This unit is for internal educational purposes only. It discusses general factors that may affect the design and maintenance of a life insurance-based strategy. It is not a product recommendation, tax opinion, legal opinion, investment recommendation, or individualized financial advice. Client suitability, policy design, premium funding, policy loans, tax treatment, and use of alternate insureds must be evaluated based on the client’s specific facts, carrier requirements, policy terms, underwriting results, and professional tax/legal guidance.