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ICOLI

Insurance Company Owned Life Insurance

A strategic asset for insurance companies

Insurance Company Owned Life Insurance (ICOLI) is a form of corporate owned life insurance utilized by insurance companies. Like other forms of corporate and bank owned life insurance (COLI, BOLI), ICOLI is an institutionally priced corporate life insurance asset used to informally finance employee benefit expenses.

It is a well-established and accepted practice with over $60 billion held by over 125 U.S. insurance companies.

Program Structure

As with other corporate-owned life insurance structures, an ICOLI program is typically structured with the employer as both the owner and beneficiary of the policies, and a select group of consenting senior employees as the insureds.

Economic Benefits

Why ICOLI?

A properly structured ICOLI program can produce significant economic benefits.

Tax Advantages

Earnings are permanently income tax-free, if held to maturity, providing significant long-term economic benefits.

Risk-Based Capital

Advantageous risk-based capital treatment that strengthens your balance sheet.

Reduced Volatility

Potential to significantly reduce earnings volatility while maintaining competitive benefits.

Market Leadership

IIG is the leader in ICOLI

IIG is the leader in the ICOLI marketplace*, having designed and implemented some of the largest and most complex programs in the last decade. IIG has been at the forefront of recent industry advancements in product and insurance dedicated fund (IDF) designs used in the implementation of these programs.

* Based on program implementations and assets under advisement

Largest dedicated ICOLI team in the market
Largest ICOLI broker and administrator by new premium volume and assets under advisory
Cutting edge of ICOLI and IDF product developments over the last decade
Only broker/administrator to participate with regulators and rating agencies
First to implement a "next generation" ICOLI program with truly illiquid fund offerings
First to implement a contractual stable value feature that allows for the use any asset class

Learn More

To learn more about IIG's market-leading approach to ICOLI programs, please contact us directly.

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