Life Insurance FundamentalsQuestion 137 of 315

Acme Manufacturing buys a life policy on its CEO. Acme pays the premiums, is the policyowner, and is the beneficiary. What kind of arrangement is this?

a.Key person insurance
b.Buy-sell agreement
c.Split-dollar plan
d.Group term life

Explanation

Key person (or 'key employee') insurance is owned by the business on the life of an employee whose death would harm the firm. The business is both owner and beneficiary; proceeds offset lost profits and the cost of recruiting a replacement.

Law Reference: Standard insurance principles

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