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La polizza assicurativa Key Man

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L'assicurazione Key Man è la soluzione ottimale per tutelare l'azienda dalla situazione di crisi che si verrebbe a creare in caso di premorienza delle persone "chiave" che lavorano all'interno dell'impresa.

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  • DOWNLOAD THIS BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download Full EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download Full doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book THIS can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer THIS is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story THIS Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money THIS the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths THIS Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
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  • DOWNLOAD THIS BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download Full EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download Full doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book THIS can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer THIS is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story THIS Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money THIS the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths THIS Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
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  • DOWNLOAD THIS BOOKS INTO AVAILABLE FORMAT (2019 Update) ......................................................................................................................... ......................................................................................................................... Download Full PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download Full EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download Full doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download PDF EBOOK here { https://soo.gd/irt2 } ......................................................................................................................... Download EPUB Ebook here { https://soo.gd/irt2 } ......................................................................................................................... Download doc Ebook here { https://soo.gd/irt2 } ......................................................................................................................... ......................................................................................................................... ................................................................................................................................... eBook is an electronic version of a traditional print book THIS can be read by using a personal computer or by using an eBook reader. (An eBook reader can be a software application for use on a computer such as Microsoft's free Reader application, or a book-sized computer THIS is used solely as a reading device such as Nuvomedia's Rocket eBook.) Users can purchase an eBook on diskette or CD, but the most popular method of getting an eBook is to purchase a downloadable file of the eBook (or other reading material) from a Web site (such as Barnes and Noble) to be read from the user's computer or reading device. Generally, an eBook can be downloaded in five minutes or less ......................................................................................................................... .............. Browse by Genre Available eBooks .............................................................................................................................. Art, Biography, Business, Chick Lit, Children's, Christian, Classics, Comics, Contemporary, Cookbooks, Manga, Memoir, Music, Mystery, Non Fiction, Paranormal, Philosophy, Poetry, Psychology, Religion, Romance, Science, Science Fiction, Self Help, Suspense, Spirituality, Sports, Thriller, Travel, Young Adult, Crime, Ebooks, Fantasy, Fiction, Graphic Novels, Historical Fiction, History, Horror, Humor And Comedy, ......................................................................................................................... ......................................................................................................................... .....BEST SELLER FOR EBOOK RECOMMEND............................................................. ......................................................................................................................... Blowout: Corrupted Democracy, Rogue State Russia, and the Richest, Most Destructive Industry on Earth,-- The Ride of a Lifetime: Lessons Learned from 15 Years as CEO of the Walt Disney Company,-- Call Sign Chaos: Learning to Lead,-- StrengthsFinder 2.0,-- Stillness Is the Key,-- She Said: Breaking the Sexual Harassment Story THIS Helped Ignite a Movement,-- Atomic Habits: An Easy & Proven Way to Build Good Habits & Break Bad Ones,-- Everything Is Figureoutable,-- What It Takes: Lessons in the Pursuit of Excellence,-- Rich Dad Poor Dad: What the Rich Teach Their Kids About Money THIS the Poor and Middle Class Do Not!,-- The Total Money Makeover: Classic Edition: A Proven Plan for Financial Fitness,-- Shut Up and Listen!: Hard Business Truths THIS Will Help You Succeed, ......................................................................................................................... .........................................................................................................................
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La polizza assicurativa Key Man

  1. 1. Assicurazione KEY-MAN La copertura del rischio di morte e invalidità permanente dell’uomo chiave
  2. 2. Chi è il Key Man? In ogni realtà aziendale sono presenti delle figure che possono essere difficilmente sostituibili in relazione alla funzione strategica svolta nell’ambito dell’azienda stessa. Non pensate solo all’amministratore delegato, i “Key Man” (uomo chiave) sono tutte le figure professionali che per le proprie competenze e capacità ricoprono un ruolo di grande rilievo in azienda, come ad esempio: •  Un commerciale con un portafoglio consistente •  Il socio sulle cui idee l’azienda è stata fondata ed è cresciuta •  Il tecnico innovativo che rende unica l’azienda •  L’ artigiano la cui maestria conferisce un tocco inconfondibile alla produzione aziendale Al di là del nome commerciale di questa copertura assicurativa, si rivolge a figure la cui perdita potrebbe causare danni patrimoniali importanti per l’azienda stessa. Quale perdita? Ogni azienda dovrebbe salvaguardarsi dal decesso di una di queste figure professionali. Diventa perciò fondamentale accantonare risorse finanziarie per superare le criticità a seguito dell’evento con misure o azioni straordinarie. Quali vantaggi? L’utilizzo della soluzione assicurativa è molto vantaggioso in quanto permette all’azienda di “scaricare” sulla compagnia di assicurazioni il rischio. Inoltre, è possibile ottenere un elevato livello di copertura con un versamento limitato, oltre al fatto che può essere fiscalmente dedotto in quanto costo inerente all’attività di impressa (TUIR art 109 comma 5). L’assicurazione Key Man ASSILINK | Insurance Brokers © 2015" azienda familiare grande industria media impresa
  3. 3. Per una serie di ragioni a cui non si pensa finché il tragico evento accade. Ecco alcuni esempi concreti: •  per disporre della liquidità necessaria per pagare agli eredi la quota di competenza del socio scomparso (art 2289 Codice Civile) •  per compensare il danno patrimoniale derivante dalla scomparsa di un socio “attivo” •  per avere la liquidità necessaria che consenta di superare le difficoltà immediate (tempo di riorganizzazione) •  per pagare le consulenze che consentano di superare il momento critico (ad es. consulente legale, responsabile amministrativo pro-tempore, creativo freelance ecc.) •  per reclutare figure professionali dalla concorrenza (ad es. commerciali) Le possibilità Key Man Temporanea Individuale: copertura limitata nel tempo che copre esclusivamente il rischio di decesso; può essere stipulata per 5 o 10 anni. Al termine del periodo la copertura si estingue. Key Man Temporanea di Gruppo: può coprire più assicurati in un unico contratto. Copre esclusivamente il rischio di decesso. Durata mono annuale. Key Man a Vita Intera: la copertura è valida per tutta la vita a fronte di un versamento di premi limitato nel tempo. Al momento della cessazione del “ruolo” è possibile percepire la riserva residuale della copertura. Perché un’assicurazione sulla vita dell’uomo chiave? ASSILINK | Insurance Brokers © 2015"
  4. 4. La polizza è deducibile per l’impresa in quanto essa tutela sé stessa dal caso di decesso di un persona che ricopre un ruolo critico in azienda. Quindi, al pari di un bene aziendale (es. immobili, macchinari ecc.) l’uomo chiave viene assicurato per dare all’azienda, in caso di decesso, la liquidità per superare la crisi (art. 109 TUIR)*. Il capitale liquidato è una sopravvenienza attiva che però viene bilanciata dall’uscita motivata dai costi per cui era nata la polizza (art. 89 TUIR). Nessuna imposizione fiscale in capo all’uomo chiave, in quanto questo non ne trae alcun beneficio. Non ricade nei fringe-benefit. Fiscalità: deducibile come costo aziendale ASSILINK | Insurance Brokers © 2015" AZIENDA KEY-MAN AZIENDA CONTRAENTE Può stipulare una polizza assicurativa nel suo esclusivo interesse economico e dedurre il premio pagato dal reddito di impresa (costo inerente). ASSICURATO Deve acconsentire per iscritto alla stipula della polizza che lo prevede in qualità di assicurato. Il premio pagato dall’azienda NON concorre a formare il suo reddito. BENEFICIARIO L’indennità erogata in caso di morte (o invalidità permanente) del key man entra nel reddito d’impresa. *Si rimanda al proprio consulente fiscale per approfondimenti e chiarimenti in tal senso.! Questo documento è stato redatto a soli fini informativi e non ha valore di norma o indicazione.!
  5. 5. Caratteristiche •  Premio deducibile •  Capitale costante •  In caso di cessazione del ruolo chiave: ü Termine copertura Polizza Temporanea ASSILINK | Insurance Brokers © 2015" Esempio •  Key Man: età 45 anni, sesso maschile •  Durata versamenti: 10 anni •  Capitale: 250.000 € •  Versamento annuo: 950 € 0 50000 100000 150000 200000 250000 1 2 3 4 5 6 7 8 9 10 Capitalein€ Durata - Anni Premio annuo versato Capitale assicurato
  6. 6. Caratteristiche •  Premio deducibile •  Capitale rivalutabile (anche dopo il termine di pagamento dei premi) •  In caso di cessazione del ruolo chiave: ü Termine copertura ü Ritiro della riserva accantonata Polizza A Vita Intera ASSILINK | Insurance Brokers © 2015" Più onerosa inizialmente ma liquidabile Prevede un valore di riscatto: può quindi costituire una riserva di liquidità per l’azienda, così come permette la chiusura del contratto nel caso l’assicurato non sia più in azienda. Liquidità anticipata: la copertura assicurativa, ancorché costituisca una riserva, non richiede l’iscrizione negli attivi in quanto il valore è funzionale all’adeguamento del capitale anno per anni e quindi non predeterminabile (aleatorio). Assegnazione del contratto: il contraente può cedere ad altri il contratto così come darlo in pegno o comunque vincolare le somme assicurate. Ad esempio, considerando le implicazioni fiscali che ciò comporta, il contraente può assegnare il contratto allo stesso uomo chiave, ad un socio o a persone a queste collegate. 0 50000 100000 150000 200000 250000 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 Capitaliin€ Durata - Anni Premio annuo versato Capitale assicurato Riserve (rivalutate) Esempio •  Key Man: età 40 anni, sesso maschile •  Durata versamenti: 10 anni •  Capitale iniziale: 200.000 € •  Versamento annuo: 10.000 € •  Rivalutazione annua della riserva: 4%
  7. 7. Assilink è una società di brokeraggio assicurativo. Offriamo servizi di intermediazione e consulenza professionale nella valutazione dei prodotti assicurativi, analisi del rischio e ottimizzazione dei costi sia per privati che per aziende. Gestiamo il portafoglio assicurativo dei nostri clienti a 360° gradi: stipuliamo le polizze, curiamo i rapporti con le compagnie e forniamo assistenza in caso di sinistro. Assilink – Chi siamo ASSILINK | Insurance Brokers © 2015" Operiamo solo con le migliori compagnie perché la qualità di un prodotto è data anche dalla solidità dell’azienda e dalla certezza dell’indennizzo in caso di sinistro. Facciamo la differenza perché siamo liberi consulenti, svincolati da qualsiasi vincolo commerciale. Operiamo nel mercato esclusivamente su incarico del nostro cliente (e non di una compagnia) con la responsabilità di individuare il prodotto più adatto alle sue esigenze (e non alla strategia commerciale della mandante).
  8. 8. Il cliente condivide con noi le sue esigenze, parlandoci dei beni, delle persone o delle situazioni che desidera proteggere. Assilink – Come operiamo richiesta check-up gratuito studio proposta assistenza Analizziamo il caso specifico del cliente e valutiamo insieme a lui le opportunità di protezione e tutela, tenendo conto delle sue richieste e esigenze. Conduciamo un'analisi comparativa sottoponendo il rischio a diverse compagnie assicurative. Valutiamo le condizioni dei prodotti e confrontiamo i costi. Sottoponiamo al cliente le diverse alternative e commentiamo insieme le possibilità, offrendo il nostro suggerimento prima della stipula definitiva della polizza. In caso di sinistro, forniamo assistenza globale al cliente, affiancandolo nella gestione dei rapporti con il perito, il liquidatore e la compagnia. Chiari. Trasparenti. Indipendenti. ASSILINK | Insurance Brokers © 2015"
  9. 9. Intermediario di assicurazioni sottoposto a vigilanza dell'IVASS Iscritto al RUI con numero B000506272 ASSILINK mediazione e consulenza assicurativa Via Antonio Fabro 3 - 10122 Torino T +39 011 4546055 F +39 011 5635031 @ clienti@assilink.it W www.assilink.it Associato ACB Broker

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