| Summary: | 無 由於九二一地震的發生，使政府及父母不得不思考未成年人監護制度本質上之問題。本文試以未成年人監護制度規範上之不足為遠因，並說明近代信託與監護之發展，顯現出信託之重要性。對於中產階級者而言，「保險信託」則是避免監護人不利益於受監護人之良好替代性方案。
本文主要研究我國保險金信託之法律問題，先論述信託之法律關係，次以美國人壽保險信託模式剖析保險信託制度上之本質。由於法律技術之規範及信託相關課稅規範之不同，使得我國保險金信託與美國保險信託，大異其趣。現行保險金信託制度上並非不可行，僅係制度上可能產生如下問題：
1.保險契約當事人須放棄受益人變更權？
2.信託受益人先於被保險人死亡。
3.監護人終止信託契約。
4.受託人違反職責。
5.若受託人為保險受益人，是否須具備保險利益？
本文著重於對上述五項問題加以討論；最後，對現行保險金信託作評析並提出建議。
關鍵字：未成年人監護、信託財產、不可撤銷人壽保險信託、保險信託、他益信託
=== After the happening of the 921 earthquake, the government and parents of the survived minors were forced to consider the problem of minor guardianship system. This paper is, basing on the inadequateness of the minor guardianship system, to interpret the recent development of the trust and guardian systems and then to reveal the significance of trust system. As regards the middle-class,“insurance trust”is a valuable alternative scheme for avoiding the adverse effects of minor guardianship system.
The main theme of this paper is focused on the legal issues of the insurance trust. In the first place, the legal relation of trust is discussed. Secondly, by means of life insurance trust of USA, the essentiality of insurance trust is dissected. Due to the difference of legal technique and trust taxation, insurance trust is different between USA and ROC.
Currently, insurance trust is operated with some potential issues:
1.Whether the applicant of an insurance contract has to abandon the rights of changing beneficiary?
2.the effects of beneficiary of insurance trust predeceasing the insured.
3.the effects of the termination of insurance trust by the guardian.
4.issue of breach of duties by the trustee.
5.is an insurable interest is required when the trustee is the beneficiary of the insurance contract?
After analyzing the above-mentioned five issues, some conclusive remarks and suggestions are submitted in the final place.
Keywords: Minor Guardianship, Trust Property, Irrevocable Life Insurance Trust (ILIT), Insurance Trust, Third Person-benefit Trusts.
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