全方位的傳承與發展。

善融興業，尚信致遠Cooperation & Loyalty

多位一體，高端訂製Tailored & High Quality Services

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Grand Auchel Family Office grows and safeguards clients’ assets through tax savings andconfidential privacy while retaining clients’ control. We provide financial consultation to protect family rights and focus on assets appreciation and are highly specialized in family members’ personal tax situations with multiple solutions including income tax and real estate tax planning.

Grand Auchel Family Office also provides immigration services, education consulting, credit building, attorney’s legal advice, travel concierge and property acquisition planning property and management.

美國奧淇家族辦公室將客戶資產進行結構化保護，達到節稅、私密且資金僅受客戶控制的功能。我們的服務團隊會向客戶提供財務諮詢，通過不同的方式將客戶的資產進行保護，並解決資產的繼承和收益分配問題。當資產受到保護後，資產管理及增值自然成為美國奧淇家族辦公室的服務重點，我們協助處理包括稅務、繼承、贈與等大宗資產規劃 , 利用高額壽險等方式達到稅務規劃及財富最大化目的。

在非金融服務方面，無論是協助客戶申請海外移民、安排子女海外就學、信用建立、房產購買、貸款，或是配置專屬法律人員、提供跨境私人法律服務，境內外賬單支付、旅遊安排和不動產管理等管家服務，都在美國奧淇家族辦公室的服務範圍之內。

多位一體，高端訂製Tailored & High Quality Services

家族基金，永續傳承Family Foundation, Wealth Transfer

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家族基金，主要來源於同一家族的多個成員的基金，不管以信託形式、離岸公司形式，還是以單一戶頭或銀行賬戶形式存在，都可以統稱為“家族基金”。家族基金通常有三種模式：家族產業基金，家族保障基金和家族慈善基金。家族基金的管理不僅僅只是具體的某一項服務，更是傳承的載體，包括對家族文化、財富管理以及子女教育傳承等一系列的問題，並且做出行之有效的方案。如何保護家族財富，家族事業的永續傳承，是我們努力為客戶構建的藍圖並且努力執行的目標。

Family Foundations, mainly funded by multiple family members, usually has three investment forms, Family Industrial Foundation, Family Protection Foundation and Family Charity Foundation. Family Foundations include more than just one service and can also include, but not limited to, health, wealth management and children’s education to produce a series of effective solutions. Throughout this process the ultimate goal of wealth maximization is achieved while simultaneously preserving and passing down wealth inheritance from one generation to the next.

家族基金，永續傳承Family Foundation, Wealth Transfer

以精立業，以質取勝Highest Quality, Specialized Service

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Family Offices have become the primary choice of wealthy families for managing their family foundations and wealth transfer. The traditional third party asset manager primarily focuses on capital services. In comparison, family offices are more involved from financial consulting to personal family services planning.

Auchel World/Grand Prospects Financial & Insurance prides itself on providing the most excellent service. We are well known for meeting our clients’ financial and insurance planning needs in a comfortable atmosphere and timely, efficient manner. Come discoverwhy Auchel World/Grand Prospects Financial & Insurance is #1 in client satisfaction.

家族辦公室目前已經成為全球富裕家族基金管理、財富傳承的優先選擇。家族辦公室專門為高淨值家庭提供全方位財富管理和家族服務。傳統的第三方財富管理，其功能更趨向於狹義的金融資本功能或是資產配置服務，而家族辦公室則更關注的是家族的代代相傳。家族辦公室作為家族的財務顧問群體，與客戶的利益綁定，憑藉自有的金融專業技能，扮演家族“守門人”的角色。

美國奧淇 / 美國宏盛保險與理財秉承最高服務標準，我們提供舒適的氛圍、快速及高效的方式以滿足我們客戶的各類需求。我們憑藉實力和彈性在挑戰中為您找出最完美的方案，奉獻我們的才智並盡全力服務我們的客戶是我們一直堅持的基本原則。

以精立業，以質取勝Highest Quality, Specialized Service

團隊精神，專業菁英Elite Team, At Your Service

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Auchel World/Grand Prospects Financial & Insurance’s network spans over two decades from North America to Asia. We are partners with the world’s largest and most prominent financial institutions and hold very strong, long-term relationships with them. This allows us to work more closely with key decision makers and arrive at the desired result more quickly and efficiently.


美國奧淇 / 美國宏盛保險與理財已經積累了強大的社會關係，網絡覆蓋從北美到亞洲，並與世界接軌。我們與許多頂尖的金融機構長期保持密切的合作關係，這使得我們能夠更緊密地與關鍵決策者溝通，並迅速有效地協助客戶達到所期望的規劃目標，最終實現家族財富的保障與傳承。

Grand Prospects Financial & Insurance Services

我們誠心為您提供美國境內外各類保險與理財服務, 並誠徵有志加入同盟的代理人。

中國居民及其他國家非美國居民，無美國駕照及社會安全號碼，可以購買美國境內人壽保險。

我們提供在中國、香港及亞洲其他地區完成人壽保險體檢及申請的服務。

最好的服務 & 最高的佣金二十多年，美國奧淇國際金融／美國宏盛保險與理財秉持進步與努力，發揮豐富的專業知識及廣闊的合作網絡，對最複雜的資產規劃，財富累積與風險管理需求提供最佳的設計及解決方案。總部位於洛杉磯的美國奧淇國際金融／美國宏盛保險與理財，在休士頓、達拉斯、芝加哥、西雅圖、紐約、新加坡、台北、北京、上海、廣州、深圳及中國其他城市都設有分部及聯絡處。

專業團隊我們擁有眾多高年資並熟悉財務管理的專業雙語人員、執業會計師、律師以及國際金融理財師，用最熱枕、細心的態度為您的專業需求提供真正的全球化金融解決方案！

共同成長我們已經積累了眾多無數的社會關係，網絡覆蓋從北美到亞洲，並與世界接軌。我們與許多頂尖的金融機構長期保持密切的合作關係，這使得我們能夠更緊密地與關鍵決策者溝通，並迅速有效地協助客戶達到所期望的規劃目標。

領先的壽險公司我們與最有信譽A評級的壽險公司(包括offshore company)一起努力，以這些歷史悠久及穩定的保險財務公司做為後盾，使我們的客戶更可以放心地透過金融保險產品來進行保險理財規劃。

優良的服務我們標榜最高服務標準，我們提供舒適的氛圍、快速及高效的方式以滿足我們客戶的各類需求。我們憑藉實力和彈性在挑戰中為您找出最完美的方案，奉獻我們的才智並盡全力服務我們的客戶是我們一直堅持的基本原則。

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GPFIS.pdf 1 2017/1/31 週二下午 06:58:32

Grand Prospects Financial & Insurance Services

Headquarters: 18631 E. Gale Ave. City of Industry CA 91748Website: www.gp�s.com E-mail: gp�s@gp�s.com Tel: 626 820-6169 Fax: 626 820-6179

美國奧淇國際金融／美國宏盛保險與理財立足于美國，面向全亞洲，我們是服務於

眾多保險代理人及其客戶的保險理財大盤商GA。針對不同的保險與理財需求，為

客戶量身設計最適合的保險理財方案，以期達到其最終的財務目標。

主要服務內容我們同時代理全球多家頂尖保險理財公司，為您提供最完善的財務規劃及風險分析

，是財務保險理財代理人、各銀行金融系統、會計師事務所及其客戶的堅強後盾。

我們精通及擅長于設計與規劃以下業務: 保險方案

退休規劃

財富傳承

遺產規劃

保險貼現

保費融資

企業延續

Tel: 1-800-340-1688

我們誠心為您提供美國境內外各類保險與理財服務。歡迎有志同業菁英加入同盟。

即使是非美國居民，無美國駕照及社會安全號碼，都可以購買美國境內人壽保險。

我們提供在中國、香港及亞洲其他地區完成人壽保險體檢及申請的服務。

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GPFIS.pdf 2 2017/1/31 週二下午 06:58:34


24 家族辦公室與家族基金時代來臨

伴隨高淨值家庭的不斷增加，財富傳承也逐漸成為越來越多家族面臨的考驗。一套量身訂製的財富傳承系統，已經成為高淨值家庭的普遍需求。家族辦公室，作為目前世界主流的財富管理模式，正在逐漸成為富豪家庭首選的管理模式。

什麼是家族辦公室？

家族辦公室是專為高淨值家庭提供全方位財富管理和家族服務的機構。家族辦公室最初的形式通常是單一家族辦公室，家族作為辦公室的持有者專享其服務。這樣的家族辦公室為家族提供了個性化的服務，同時也要付出較高的成本。因而為了減少成本，部分家族往往會與其他的家族共享其服務，即多家族辦公室。同時，有些家族希望擁有家族辦公室的管理服務，但是並不願建立實體的家族辦公室公司，常常會將業務外包給提供諮詢和服務的外部供應商，形成虛擬家族辦公室的模式。無論哪一種形式的家族辦公室，其功能相對於傳統的更趨向於金融資本功能的第三方財富管理，更關注的是家族的代代相傳。家族辦公室在資本市場上作為私人銀行、投資銀行及對沖基金等機構的交易對手，為家族的投資負責，保護家族的利益。

為何要設立家族辦公室？

“要獲取巨額財富，需要極大的勇氣和極度謹慎。而在你擁有它時，還需要投入 10 倍的精力和智慧去傳承它……”面對傳承的壓力與難度，羅斯柴爾德家族後人納森•梅爾•羅斯柴爾德曾如是感嘆。對於已經建立起龐大產業的家族來說，財富的保值與傳承變成了家族首要顧慮的問題，家族辦公室因而越來越受到富裕家族的關注。家族辦公室相對於其他的管理方式，具有更多的優勢。富有的家族往往直接跟多家私人銀行合作，管理其龐大的財富，這樣的管理方式往往消耗了大量的時間與精力。家族辦公室有助於將風險和績效管理等環節有效的整合與一體，幫助決策者更加迅速準確的做出正確的決策。同時，家族辦公室也可以對於其他的專業性服務進行整合，包括慈善事業、稅收、家庭管理與溝通以及後代教育等等，從而更好地完成家族使命，實現家族的目標。有一句話精準地描述了銀行與家族衝突的必然性：Banks think quarterly to quarterly; while families think generation to generation（銀行考慮的是每季度財報的營利，而家族考慮的是財富的代代相傳）。私人銀行雖然宣稱以客戶的利益作為自己的最高利益，然而往往受限於種種因素無法實現，銀行與客戶的利益出現衝突往往成為常態。大型私人銀行都是上市集團的一部分，受制於資本市場的壓力，必須關於短期的受益和增長，這與家族長期保有財富的願景存在天然的衝突。家族辦公室從本質上保證了財務顧問與家族利益能夠充分的協調一致。在家族辦公室的結構中，由於財富的管理以及為家族成員提供的其他諮詢服務也統一被納入了家族掌控的單一體制中，因而家族成員的私密性也得到了有效的保護。同時，透過資產管理活動的集中化和專業化，家族辦公室更加有可能為其投資決策實現更高的匯報以及更低的風險，並且可以幫助正式化投資過程，最大限度地提高所有家族成員的投資回報。

家族辦公室的主要功能

•規劃作為家族辦公室的主要職能之一，家族辦公室評估家族的財務狀況，確定家族的風險偏好和投資期限，決定資本市場和非資本市場投資的組合，同時對投資和外部管理人員進行調查等等。家族辦公室同時扮演著對家族慈善事業的管理角色，包括制定家族的慈善規劃，幫助慈善機構的建立和管理並負責慈善活動的組織等。更加詳細的規劃則包含家族生活的細節，比如家族成員的會籍管理，房產、奢侈品管理，以及消費預算規劃等服務。


25家族辦公室與家族基金時代來臨

•諮詢金融危機過後的富裕家族已經越來越重視風險管理以及保險服務。家族辦公室通過合理的分析，幫助家族評估保險要求，購買保單並進行合理的監督，從而使家族能通過合理的投資或捐贈來最大限度地保障家族財產的傳承與增值。同時，家族辦公室確保著家族以及企業運營符合相關法規，並且通過適合的稅務計劃進行設計投資和遺產規劃策略。•策略家族辦公室擔負著培訓和教育職能，保證家族後代接受合理的財富管理知識。同時，家族辦公室將參與家族企業的繼承和遺產規劃，使得財富能夠順利的傳承給後代，這些服務包括財富的保護與傳承，資產的管理與規劃，家族的專業化知識等等。除了資產的管理諮詢之外，家族辦公室也會提供融資以及家族企業推廣的相關諮詢，包括商業開發，管理層收購等等。•監管家族辦公室為家族提供平穩運行的行政服務，包括法律問題的支持，發票、稅金的支付等等。同時，為了確保後代能夠順利的完成繼承，家族辦公室也會參與到監管服務的內容當中，例如制定家族章程，制定家族領導層發生意外變故的預案，針對非家族成員董事的評估和監管等等。

什麼是家族基金？

家族基金指的是資金主要來源於同一家族成員的基金，其形式可以包括多種，無論是信託、離岸公司、單一戶頭或是銀行賬戶的形式，都可以統稱為家族基金。作為歐美已經比較流行的概念，家族基金目前在中國剛剛起步。其主要的投資方式主要包括直接投資股票、房地產能源等，家族可以直接掌控投資；間接投資，例如按照大學基金模式進行的全資產配置的投資模式，通常會獲得較穩定的長期回報；混合投資模式則比較適用於較大規模的家族，通過更高的使用成本兼顧風險和回報。家族基金通過運用專業合理的方式，幫助家族實現資產的保護與傳承。比如，家族基金可以將家族名下的慈善機構任命為家族投資保單的受益人；將以投資的保單贈與慈善機構等等。同時，家族基金會積極的選用科學的方式評估家族的稅務法務問題，將家族財富例如房產的進行合理的安排，從而使財產能夠最大限度的保留在家族以及家族控制的機構當中，避免家族財富因稅務等問題大量流失。

家族基金的發展趨勢：

家族基金已經逐步的有了專業化發展的趨勢，從原先有家族成員管理變為了由第三方的專業投資機構進行合理的評估。同時，家族基金的投資方式也表現的更加多元化，許多家族在全球經濟危機中受到衝擊以後開始成立家族辦公室和家族基金，投資除了主業之外的資產從而保障家族基金的流動性，對沖風險。目前全球大量的家族基金希望把資產投資在類似於美國等成熟的、法律法規完善的市場，從而更好地保護自己資產。

結語：

伴隨著高資產客戶自身需求的變化，家族辦公室與家族基金的時代已經逐漸來臨。富裕家族對於金融、法律、財務等不同領域也有了更加個性化的詳細的要求，家族辦公室以管理家族財富和商業利益為其根本使命，對於家族基金採用更加科學有效的評估與管理，同時也對整個家族的財務、健康、風險、教育等多個方面進行合理的參與和管理，整合家族優勢，為同一個家族的幾代人提供更加優勢的訂製化服務。


26 2016 Best Performance Recognition

Kenny ChungKC Insurance Agency

California

Harry HuNW Financial &

Insurance ServicesWashington

Wei ChenRaycon Financial & Insurance Service

California

Cynthia WangWAWA Insurance Agency

California

Shuling ChangGrand Prospects Financial

& Insurance Services美國宏盛保險與理財

California


272016 Excellent Performance Recognition

Ping YiGoldHonor USA

金宏保險California

Tina XuGrand Prospects Financial &

Insurance Services美國宏盛保險與理財

California

Nina LiAmerican New Life Insurance Services

California

Tracy CuiTeep Insurance Service

California

Coco ZhangCocori Insurance

ServicesCalifornia

Ting Ting Li李婷婷保險

California


28 2016 Outstanding Performance Recognition

Lili JiangMax Concord Financial &

Insurance AgencyCalifornia

Kenny ChangKCAL Insurance

華興保險California

Rachel FeiForton Financial & Insurance Services

California

Kelly XuNW Financial &

Insurance ServicesWashington

Larry YuFeather Insurance &

Financial ServicesCalifornia

Steven LeeS&P Financial &

Insurance ServicesCalifornia

Many people from other countries want to become U.S citizens. To increase job opportunities for Americans, Congress created the EB-5 visa program to give high net worth foreign nationals (HNWFNs) incentives to invest some of their wealth in the United States. This program offers legal residency and a path to citizenship to HNWFNs and some family members in exchange for large, job-creating investments in U.S. businesses. Life insurance sales opportunities may arise as a result.

Why might foreigners want life insurance? There are a number of strong reasons:

1. Death benefit protection—HNWFNs have spouses and family members they want to protect; they also have debts and business obligations that will need to be paid if they die. Life insurance can help them do both.

2. Financial diversification—Affluent foreigners often desire to protect their financial position by diversifying their assets. To increase their financial flexibility, they may want to reposition some of their wealth from their home country into U.S. assets. Sometimes policies from insurers in their home countries are more expensive or offer smaller death benefits. A life insurance policy from a U.S. insurer may help them provide more death benefit protection while repositioning some of their assets into U.S. dollars.

3. U.S. estate taxes—HNWFNs who receive green cards through the EB-5 visa program are usually considered U.S. residents. Consequently, they are taxed as “resident aliens” for estate and gift tax purposes. This means U.S. estate taxes could be assessed on ALL the assets they own, whether they are located in the U.S. or elsewhere around the world. Death benefits from a policy from U.S. based insurer may help provide the funds needed to pay these estate taxes.

The EB-5 visa program offers HNWFNs opportunities to invest in the United States and in return legal residency status for themselves and some family members. Many HNWFNs are happy to make this exchange. After they obtain their green cards, many HNWFNs should review their financial situation to see how their relationship to the U.S. government has changed. Life insurance from a U.S. based insurer can help them protect their loved ones, diversify their assets, and fund their estate tax obligations.

Partner with Voya Financial

The HNWFN market is complex. You’re more likely to be successful if you work with an experienced partner. Voya has over twenty years of experience in the HNWFN market and has excellent resources to help you succeed. Voya’s program and marketing materials can all be found at voyalifeteam.com/HNWFN. Feel free to call Voya’s head of Multicultural Sales Insurance Solutions, Fabian Gonzalez, at 612-342-7486 for more information.

EB-5 visas create life insurance sales opportunities

Neither Voya or its affiliated companies or representatives offer legal or tax advice. The client should seek the advice of a tax attorney or tax advisor prior to making a taxrelated insurance/investment decision.

These materials are not intended to be used to avoid tax penalties, and were prepared to support the promotion or marketing of the matter addressed in this document. The taxpayer should seek advice from an independent tax advisor.

Life insurance products are issued by ReliaStar Life Insurance Company (Minneapolis, MN), ReliaStar Life Insurance Company of New York (Woodbury, NY) and Security Life of Denver Insurance Company (Denver, CO). Within the state of New York, only ReliaStar Life Insurance Company of New York is admitted, and its products issued. All are members of the Voya® family of companies. All death benefit guarantees are based on the financial strength and claims paying ability of the issuing company, which is solely responsible for obligations under its own policies.

For U.S. producers only, for use only in the United States. Not for public use or distribution. ©2016 Voya Services Company. All rights reserved. CN1020-28410-1118

176288 10/15/2016


30 2016 Grand Prospects Kickoff Meeting 2/12/2016


312016 Grand Prospects Kickoff Meeting 2/12/2016


32 2016 Grand Prospects Kickoff Meeting 2/12/2016


332016 Grand Prospects Kickoff Meeting 2/12/2016


34 2016 Transamerica Barcelona Rewarding Trip 5/11/2016


352016 Voya Rancho Mirage Rewarding Trip 5/12/2016


36 2016 MDRT Vancouver Meeting 6/12/2016


372016 MDRT Vancouver Meeting 6/12/2016 2016 IDA Macau Meeting 8/14/2016


38 2016 East Coast Team 5th Anniversary 9/30/2016


392016 East Coast Team 5th Anniversary 9/30/2016 2016 Christmas Party 12/17/2016

© 2016. Prudential, the Prudential logo, the Rock symbol and Bring Your Challenges are service marks of Prudential Financial, Inc. and its related entities, registered in many jurisdictions worldwide.0291400-00001-00 66692

THE MORE VOICES WE HEAR,THE BETTER WE COMMUNICATE.At Prudential, promoting diversity and inclusion has long been part of the way we do business. We are proud to be a continuing sponsor of AAIFPA.

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Approvals:

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(Up to Date), NAT- Nationwide- Horiz OYS-3C.ai (Up to Date)

Burned-ophobia:

Your clients’ fear their life

insurance won’t give them

enough income in retirement.

Help your clients get the most value from

their life insurance. Nationwide YourLife¨

Indexed UL Accumulator is designed with

a low-cost structure, delivering higher

supplemental retirement income potential.

Show clients how IUL Accumulator can

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$46,560Nationwide¨

$45,814

Next highest carrier

ANNUITIES | LIFE INSURANCE | RETIREMENT PLANS | MUTUAL FUNDS

ANNUAL RETIREMENT INCOME

$41,000

Male, age 50, non-tobacco preferred, minimum non-MEC death benefi t, increasing death benefi t switching to level at age 65, fi xed annual premium of $30,000 to age 65; 20-year distribution (income taken monthly) starting at age 66; fi xed loans (after basis) targeting $10,000 cash surrender value at age 120.

As your clients’ personal situations change (i.e., marriage, birth of a child or job promotion), so will their life insurance needs. They should weigh any associated costs before making a purchase. Life insurance has fees and charges associated with it that include costs of insurance that vary with such characteristics of the insured as sex, health and age, and has additional charges for riders that customize a policy to fi t their individual needs.

Indexed universal life insurance policies are not stock market investments, do not directly participate in any stock or equity investments, and do not receive dividend or capital gains participation. Past index performance is no indication of future crediting rates. Also, be aware that interest-crediting fl uctuations can lead to the need for additional premium in your policy. Protections and guarantees are subject to the claims-paying ability of the issuing insurance company.

Both products in the competitive comparison assume a one-year S&P 500® point-to-point crediting strategy at 5.00%. The Nationwide product includes the Indexed Interest Multiplier (Multiplier), which increases the assumed interest rate by 15%; thus in this example, 5.00% assumed rate x 1.15 Multiplier = 5.75%. The Multiplier is not available on all indexed interest strategies. When it is present, the cap rate will be lower. The Nationwide product also includes the Nationwide IUL Rewards Program conditional credit of 0.20% in policy year 16 and onward. To receive the Nationwide IUL Rewards Program benefi t, premium payments must meet or exceed a test of the net accumulated premium (premium paid minus any amounts taken as loans or partial surrenders) at the start of policy year 16; earlier for issue ages 51 and older. The additional 0.20% interest is applied each year from then on as long as the policy is in force. The credit will be added to the fi xed interest rate strategy’s accumulated value. Guarantees are subject to the claims-paying ability of the issuing insurer. Information was compiled December 5, 2016, from Nationwide’s illustration software and WinFlex web version 2.162.1 system version 6.162.1. The information is accurate to the best of our knowledge.

Life insurance products are underwritten by Nationwide Life Insurance Company and Nationwide Life and Annuity Insurance Company, Columbus, Ohio. Let’s Face It Together is a service mark of Nationwide Life Insurance Company. Nationwide, the Nationwide N and Eagle, and Nationwide is on your side are service marks of Nationwide Mutual Insurance Company. © 2017 Nationwide.

Advisor Use Only- Not Intended for Public Distribution

NFV-1053AO.2 (12/16)

What if you live a lot LONGER in retirement than originally planned?

What if you get SICK?Can you handle life’s UNEXPECTED financial expenses?

90+ 95+

Will you have enough MONEY for retirement?

American General, a member company of AIG, can help you Retire STRONGER.www.RetireStronger.comPOLICIES ISSUED BY: AMERICAN GENERAL LIFE INSURANCE COMPANY (AGL), 2727A ALLEN PARKWAY, HOUSTON, TEXAS 77019 AND THE UNITED STATES LIFE INSURANCE COMPANY IN THE CITY OF NEW YORK (US LIFE), ONE WORLD FINANCIAL CENTER, 200 LIBERTY STREET, NEW YORK, NY 10281. AGL AND US LIFE ARE MEMBERS OF AMERICAN INTERNATIONAL GROUP INC., (AIG). ©2014 AMERICAN INTERNATIONAL GROUP, INC. ALL RIGHTS RESERVED. AGLC107602REV0515

73% of respondents to a recent survey say serious health problems are their major worry about living to 100

THE 2Q11 SUNAMERICA RETIREMENT RESETSM STUDY CONDUCTED BY HARRIS INTERACTIVE SURVEYED A NATIONAL SAMPLE OF ADULTS AGE 55+. 2011.

1 out of every four65 year olds will live past the age of 90.

1 out of every ten65 year olds will live past the age of 95.

About 91% of older adults have at least one chronic condition, and 73% have at least two.

NATIONAL COUNCIL ON AGINGWWW.NCOA.ORG/IMPROVEHEALTH/CENTERFORHEALTHYAGING/CHRONICDISEASE. SEPTEMBER 2014

Most Americans may be spending 20+ years in retirement

41% retired earlier than planned due to a personal health problem

SOCIAL SECURITY ADMINISTRATION DATA. NOVEMBER 2014

SOCIAL SECURITY ADMINISTRATION DATA. NOVEMBER 2014


61% of Americans surveyedsaid they are more scared of outliving their retirement than they are of death.


70% of respondentsbelieve their adult children will need financial assistance.


50% of households are at risk –their standard of living may decline in retirement.

CRR.BC.EDU/BRIEFS/WILL-THE-REBOUND-IN-EQUITIES-AND-HOUSING-SAVE-RETIREMENT. DECEMBER 2013

TIME-TESTEDEXPERIENCESPOTLIGHT

ON SALES

IUL2026 (07-16) FOR PRODUCER INFORMATION AND REFERENCE ONLY. NOT FOR USE WITH THE PUBLIC. © 2016 Global Atlantic

Global Atlantic is a company with a unique story. Our life insurance business traces its origins back over 100 years. Built on this knowledge and experience, our company brings strong relationships, seasoned industry expertise and innovative products to the industry.

Global Atlantic is home to:

• Many of the same people who developed and launched the first indexed universal life insurance product in 1999.

• Indexed universal life insurance product designs that have become the standard in the industry.

Though our life insurance business has experienced some change through the years, the indexed universal life insurance products we market have been sold more than any other carrier, and we are committed to building on that leadership into the future.

globalatlanticlife.com (855) 887-4487, option 3 [email protected] US

Products issued by Accordia Life and Annuity Company, 215 10th Street, Des Moines, Iowa. Accordia Life is a subsidiary of Global Atlantic Financial Group Limited.

Global Atlantic Financial Group (Global Atlantic) is the marketing name for Global Atlantic Financial Group Limited and its subsidiaries, including Accordia Life and Annuity Company and Forethought Life Insurance Company. Each subsidiary is responsible for its own financial and contractual obligations.

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$1406

$1165$989

$799$611 $563 $530 $445 $357 $334

Total Overall Indexed Universal Life Sales (in Millions)

Wink’s Sales & Market Report, 1998-2015*Includes historical sales under AmerUs Life and AvivaUSA

Offering:• Death benefit to protect loved ones• Potential to build cash value without exposing premium dollars to market risk• Five indexed strategies plus a fixed interest rate strategy• Accelerated Benefit Riders in the event of a terminal, chronic, critical illness or critical injury• The potential for guaranteed income for life with the Lifetime Income Benefit Rider

Plus:Charitable Matching Gift Death Benefit

Leaving a legacy just got easier. Under this rider, National Life Group will match up to 2% of the policy’s base face amount, not to exceed $30,000.

Participating Fixed Loan

Our newest loan rate feature - the security of a fixed loan, with the opportunity to be credited indexed interest on the loan collateral.

Benefit Distribution Option

Allows the death benefit to be paid out over a period of 10-30 years, increasing policy performance and income potential. Option must be chosen at issue and is irrevocable. Check state availability.

Streamlined No Fluids Underwriting

Streamlined no fluids underwriting program covering insured’s age 65 and younger for face amounts of $250,000 or less. Want the option for full underwriting? Your client can choose which option they prefer.

Products issued by

Life Insurance Company of the Southwest®

National Life Group® is a trade name representing various affiliates, which offer a variety of financial service products. Life Insurance Company of the Southwest, Addison, TX, is a member of National Life Group.

LSW FlexLife II Indexed Universal Life Insurance, form series ICC16/20417(0616), Lifetime Income Benefit Rider, form series 20266(0614), Charitable Matching Gift Death Benefit Rider, form series ICC16/20186(0616), and Accelerated Benefits Riders, form series 8052/8095/8165/ICC10-8844/ICC15-20287(0115)/ICC15-20288(0115) are underwritten by Life Insurance Company of the Southwest, Addison, Texas. LSW policies and riders are not available in New York. Riders are supplemental benefits that can be added to a life insurance policy and are not suitable unless the client has a need for life insurance. Riders are optional, may require additional premium and may not be available in all states. Receipt of Accelerated Benefits will reduce the Cash Value and Death Benefit otherwise payable under the policy, may result in a taxable event, and may affect your client’s eligibility for public assistance programs. The Lifetime Income Benefit Rider provides a benefit for the life of the insured if certain conditions are met, including but not limited to the insured’s attained age being between age 60 and 85, and that the policy has been inforce at least 10 years. Insufficient policy values or outstanding policy loans may also restrict exercising the rider.

Centralized Mailing Address: One National Life Drive, Montpelier, VT 05604 | 800-906-3310 | www.NationalLife.com

For Agent Use Only – Not For Use With The PublicTC93284(1216)1 Cat No 103128(1216)

To Learn More: Wani ChenKey Account Representative, National Life Group | 619-577-0582

FlexLife II: Ramp Up for 2017An innovative Indexed Universal Life Insurance product

from the Issuing companies of National Life Group.

國家人壽祝您春節快樂，財源滾滾，雞年大吉！

Offering:• Death benefit to protect loved ones• Potential to build cash value without exposing premium dollars to market risk• Five indexed strategies plus a fixed interest rate strategy• Accelerated Benefit Riders in the event of a terminal, chronic, critical illness or critical injury• The potential for guaranteed income for life with the Lifetime Income Benefit Rider

Plus:Charitable Matching Gift Death Benefit

Leaving a legacy just got easier. Under this rider, National Life Group will match up to 2% of the policy’s base face amount, not to exceed $30,000.

Participating Fixed Loan

Our newest loan rate feature - the security of a fixed loan, with the opportunity to be credited indexed interest on the loan collateral.

Benefit Distribution Option

Allows the death benefit to be paid out over a period of 10-30 years, increasing policy performance and income potential. Option must be chosen at issue and is irrevocable. Check state availability.

Streamlined No Fluids Underwriting

Streamlined no fluids underwriting program covering insured’s age 65 and younger for face amounts of $250,000 or less. Want the option for full underwriting? Your client can choose which option they prefer.

Products issued by

Life Insurance Company of the Southwest®

National Life Group® is a trade name representing various affiliates, which offer a variety of financial service products. Life Insurance Company of the Southwest, Addison, TX, is a member of National Life Group.

LSW FlexLife II Indexed Universal Life Insurance, form series ICC16/20417(0616), Lifetime Income Benefit Rider, form series 20266(0614), Charitable Matching Gift Death Benefit Rider, form series ICC16/20186(0616), and Accelerated Benefits Riders, form series 8052/8095/8165/ICC10-8844/ICC15-20287(0115)/ICC15-20288(0115) are underwritten by Life Insurance Company of the Southwest, Addison, Texas. LSW policies and riders are not available in New York. Riders are supplemental benefits that can be added to a life insurance policy and are not suitable unless the client has a need for life insurance. Riders are optional, may require additional premium and may not be available in all states. Receipt of Accelerated Benefits will reduce the Cash Value and Death Benefit otherwise payable under the policy, may result in a taxable event, and may affect your client’s eligibility for public assistance programs. The Lifetime Income Benefit Rider provides a benefit for the life of the insured if certain conditions are met, including but not limited to the insured’s attained age being between age 60 and 85, and that the policy has been inforce at least 10 years. Insufficient policy values or outstanding policy loans may also restrict exercising the rider.

Centralized Mailing Address: One National Life Drive, Montpelier, VT 05604 | 800-906-3310 | www.NationalLife.com

For Agent Use Only – Not For Use With The PublicTC93284(1216)1 Cat No 103128(1216)

To Learn More: Wani ChenKey Account Representative, National Life Group | 619-577-0582

FlexLife II: Ramp Up for 2017An innovative Indexed Universal Life Insurance product

from the Issuing companies of National Life Group.

國家人壽祝您春節快樂，財源滾滾，雞年大吉！

Jack B. Cima, CLU, ChFC, Corporate Vice PresidentNew York Life Insurance Company, Advanced Markets Network11400 Tomahawk Creek Parkway, Leawood, KS 66211(888) 695-4748, ext. 2664532 • [email protected]

Be good at life.

SMRU 1721387

LIM-1325 1/17

Symetra UL-G with guaranteed life insurance coverage provides premiums among the lowest in the industry plus flexibility and control should insurance needs change.

More than just a price leader

Optional Chronic Illness Plus RiderAdvance access to up to 100% of the policy’s death benefit. Selected at issue at an additional cost.

Terminal Illness and Chronic Illness RidersIncluded at no additional cost.

Optional Return of Premium Rider Provides an option to surrender the policy for up to 100% of the cumulative premiums paid, in case the need for insurance coverage changes. Selected at issue at an additional cost.2

Optional Charitable Giving BenefitPays an additional 1% of the base policy’s face amount (up to $100,000) to a qualifying charity. Selected at issue at no additional cost.

Industry-low premiums plus flexibility for when life happens1

Reach Higher and Fly Farther with Symetra UL-G

Life insurance is issued by Symetra Life Insurance Company, 777 108th Avenue NE, Suite 1200, Bellevue, WA 98004 and is not available in all U.S. states or any U.S. territory. Symetra UL-G is a flexible premium universal life insurance policy. Policy form number is ICC14_LC2 in most states.

Policy riders are not available in all U.S. states or any U.S. territory; however, where available, they are usually issued under the following rider form numbers: Chronic Illness Plus Rider form number ICC15_LE4, Chronic Illness Rider form number ICC15_LE1, Terminal Illness Rider form number ICC15_LE2, Return of Premium Rider form number ICC15_LE5 and Charitable Giving Benefit form number ICC11_LE5. 1 See LIM-1212/$1M 6/15 for complete details.2 See LIM-1326 3/16 for complete details.

www.symetra.comSymetra® is a registered service mark of Symetra Life Insurance Company.

Take clients’ legacy planning beyond their expectations with Symetra UL-G. Learn more at www.symetra.com/UL-G or contact us today.

AGENT AND ADVISOR USE ONLY

Rey Castro, LUTCFRVP, Northwest/RockiesSymetra Life(916) [email protected]

182193

Take a look at the many reasons to choose our full line of life insurance products to meet the needs of your clients.

WHAT’S HOT

Income AdvantageSM IUL 3 Crediting Strategies Access to Cash No-cost Riders

Underwriting Improvements (See Underwriting Section)

HeadlineHeadlineHeadlineHeadlineHeadlineHeadlineHeadlineHeadlineHeadlineHeadlineHeadlineHeadlineHeadlineHeadlineWhy Choose Mutual of Omaha?

1. COMPETITIVE PRODUCT PORTFOLIO

INCOME ADVANTAGESM IUL Choice of three index crediting strategies

– 100 percent participation rate with mid-range cap – Higher participation rate with lower cap – Lower participation rate with no cap Guaranteed 0 percent floor on indexed accounts

Ideal for clients age 35 and up who want to protect their family now and accumulate cash value for college, retirement and other long-term goals

Standard and index loans

Guaranteed Refund Option

Accelerated Death Benefit Rider for Terminal and Chronic Illness Built-in

GUARANTEED UNIVERSAL LIFE AND GUL PLUS

Competitive lifetime and 10-pay level premium options (GUL only)– Ages 45-75 – Preferred and Standard Nontobacco, Standard Tobacco

Competitive for Single Premiums, Short Pays & 1035’s (GUL Plus only)– Ages 50-70

Competitive guarantees to 100, 105 and 120


Accelerated Death Benefit Rider for Terminal and Chronic Illnesses Built-in

$2,000,000 first year dump-in premium limit (Companion $1 million)& Trust Us

Industry Leading Term Rates Age Last Birthday Preferred Plus Preferred Nontobacco

iGUARANTEED UNIVERSAL LIFE SURVIVOR (GUL SURVIVOR) Competitive Targeted Areas, Ages 55-75

– Preferred and Standard Nontobacco

$1 million first year dump-in limit (Companion $500,000)

Competitive single and short pays

Maximum Uninsured combo – Uninsured/Table 6


No underwriting required on the uninsured

*May not be available in all states

TERM LIFE ANSWERSSM (TLA 10, 15, 20, 30 year products) Competitive at Ages 30-60 Age Last Birthday

Leading Preferred Plus and Preferred Nontobacco rates

Liberal conversion opportunities up to age 75 (In New York age 66) (convert to any Universal Life Policy including GUL)

Commissions on policy fees under $250,000 face

Waiver of Premium for unemployment*

Accelerated Death Benefit for Terminal Illness

GUARANTEED ADVANTAGE Great for uninsurable clients

Face amounts to $500,000; no health questions

No foreign travel exclusions

郜鹏律师事务所

Law Offices Of Gao Peng, Inc.

Member of Federal and California Court

联邦与加州法庭会员

Member of Federal Tax Law Court

联邦税法法庭会员

Member of The American Law Institute

美国律师公会会员

Member of California Lawyer Union

加州律师公会会员

Member of American Bar Association

美国税法律师协会会员

Mr. George Gao. ESQ

郜鹏律师美国 Pepperdine 大学法学博士毕业

专精商业法，税法，经券法和退税法

曾就读于美国 Georgia Tech 工商管理学院

MBA 金融和会计专业硕士

在中国获得上海复旦大学物理系学士学位

曾在纽约华尔街投资银行工作数年，专为中

小型企业集资

拥有加州及联邦法庭和美国税法法庭执照

提供专业的法律服务包括：

公司法：各种公司组建，重建，兼并，出售，

关闭，转型，破产保护及相关税法问题

商业法：合同，交易，担保，租赁，连锁经

营，合资经营

证券法：融资，资金重组，非大众集资，上

市，转私

地产法：投资与买卖，地产税

移民法：商业与投资相关的移民服务，包括

投资移民，跨国公司，协约投资移民，技术

员工，特殊专长，EB5，L1 等签证

遗产法：遗嘱及各类生前信托，省税信托，

资产保护信托，慈善信托，遗嘱及信托法庭

认定。

从 2006 年执业⾄今。

专精于财产规划、信托、资产保护、税法、

合伙人和非盈利机构等领域以及公司法、

公司买卖收购、股东变更、合约、担保抵

押、项目目资、证券等。

提供专业，保密和真诚的法律律服务。

大学本科毕业于上海复旦大学物理系，

获乔治亚理工大学研究生管理学历，

和加州 PEPPERDINE 大学法学博士。

为加州法院、联邦法院和税法法院注册律师


51Common Reporting Standards (CRS)

2016 年 10 月 14 日，中国国家税务总局发布了《非居民金融账户涉税信息尽职调查管理办法（征求意见稿），标志中国将加入广泛世界经济组织对境内非居民金融账户信息进行交换。虽然中国政府几年来已在多种场合表明此意向，但这个实施信息的发布还是在相关商界，银行金融界，会计师律师界等引起极大反响。可以预计，类似于几年前开始实施的美国 FATCA（针对美国税务居民）和欧盟的先期实施，CRS 将会成为相关业者面对的新常态。

CRS 全称为 Common Reporting Standard，是以现有的多边或双边税务协定为法律根据，由经合组织（OECD）制定的统一报告标准。它对需要履行识别和申报信息义务的金融机构，需要申报的金融账户类别，金融机构需要履行的尽职调查程序提出了具体标准。CRS 没有增加新的税种，而是针对将资产藏于海外账户而规避据民国税收的广泛现象而由政府间合作打击的应对措施。如中国政府实施于在国内有资产账户的外国税务居民（包括已移民海外的人），外国政府实施于在当地有资产账户的中国居民，这些信息将被收集于“系统”内，被随时搜索“自动”交换。

CRS 涉及的金融机构包括银行，托管，投资，保险等公司机构；申报信息包括利息，红利，余额，保险产品收入，资产变换买卖收入等；需申报账户有，个人和机构（entity），包括信托和基金会账户，并穿透性的申报实际控制人。尽职调查实施中将根据现有账户和新开账户及账户余额使用不同标准步骤。CRS 不要求交换现有账户持有人的出生地和税号。在具体实施中，很多政府会要求登记比 CRS 要求更广泛的信息。

不需申报的人寿保险账户需满足一下条件：投保人 90 岁前终止；年付保费且至少年付；除非终止保单，不能取现（贷款）；终止时（除非死亡）的现金价值不能多余所付保费减去保险费用）；受益人不能持有。

包括香港，新加坡，英属维京群岛，开曼，百慕大群岛，巴拿马等绝大多数地区（除非特别动乱或极权国家）都将实施 CRS。中国实施 CRS 的时间表是： 2017 年 1 月一日开始对新开立账户开展尽职调查；2017 年 12 月 31 前完成对现有个人账户超过 600 万 RMB 净值的尽职调查；2018 年 12 月 31 前完成对所有现有的个人和机构账户尽职调查；2018 年 9 月首次对外开放信息交换。

CRS 以税务居民地类别非居民账户。账户持有者的税务居民地的信息有户主提供，声明，和机构经理代理人尽职验证电子搜索（对高净值的）为手段。申报交换后会被“反馈”修正。

CRS 的广泛实施，对在海外有资产投资和对在美国拥有金融资产的外国人影响巨大。对相关服务从业者来说没有直接影响，因为已经在执行类似的 FATCA 多年了。对安居的工薪百姓没什么影响。

以上由在美国洛杉矶的郜鹏律师根据文内提到的中国国家税务总局的法文，OECD 的Standard For Automatic Exchange of Financial Account Information - Common Reporting Standard，及“朋友圈”的分享整编而成。欢迎各位热心补充更正。

by Peng Gao

使用有效的策略為客戶取得滿意的結果是我們一貫的宗旨

誠德律師事務所永遠為客戶爭取最大的保障

位於南加州的誠德律師事務所在美國已有二十

多年的歷史，管理合夥人張仁川律師與合夥律

師們帶領多位專業律師，均以優異的成績畢業

於美國各大著名的法學院，具有精準的分析能

力和誠信的敬業精神，提供客戶專業化的法律

諮詢服務，特別在勞工法，資產買賣，商業訴

訟和知識產權等方面具有豐富知識和經驗提，

供全方位的一流法律服務確保客戶的利益得到

最大的保障.

事務所簡介

Albert J.C.Chang

張仁川律師 Steven J. Coté

服務範圍 Employment & Labor Business Litigation Asset Acquisition Intellectual Property Real Estate Estate Planning Immigration Corporate Law

勞工法商業訴訟資產收購知识產權買賣房地產合約信託規劃移民公司法

Travis Tom

William Lai 賴威寧律師

Rodney Bell Audrey Khoo 邱麗莉律師

Antony Chen 程翔泰律師

Queenie Tran 陳慧琼律師

USA: 19138 E. Walnut Drive N., Suite 100, Rowland Heights, California 91748 • Tel: (626) 854-2112 • Fax: (626) 854-2120 China: No. 162 Zhang Zhizhong Road, Heping District Tianjin • Tower 2-3112

中國天津代表處: 天津市和平區張自忠路 162 號津塔公寓2-3112 • 電話/Tel: 022-2339-9403


53Portability in Estate Planning

by Attorneys Albert Chang & Queenie Tran

The concept of portability has become more popular in estate planning during the last few years. Portability provides a great advantage and flexibility to married couples, especially married couples with high net worth and potentially uneven ownership interests in marital assets.The IRS has announced that the federal estate tax exemption amount for 2017 is $5.49 million for each person and $10.98 million for each married couple. The exemption amount of $10.98 million is derived from the rules of portability, which allows the unused exemption amount of the deceased spouse to be carried over to the exemption amount of the surviving spouse.

While it is highly beneficial, portability comes with many caveats that must be carefully considered to avoid mistakes in estate planning. First of all, if there is an unused exemption amount that the surviving spouse wishes to utilize in the future, an election must be made when filing taxes for the deceased spouse’s estate. Therefore, a portability election may necessitate the filing of estate tax return that is not otherwise required.

Secondly, if the surviving spouse remarries, he/she may be subject to certain limitations, or may no longer be eligible to take advantage of the unused exemption amount of the deceased spouse. Hence, it is sometimes advisable for the surviving spouse to utilize the unused exemption amount of the deceased spouse sooner than later, especially before his/her situation may change.

The third rule of portability is that both the deceased spouse and the surviving spouse must be U.S. citizens or permanent residents for portability to apply, since only U.S. citizens and permanent residents are entitled to the federal estate tax exemption of $5.49 million. Anonresident surviving spouse who is not a U.S. citizen may not utilize the unused exemption amount of the deceased spouse until that surviving spouse has successfully acquired U.S. citizenship.

Further, portability does not apply to the generation-skipping transfer tax exemption, which means if the estate of the deceased spouse did not use the entire generation-skipping transfer tax exemption, the unused exemption amount cannot be carried over to the surviving spouse’s generation-skipping transfer tax exemption. Married couples must carefully consider this rule when planning their estate if there is a significant chance of generation-skipping transfers upon the death of one spouse.

In traditional estate planning, the goal is usually to allocate the most assets possible to thedeceased spouse’s estate upon his/her death without incurring estate taxes to take full advantage of the exemption amount. However, with the existence of portability, the surviving spouse cannow elect portability upon the death of the deceased spouse and allocate little to no assets to the deceased spouse’s estate, thus retaining control and flexibility over most or all of the couple’s assets during the lifetime of the surviving spouse.

Portability has shaped the ways of modern estate planning. While it can be beneficial for many couples, it may not be the best approach for other couples. For all of the above reasons, married couples with an existing living trust created before the rules of portability took effect (those that are approximately over five years old) are recommended to consult their estate planning attorney to determine whether they can, or should, incorporate portability into their estate planning strategies.

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57

LE72285-1

Eric Zhang CPA, MST, EA, PFS

張青會計師率領其專業團隊竭誠為中美，兩岸四地華人提供專業的稅務，會計，審計諮詢服務

跨國公司在美公司成立及組織架構

企業資產評估，盡職調查

企業合併收購顧問諮詢

新移民稅務財務規劃

中期，年度財務報表審計

個人及公司稅務申報

贈與稅，遺產稅及財富傳承稅務處理

個人家庭保險理財規劃

專精

美國加利福尼亞州註冊會計師

美國國稅局註冊稅務師

加州舊金山金門大學稅法碩士

加州州立大學洛杉磯分校會計學士

全美會計師協會註冊個人理財師

全美會計師協會會員

美國加利福尼亞州會計師協會會員

十餘年稅務，會計，審計及諮詢經驗

Email: [email protected]. License # 0D44596

Eric Zhang & Associates LLP

會計師稅法碩士張青

會計師聯合事務所張青美國張青會計師聯合事務所

740 Roosevelt, #200Irvine, CA 92620Tel: 949.387.3288Fax: 949.387.3662

Irvine Office

225 S. Lake Ave., #300Pasadena, CA 91101Tel: 626.432.5411Fax: 626.363.9596

Pasadena Office

18725 E. Gale Ave., #250City of Industry, CA 91748Tel: 626.581.2266Fax: 626.839.3366

City of Industry Office

920 Hillview Ct., #180Milpitas, CA 95035Tel: 408.435.8828Fax: 408.435.8928

Milpitas Office

中國手機：+86 13683141708 美國免費直撥：010-56323960

北京市朝陽區亮馬橋路50號燕莎中心寫字樓S116

上海市靜安區南京西路1515號

嘉里中心一座29樓

廣州市珠江新城朱江西路5號

國際金融中心54樓

青島市市南延安三路234號海航萬邦中心44樓

成都市錦江區濱江東路9號香格里拉中心18樓


55稅務規劃省稅策略之公司類型的選擇稅務規劃省稅策略之公司類型的選擇

隨著越來越多來自中國的創業者踏上美國的土地，

如何在美國根據自身情況成立不同類型的公司成

為了不少中國企業家需要面對的問題。下面就來談

一下在美成立公司的類型選擇。

美國公司稅收種類

美國商業稅相當複雜和煩瑣。收稅的部門很多，有

聯邦、州和地方政府。收稅的種類也不盡相同，各

種不同類型的公司，個人企业(Sole proprietorship），

合夥企业（Partnership），有限责任公司（corporation

or LLC）等，所交的稅也不相同。聯邦政府徵收雇

傭稅和公司所得稅。州政府徵收雇傭稅、公司所得

稅、銷售稅和其他地方稅。

美國公司的類型

一：個人企業（Sole proprietorship）

這是最簡單的企业形態，由個人所有，企业成立成

本低，這個唯一的所有人全權負責企业的經營活動，

但對其債務承擔無限責任，企业主个人资产可能会

被用来抵偿企业债务。企業沒有任何所得稅，業主

直接向國稅局申報個人稅（Schedule C），交 15.3%

的薪資稅，每年拿 4 個工作積點。

二：合夥企业（Partnership）

由兩人或兩人以上合夥組成，對其合夥企業的債務

承擔無限責任。可細分為普通合夥制(General

Partnership)；有限合夥制(Limited Partnership)；有

限責任合夥制 Limited Liability Partnership。

三：有限責任公司（Corporation or LLC）

有限责任公司的特点是投資人以出资比例来承担

有限的公司责任。可細分為 C 型有限責任公司；S

型有限責任公司；LLC 有限責任公司。

Corporation 和 LLC 的選擇不是單純的一種形式優於

另一種，而通常需要考慮公司的業務範圍和發展規

劃，公司規模、管理制度、資產組成，利潤分配安

排、是否準備上市、企業穩定性、員工福利稅務、

股票期權安排等方面的因素。具體的選擇需要咨詢

專業的會計師以避免將來遇到不必要的稅務問題。


56

美國紐約州金融服務署（DFS）于 8 月 19 日發佈新聞稿，嚴厲指責台灣金融業最大並且

歷史最悠久的海外分行— 兆豐銀行紐約分行違反美國銀行保密法及洗錢防治法，並指出

該分行所存在的六大問題：（1）內控極差。（2）與巴拿馬分行間有疑似洗錢的可疑匯款，

卻未依洗錢防制申報。（3）對客戶的實地查核，執行不切實。( ４) 風控政策不明。（5）

稽核季報未依規定，送回總行。（6）漠視金檢報告，不回應。報告並兩次寫到，兆豐甚

⾄有些文件沒有翻成英文。

對於洗錢這一名詞，大家並不陌生，早在今年年初便有震撼全球的巴拿馬文件洩露。

國際媒體披露了多達 1100 餘萬份機密文件並披露了一家名為莫賽克 - 馮塞卡 (Mossack

Fonseca) 的法律服務公司為其客戶利用避稅天堂藏匿財富，逃避稅務，洗錢並且避開制

裁。文件顯示，這家神秘的法律服務公司的主要客戶里包括 12 位現任或前任國家領袖，

超過 60 位國家領袖或政治人物的親友也牽連其中。

據報導，兆豐金控就有兩家巴拿馬分行。在 2012 年 1 月⾄ 3 月期間，美國紐約州金融服

務署檢查兆豐銀行紐約分行業務時，便發現紐約分行與巴拿馬分行交易異常頻繁且金融往

來龐大，交易金額約為 115 億美金，且有近 200 個疑點，多數自巴拿馬分行被退回的巨額

款項帳戶仍然收到大額匯款給，且匯款帳戶與收款帳戶為同一人所有，當紐約金融服務署

要求兆豐銀行提交這些交易帳戶資料時，紐約分行並未提供完整資料。且兆豐銀行的客戶

多為巴拿馬文件洩露的核心公司 - 莫薩克馮賽卡法律事務所協助設立的，離巴拿馬事件發

生不到半年，各種蛛絲馬跡也難免讓人產生猜忌。

洗錢看似離我們的日常生活很遙遠，其實不然。洗錢（Money Laundering），顧名思義，

是將“髒錢”洗乾淨。也就是將違法所得及其產生的收益，通過多樣的形式及手段掩蓋其

來源與性質，使其形式上合法化。洗錢的活動大致分為三個階段：1）將違法所得直接存

入銀行或轉移⾄另一地點；2）通過一系列的金融交易活動把犯罪所得與非法來源分開；3）

以投資或購買資產的方式使違法收入直接進入合法的流通領域。具體來說，洗錢的方式真

的是非常的多樣。比如通過賭場籌碼洗錢，政府早已著手追蹤透過此渠道轉換現金的人。

還有一些人則是通過大量現金支付換成貴重資產，因為所有的洗錢行為都伴隨無法追查的

大量現金交易。比如，買豪宅豪車或奢侈品。雖然人人手持智慧手機，信用卡滿滿口袋，

科技支付機制推陳出新，這些大家眼前的平常現象，但是都不能推翻亞洲人根深蒂固對現

金的強烈偏好。澳盛銀行的最新調查表示包括台灣在內的 8 個亞洲市場，平均高達 86％

的消費，經常使用現金作為日常支付。所以亞洲人即使出了國門，到世界各地旅行，生活

依然保持著自己使用現金的習慣。在美國，容易被政府盯上，甚⾄誤解。

by 北美華人會計師協會 2017-2018 會長葉俊麟會計師

How Anti-Money Laundering Can Affect You


57從兆豐金案看美國反洗錢對你我生活中的影響

美國政府對洗錢的管制不僅僅在消費階段，也體現在其來源。當你攜帶、郵寄、

運送金額超過 $10,000 美金進出美國都需要填寫 FinCEN Form 105 REPORT OF

INTERNATIONAL TRANSPORTATION OF CURRENCY OR MONETARY

INSTRUMENTS。通過大家自覺上報來監控現金流向。如果未按要求上報，你可能會

面對的是最高 $50,000 美金的罰款或者最多 10 年的牢獄之災。還有一張表格是幾乎每個

來美國的人都會收到，在飛往美國的飛機上，乘客們都會拿到一份海關申報表格—U.S.

Customs and Border Protection Declaration Form 6059B，其中乘客們會看到第 13 條問

到是否有隨身攜帶 $10,000 美金以上的現金入境？這裡的現金不僅僅包括我們廣義上的美

元貨幣與外國貨幣，還包括出納支票（Cashier’s Check），匯票 (Money Order)，銀行

匯票（Bank Drafts）以及旅行支票（Traveler’s Check）。以上所有類型隨身攜帶的總

金額超過 $10,000 美金便需要向海關申報。超過 $10,000 美金的大額現金必然會令美國政

府質疑其來源及合法性。

其實美國政府對這方面的控制還包含所有美國稅務居民都必須申報其海外銀行帳戶，也就

是 Form 114 Report of Foreign Bank and Financial Accounts （FBAR）。稅務居民如在

海外擁有帳戶或對帳戶有實質控制權，一年中任何時刻總額超過 $10,000 的海外銀行帳戶

和金融帳戶信息都須報告美國稅務局，以防止納稅人利用自己的海外帳戶掩蓋違法所得或

未報收益。如果違反條例，可構成每一個未報年度 $100,000 或 50% 海外帳戶最高餘額的

罰款。所以很多百姓覺得洗錢離自己非常非常遙遠，但其實任何現金收入未報稅，如金額

重大，資金移動過程嚴格來說也是一種洗錢。

如身為商家，當從客戶收到超過 $10,000 美金現金時，必須在收到大額現金的 15 天內填

寫表格，通過網路或郵局寄信，上交完整填妥的，Form 8300 Report of Cash Payments

Over $10,000 Received in a Trade or Business。這張表格便是向美國政府匯報這筆錢的

來源，收入時間，地點，付款人資料及形式等。以便政府達到對現金交易掌握控制效果，

因為有些洗錢者也利用購貨達到其洗錢目的，所以付現金不囉嗦的客人，有時也要了解其

背景，一旦賣貨對象有問題，政府介入調查，恐怕賺到的是池魚之殃。

美國銀行保密法及洗錢防治法向來施行雷厲風行，多管齊下。美國在財政部底下設立以

「金融犯罪執法網路」（FinCEN）為核心的反洗錢情報體系，負責制定並監督執行預防

與發現洗錢犯罪的制度。再加上要求民眾及商家自覺填寫相關表格並上報，使得現金交易

行為更加透明化，讓利用非法手段轉移資產，藏富或避稅的人或商家無所遁形。美國與各

國合作要求各國金融機構提供美國稅務居民海外帳戶資料的威力，也在最近逐漸發酵，所

有稅務居民不可等閒視之，需儘可能尋求專家協助，恪遵規定，化解未來可能會發生的違

法風險。美國夢，是從守法開始，輕忽無視，美夢難保成噩夢。

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