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Key Person Life Insurance: Protecting Revenue, Credit, and Continuity

How key person coverage works, how to size it, ownership/tax rules, and how lenders evaluate key person insurance in real underwriting.

Who Is a Key Person

  • Anyone whose loss would materially reduce revenue, strategic capacity, lender confidence, or enterprise value.
  • Not just founders—top rainmakers, technical leaders, and operators can be mission-critical.

How to Size Coverage

  • Use a blend of replacement cost, profit contribution, debt exposure, and disruption duration.
  • For financed businesses, coordinate coverage with lender requirements and covenant risk.
  • Recalculate annually as concentration risk shifts.

Ownership and Tax Basics

  • Business ownership is common because proceeds are intended to support business continuity.
  • Document consent and notice procedures correctly before issue to avoid tax complications.
  • Integrate with broader succession documents so cash and control move together.

Best Practices

  • Use policy reviews to align amount, product type, and premium strategy with current company economics.
  • Pair key person planning with continuity playbooks and role transfer protocols.

Build a coverage plan that actually survives real life.

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