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Company-Owned Life Insurance (COLI) versus Taxable Investments
as a Nonqualified Retirement Program Financing Option
		Company-Owned		Company-Owned
		Taxable Investments		Life Insurance (COLI)
Financial Structure:
q	Ability to provide guaranteed minimum yield	Yes		Yes
q	Ability to provide guaranteed minimum death proceeds	No		Yes
q	Ability to match recorded asset value against recorded liability	No		Yes
q	Ability to finance supplemental survivor benefits	No		Yes
q	Enhanced death benefit in excess of account value	No		Yes
q	Professional money management available	Yes		Yes
q	Ability for tax-free exchange of life insurance policy	N/A		Yes
Company Income Tax Treatment:
q	Annual taxation of capital gains	Yes		No
q	Annual taxation of interest	Yes		No
q	Annual taxation of dividends	Yes		No
q	Annual taxation of unrealized gains	No		No
q	Tax on net gain at liquidation	Yes		Yes, only if policy surrendered
q	Ability to borrow from account	No		Yes
q	Ability to borrow with little or no interest spread	N/A		Yes
q	Tax on net gain at death	Yes, if funds liquidated		No
q	Tax-free death proceeds	N/A		Yes
Accounting Treatment:
q	GAAP accounting treatment	FASB ASC 320-10		FASB ASC 325-30
q	Annual recognition of unrealized gains/growth	No		Yes
q	Unrealized gains/losses recorded as credit/charge to earnings	No		Yes
q	Recorded gains subject to tax provision	Yes		No
Material is intended for informational purposes only and is not intended to replace the advice of a qualified tax advisor.
This information has been taken from sources which we believe to be reliable, but there is no guarantee as to its accuracy. It is not a replacement for any
account statement or transaction confirmation issued by the provider.
Securities offered through M Holdings Securities, Inc., a Registered Broker/Dealer, Member FINRA/SIPC
American Benefit Corporation is independently owned and operated.