Key Person Insurance

Coverage to protect a business from the loss of a crucial employee.

Typical cost: $500 – $3,000+ per year per person

What Is Key Person Insurance?

Key person insurance (key man insurance) is a life insurance policy that a business purchases on an essential employee—typically founders, executives, or employees with unique skills. The business pays the premiums, owns the policy, and receives the death benefit if the key person dies.

Why It Matters

Key employees drive revenue, maintain client relationships, possess critical knowledge, and lead strategic initiatives. Their unexpected death can devastate a business through lost sales, loan defaults, recruitment costs, and business disruption. Key person insurance provides cash to navigate the transition.

How Much Coverage

Coverage amounts are typically based on the key person's salary multiplied by several years, their contribution to company profits, or estimated replacement costs. Amounts of 5-10 times annual compensation are common, though specific needs vary by business.

What's covered

Death Benefit

Tax-free lump sum paid to the business upon the key person's death.

Disability Coverage

Optional coverage paying benefits if the key person becomes disabled.

Business Continuation

Provides cash flow to continue operations while finding a replacement.

Debt Coverage

Can be used to pay off business loans that required personal guarantees.

Recruitment Costs

Funds search firms and signing bonuses to attract replacement talent.

Client Retention

Resources to maintain client relationships during leadership transition.

Pros and cons

Advantages

  • Protects business from sudden loss of critical talent
  • Tax-free death benefit for business use
  • Provides immediate cash during difficult transition
  • Can satisfy lender requirements for business loans
  • Flexible use of proceeds—not restricted to specific purposes
  • Premiums are a relatively affordable business expense

Considerations

  • Premiums are not tax-deductible for the business
  • Insurable interest requirements must be met
  • Key person must agree to medical underwriting
  • Does not help if key person leaves voluntarily
  • Coverage needs reassessment as key people change
  • Determining coverage amount is subjective

Frequently asked questions

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