Business overhead expense (BOE) disability insurance reimburses a disabled business owner for:

解析

BOE insurance covers the continuing overhead costs of running the business (rent, utilities, staff salaries, and similar fixed expenses) while the owner is disabled, so the business can keep operating until the owner returns. It does not replace the owner's personal income (that is a personal disability income policy), fund a buyout (that is disability buy-sell), or pay personal medical bills. BOE benefits are also generally deductible to the business, and the reimbursements are taxable, reflecting their nature as a business expense reimbursement.