| Reference: | (一) 書籍、論文：
1. 李家泉 著 , 實用壽險數理 , 民國76年7月增訂第9版。
2. 古瀨政敏 撰著 , 賴健業 譯述 ,美國壽險公司之新經營策略 , 財團法人 保險事業發展中心出版 , 民國81年1月。
3. 自監理立場論年金保險之費率、設計、與準備金之研究 , 財政部保險司 編印 , 民國82年9月。
4. 洪鴻銘 撰 , 個別人壽保險責任準備金之研究 , 民國66年12月。
5. 黃裕哲 撰 , 壽險保單不喪失價值之研究 , 民國68年6月。
6. 田祚貞 撰 , 個人年金保險之研究 , 民國81年6月。
7. 李惠錦 撰 , 期間分析應用於壽險業資產負債管理之研究 , 民國82年6月。
(二) 期刊資料：
1. 鄭榮治 , "有關壽險責任準備金提存標準之探討" , 中華民國精算學會學報 , 第一期 , 民國66年3月。
2. 方明川 , “個人年金之再保險簡論” , 壽險季刊第89期。
3. 方明川 , “壽險業與年金的資產-負債管理問題與分析” , 壽險季刊第90期。
4. Harold D, Skipper, 歐興隆 譯 , "美國年金的性質與重要性及其適用於臺灣的可行性” , 壽險季刊第90期。
5. 方明川 , “年金保險與稅賦” , 保險專刊第28輯。
6. 吳福山 , “從美國年金銷售與所得稅制 談我國個人年金之發展” , 保險專刊第31輯。
7. 柯典偉 , “年金概論” , 中華民國精算學會會報第15期(第一冊)。
8. 陳清江、尤慶文 , “個人年金商品之探討” , 中華民國精算學會會報第15期(第一冊)。
9. 林秀齡 , "現金流量分析簡介” ,中華民國精算學會會報第16期(第一冊)。
10. 邵慧中 , “壽險公司資本額需多少？” , 中華民國精算學會會報 第16期(第一冊)。
11. 許健文 , “個人年金保險責任準備金探討” , 中華民國精算學會會報 第16期(第一冊)。
12. 張秋政 , “躉繳保費年金和相關產品之評估” , 中華民國精算學會會報 第17期(第一冊)。
13. 朱立明 , “人壽保險公司資金之資產管理” , 中華民國精算學會會報 第17期(第二冊)。
二．英文參考文獻
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30. Ralph W. Laster, “2001 : Retirement in the 21th Century”, Broker World, vol:13, 1993 May.
31, Ben Ward, “ Product Trends” Insurers/Buyers Face Risks Needing Up-Front Approach”, National Underwriter [Life/Heath/Financial Services], Vol: 91, 1987 Sep 14.
32, Judith Boyers Gee, “New 15% Tax Added to Excess Distributions”, National Underwriter, Vol:91, 1987 Dec 17.
33. Barry S. Vokes, “A Case Against Two-Tier Annuities”, National Underwriter, Vol:94, 1990 Sep 3.
34. Linda Koco, “Nursing Home Waivers Proliferate”, National Underwriter, Vol.:95, 1991 Apr 22.
35. Linda Koco, “MVAs Gaining Annuity Market Share”,National Underwriter, Vol:95, 1991 Dec 9
36. Ralph W. Laster "SPDA Insurers-Bruised Perhaps,
but Still Strong" , National Underwriter, Vol: 95 , 1991 Dec 9
37.Brendan Intindola , "Annuity Surrender Charges Swinging Toward Short End" , National Underwriter,
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38.Darlene K. Chandler, "Does This Annuity Exchange
Avoid the 10% Penalty Tax?" , National Underwriter Vol: 96, 1992 Mar 9
39.Darlene K. Chandler, "Annuity Exchange Doesn`t Foil the 10% Penalty Tax" , National Underwriter,Vol: 96 , 1992 Dec 14
40.Cynthia Crosson, "HVA Fixed Accounts Catch on In
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43. Linda Koco , "SPDA Sports 3-mo " Interest Periods"
National Underwriter, Vol: 97 , 1993 Oct 11 0 |
