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An insurance bond (or investment bond) is a single premium life assurance policy for the purposes of investment. Due to tax laws they are a common form of investment in the UK and some offshore centres. Traditionally insurance bonds were with-profits policies and were often called ''with-profit(s) bonds''. Since the introduction of unitised insurance funds they have often been marketed as ''unit-linked bonds'' or ''investment bonds''. == Why invest in an insurance bond? == The decision of which 'wrapper' to place funds within (i.e. onshore bond, offshore bond or collective) can be complex and is based upon the tax position of the investor, the treatment of each wrapper, the likely growth and investment term. Insurance bonds can be useful vehicles for minimizing tax as they do not incur the 50% CGT reduction on assets held for 12 months or more. Useful features of Bonds for tax planning scenarios include the tax deferred status, the ability to write the investment in trust and reduce the inheritance tax liability on an estate, and exclusive access to expensive investment links like guaranteed or protected profits funds are to name a few. Bonds can provide income or growth and when income is required there are now bonds that can offer a set minimum guaranteed income for life of the plan holder. For UK Financial Advisers, the Financial Services Authority is placing increasing focus on what wrapper is being recommended. Advisers must be able to demonstrate they have used a robust process when selecting a bond or collective. 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「insurance bond」の詳細全文を読む スポンサード リンク
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