Article: Companies Gain a Death Benefit; Life Insurance Taken on Rank-and- File Staff to Fund Programs

For many years, employers have insisted that their workers are their most valuable asset. Recently the phrase has taken on new meaning.

Tax litigation and damage suits reveal that many corporations are taking out life insurance on their employees with the company as the beneficiary. In many cases, the workers do not know of these policies, and when some have died their families were shocked to discover that insurance companies were paying hundreds of thousands of dollars to the employer.

This kind of insurance is a new twist on what is called corporate- owned life insurance, or COLI.

Such policies have long been used to cover key executives, whose untimely death might cause a problem for a ...

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