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Introduction to Insurance and Risk Management

Definition of Insurance and Risk Management Planning

Insurance and Risk Management Planning in the Context of Personal Financial Planning

Risk Management Strategies

Insurance As a Risk Management Strategy

Types of Insurance

Licensing Considerations

Compensation Considerations

  

Definition of Insurance and Risk Management Planning

 

Insurance and Risk Management Planning is the process of identifying the source and extent of an individual’s risk of financial, physical, and personal loss, and developing strategies to manage exposure to risk and minimize the probability and amount of potential loss.

 

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Insurance and Risk Management Planning in the Context of Personal Financial Planning

 

In personal financial planning (PFP), risk management and insurance planning results in clients who are aware of the range of significant risks to their financial well-being and who are adequately and properly protected from the loss that could result from those risks. Periodic reviews help clients understand that life changes, such as a job change or divorce, affect risk management and insurance coverage.

 

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Risk Management Strategies

 

Risk Management is much broader than the purchase of insurance policies, involving strategies such as:

 

·        Risk avoidance—involving the elimination of a threatened financial loss.

·       Risk reduction—involving strategies to minimize the amount of loss if a loss does occur.

·       Risk transfer—sharing the burden of loss. This strategy includes the use of insurance to transfer some of the burden of loss to the third party insurer.

·       Risk retention—involving either the acceptance of some of the economic burden of a loss, or continuing to participate in activities with risks that cannot be transferred or shared.

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Insurance As a Risk Management Strategy

Insurance is just one aspect—but a very critical aspectof risk management planning. A key aspect of insurance planning is understanding what is available from insurance companies to assist in offsetting the economic losses associated with a particular risk. From this point you can assist your clients to inventory what risks are to be protected, identify gaps in coverage, evaluate alternative insurance policies, and select and acquire the appropriate policies.

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Types of Insurance

 

Depending on the circumstances of their lives, clients will need insurance in the following areas:

 

·         Life

·         Health

·         Long-Term Care

·         Disability

·         Homeowners

·         Automobile

·         Personal Liability

·         Errors and Omissions

·         Business

 

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Licensing Considerations

 

Many states regulate the giving of insurance advice and require licensing before you can give advice for a fee. All states require licensing before you can receive a commission on the purchase of an insurance policy. In personal financial planning engagement, when your services are focused on advising on your clients’ risks and strategies for minimizing those risks, most state regulations exempt you from the insurance licensing requirements. Before advising clients, you should consider checking the specific regulations of the state(s) involved and seeking legal advice if necessary. You can find more information on state regulation of insurance advisory activities by contacting your state’s insurance commissioner or National Association of Insurance Commissioners.

 

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Compensation Considerations

 

The AICPA ethics rules allow members to receive commissions from the sale of insurance products, provided they are not performing attest services for those clients. Most state accountancy boards now permit commission arrangements. However, you may be required to secure the appropriate insurance license from the state insurance commissioner before you can accept a commission for the sale of an insurance product.

 

 

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Copyright © 2004 by the American Institute of Certified Public Accountants, Inc., New York, New York.