beneficiary consideration
... 遗产安排程序(The Estate Planning Process) 受益人的考虑(Beneficiary Consideration) 遗嘱认证(Probate) ...
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beneficiary consideration
受益人的考虑
以上为机器翻译结果，长、整句建议使用 人工翻译 。
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If the ownership of a life insurance policy is transferred to another party before death for cash or other consideration (like a business interest), the proceeds paid to the beneficiary may be considered taxable income to that beneficiary.
FORBES: Taxes From A To Z (2013): L Is For Life Insurance