CFP - Risk Management and Insurance Planning (11% of the exam) - Section C.24

Business owner insurance solutions

Key person coverage, buy-sell agreements funded by life or disability insurance (cross-purchase versus entity purchase), business overhead expense insurance, split-dollar arrangements, and the tax treatment of premiums and proceeds in each structure.

Buy-sell agreementsKey person insurance

Practice question for this objective

Free sampleRisk Management and Insurance Planningmedium

A 44 year old physiotherapist is the sole owner and sole clinician of her practice, which she operates through a single member limited liability company. She already holds a personal disability income policy that would replace her own earnings. Her concern is different: if a long illness kept her out of the clinic for six months, the practice would still owe surgery rent, reception staff wages, utilities and the equipment lease, and she wants those costs met so the practice survives until she returns. She has no co-owner and no intention of selling the practice. Which insurance solution best meets this stated need?

  • AA disability buy-out policy, which pays a lump sum or instalments funding the purchase of a disabled owner's interest once the disability has continued past a lengthy elimination period.
  • BAn increase in the monthly benefit on her existing personal disability income policy, sized so that the extra personal benefit can be contributed to the practice to meet the fixed costs while she is unable to work.
  • CA business overhead expense policy, which reimburses covered fixed operating costs actually incurred during her disability, up to a monthly limit and for a benefit period typically measured in months rather than years. Correct
  • DA business interruption endorsement on the practice's commercial property policy, which replaces lost income and continuing expenses while the business is unable to operate normally.
Business overhead expense insurance reimburses a disabled owner's continuing fixed business costs; disability buy-out insurance instead funds the purchase of an owner's interest. The two disability related business products answer different questions. Business overhead expense cover asks how the practice pays rent, wages, utilities and lease payments while the owner is off work, so it reimburses documented eligible expenses up to a monthly cap for a short period, and the premium is a deductible business expense while the reimbursement is taken into income and offset by the expenses it pays. Disability buy-out cover asks who buys the disabled owner's equity, so it carries a long elimination period, pays a purchase price, and is only relevant where a buyer exists. This client has no buyer and a live overhead problem, which points to the first product.

Why A is wrong: A buy-out policy is tempting because it also responds to disability, but it funds a transfer of ownership. With no co-owner to buy her out and no intention to sell, it pays for a transaction she does not want and leaves the rent unpaid.

Why B is wrong: Insurers limit personal disability benefits by reference to the client's own earned income, so the practice's fixed costs will not support the extra coverage, and this approach also converts a business expense into a personal one.

Why C is correct: Business overhead expense insurance exists for exactly this exposure. It is a reimbursement contract for the practice's continuing fixed costs, with a short benefit period because the purpose is to keep the doors open until the owner returns or winds the practice down.

Why D is wrong: Business interruption cover responds to a covered physical loss to the premises or property, such as fire or storm damage. The owner's illness is not a property peril, so the endorsement would not respond at all.

See more CFP practice questions, answers explained.

Exam traps in Risk Management and Insurance Planning

Answers that look right on this material and are not. Each one is a distractor from a different question in the CFP bank for this domain.

  • The premiums are deductible to the firm as an ordinary business expense, and the death benefit is received income tax free provided the firm reports the policy on its annual return.

    Why it is wrong: Premium deductibility is the most common misconception here. A business may not deduct premiums on a policy in which it is directly or indirectly a beneficiary, so the deduction is denied regardless of what the firm reports.

  • An entity redemption funded by three policies, one on the life of each shareholder, owned by and payable to the corporation, giving each survivor a basis increase equal to the price the corporation pays the deceased shareholder's estate.

    Why it is wrong: The policy count and ownership are right for a redemption, but the basis claim is wrong: the corporation buys and retires the shares, so a survivor's own shares keep their original basis even though the survivor's percentage of the company rises.

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