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Business overhead expense insurance: what it pays when an owner is disabledHow business overhead expense (BOE) disability insurance reimburses rent, payroll and fixed costs while an owner is disabled, with tax treatment and sizing.Business succession planning and the insurance that funds itHow a succession plan uses buy-sell agreements, life and disability insurance and key person coverage to transfer a closely held business smoothly.Funding a buy-sell agreement with life insurance after ConnellyFunding a buy-sell with life insurance, disability buyout cover or a sinking fund, and how Connelly v. United States (2024) affects entity redemptions.COLI and BOLI explained: corporate and bank-owned life insuranceWhat corporate-owned (COLI) and bank-owned (BOLI) life insurance are, how they are used, the tax rules in IRC 101(j) and 264, and the bank regulatory limits.Collateral assignment of life insurance for business loansHow a collateral assignment pledges a life policy to a lender, what rights the lender gets, how it differs from an absolute assignment, and the release.Cross-purchase vs entity redemption buy-sell plansCompare cross-purchase and entity-redemption buy-sell structures on policy count, basis, creditor risk and estate tax after Connelly v. United States (2024).Disability buy-out insurance: funding a buy-sell when an owner is disabledHow disability buy-out policies fund a buy-sell agreement when an owner is disabled, including elimination periods, trigger definitions and tax treatment.Employer-owned life insurance: notice and consent rules under IRC 101(j)What IRC 101(j) and Form 8925 require of employers that own life insurance on employees: written notice and consent before issue, exceptions, fixes, and filing.Section 162 executive bonus plans: how they work and how they are taxedA Section 162 executive bonus plan pays a deductible bonus the executive uses to buy a life policy the executive owns. Mechanics, taxes and pitfalls.Group life insurance for employees: how it works and what it costs youHow group term life and AD&D work for employers: plan design, guaranteed issue, portability, and the Section 79 imputed income rules with the 2026 IRS table.Group-term life over $50,000: imputed income and how to calculate itHow employers calculate and report imputed income on group-term life above $50,000 under IRC 79, using the 2026 Table I rates from IRS Publication 15-B.Key person disability insurance: protecting the business when a leader cannot workHow key person disability insurance protects a business when a leader is disabled; how it differs from overhead and buy-out coverage, and underwriting.Key person insurance: protecting the business from a loss of talentHow key person life insurance works, how to size it, the IRC 101(j) notice-and-consent rules and Form 8925, tax treatment, and when to add disability cover.Nonqualified deferred compensation and corporate-owned life insuranceHow nonqualified deferred compensation plans work under IRC 409A, and why employers informally fund them with corporate-owned life insurance.SBA loans and the life insurance requirement: when it appliesWhen SBA 7(a) and 504 loans require owner life insurance under SOP 50 10 8.1, how the amount is figured, and what the collateral assignment involves.Split-dollar life insurance: economic benefit and loan regimes explainedHow split-dollar life insurance shares premiums and proceeds between employer and executive, and how Treasury Regulation 1.61-22 taxes it under two regimes.