The concept of the contract during one's lifetime, developed from testamentary trust in the United Kingdom, and was introduced at the beginning of the twentieth century to the United States. After World War II, the SCI Corporation formally into Japan. 1993, Go-Bo Group in Taiwan as the first import in the funeral industry, and reference to the related cultural practices to develop the standard contracts belonging to the Taiwan native. There are many benefits to purchase the contract during one's lifetime , but also have pitfalls. The trends of the contract during one's lifetime towards the emphasis on the protection of consumers' benefits, contract stipulates fees in advance and delivered to the use of the range of the trust industry management, pay attention to performance penalties, strict oversight mechanisms. From the view of performance of the insurance industry, there is great space for development in the contract during one's lifetime. <<