COLI and TOLI, Funding Alternatives for Nonqualified Plans

Taxable Vs. Tax Efficient

COLI and TOLI: Funding Alternatives for Nonqualified Plans

• Pay as You Go (do nothing)
• Taxable Securities
• Corporate Owned Life Insurance (COLI)

Taxable vs. Tax Efficient

Taxable securities

• Selected for all types of nonqualified plan funding.
• Able to provide a range of alternatives that may be allocated to meet plan specific needs.
• Most effective if company is not a tax payer.

Life insurance /Corporate-Owned Life Insurance (COLI):

• Elected for all types of nonqualified plan funding.
• Able to provide a range of alternatives that may be allocated to meet plan.
• Most efficient if company is a tax payer.

Find out how COLI could benefit your company and your executives.