Kirk K A, Teasley D R
Empl Benefits J. 1989 Jun;14(2):17-21.
Corporate-owned life insurance (COLI) can be a practical method of generating large cash flows to offset firms' liabilities for postretirement benefits, according to these authors. They list issues that must be addressed in the design of a COLI plan.
根据这些作者的观点，公司拥有的人寿保险（COLI）可以成为产生大量现金流以抵消公司退休后福利负债的一种实用方法。他们列出了COLI计划设计中必须解决的问题。
