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.

【译文】专用死亡抚恤金方案属于聚集被保险人部分工资，在被保险人死亡时予以支出的计划。

【解释】death benefits only常缩写为DBO，可译为“专用死亡抚恤金”。death benefit的意思有两个：“死亡抚恤金”（即因雇员死亡由雇主支付给已故雇员受益人的款额）和“保险死亡利益”（即被保险人死后基于保单支付给受益人的一笔或多笔款额）。

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.〔译文：死亡抚恤金方案（DBO）是某一雇主与一个或多个重要雇员之间签订的法律上具有约束力的协议，其称为“死亡抚恤金”（Death-Benefit-Only）或“幸存者收益”（Survivors Income Benefit）方案。因为，基于该方案，在雇员生存期间并未给雇员提供诸如伤残或退休等任何种类的福利。该方案仅提供死亡抚恤金，且支付的条件仅为（协议）选定的雇员在其受雇期间、在规定退休日期前发生死亡的情况，而且该雇员应先于其配偶死亡或先于该雇主所指定的某一类受益人死亡。〕

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.〔译文：死亡抚恤金人寿险方案之雇主通常购买该雇员的终身人寿险，成为该保单的受益人，并持有该保单。雇主所支付的保险费并不视为该雇员对联邦政府的应纳税所得。该雇员死亡后，雇主将使用人寿险收益支付该雇员受益人几年的死亡抚恤金。雇主收到的人寿险收益是免税的，然而，支付给该雇员受益人的死亡抚恤金对该受益人而言却须向联邦政府纳税。该方案也被用来作为对雇员退休之时养老计划的补充。〕