Five reasons to insure your most valuable business asset - human capital 

Issue 1, March 2023 I PCS Vision
Does your organization have a Plan B for the loss of a critical person, such as your founder, or chairman? There are five essential reasons to consider Key Man Insurance as part of your contingency strategy, explains PCS by Mercer Executive Director, Matthew Chu*.

What is Key Man Insurance?

Key Man Insurance, or Key Man, is a broad term for a specific subcategory of life insurance policy. Companies and organizations primarily apply for Key Man to mitigate the risk of financial loss, which might occur due to the death or serious illness of a critical employee/personnel.

Key Man payouts can help financially facilitate business continuity in the absence of even the most critical people, such as the company founder, or chairman.

The policy beneficiary is usually the company, and the person insured under Key Man is typically an individual who is critical to the success and stability of the business – such as the company founder, senior executive, or a specialist with unique, hard to find skills. The serious illness or death benefit payout can help cushion the financial impact of losing a key contributor or cover the costs of recruiting and training a replacement. Key Man Insurance can also provide a valuable source of funds for the business to use working capital, enabling it to continue operating and pursue growth opportunities.

Alternatively, organizations can use Key Man Insurance to incentivize senior executives – more on that later.

The five essential benefits of Key Man Insurance

Key Man Insurance can easily be adjusted to the size of the applicant company, and has a number of benefits:
  1. Financial protection
    It can provide the company with a financial cushion to help cover the costs associated with finding a suitable replacement, or to help stabilize the company during the transition.
  2. Peace of mind
    When Key Man Insurance is properly structured, business owners, investors, and creditors can be certain that their business’ financial position is protected.
  3. Safeguard lines of credit
    Disruption of business credit lines due to the key person’s death/permanent disability can seriously affect a business. In such instances, the insurance money can help as a guarantee of loan repayment(s).
  4. It helps to protect a company's valuation
    When a company is put up for sale, prospective buyers are more likely to value a company more highly if they know it has adequate monetary back-up (insurance in this instance) to meet the cost of replacing its key person.
  5. Asset diversification
    In instances when an organization is in a cash rich position without immediate strategic capital expenditure plans, investing in Key Man Insurance can provide guaranteed stable returns and asset diversification opportunities.

Important considerations for the company and executive before incepting Key Man Insurance

Tax treatments and deductions for Key Man vary widely across jurisdictions so it’s crucial for organizations and individuals to consult expert tax advisors before incepting Key Man.

It is also essential to consult a broker when considering a Key Man policy because the structure of the insurance is crucial to who or which organization is named the beneficiary. Clients are advised to seriously consider consulting a specialized broker rather than directly approach a provider. Not only is a broker an expert who is able to access the widest possible combination of solutions on the market, they are also trained to tailor solutions to address and prioritize the specific needs an organization/individual might have.

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    About the author(s)
    Matthew Chu

    is an Executive Director at PCS by Mercer.

    Prior to joining PCS by Mercer in 2015, Matthew was an audit manager at Ernst Young.

    He has more than 13 years of professional experience in financial planning, accounting, and auditing, and has been a Certified Public Accountant in Hong Kong since 2013.

    Matthew specializes in providing insurance solutions for wealth management, family protection and succession planning to clients mainly from Hong Kong, China, and Taiwan.

    Matthew was born in Shenzhen, China and grew up in Hong Kong; he is fluent in Mandarin, English and Cantonese. Matthew holds an MBA from The Hong Kong University of Science and Technology.

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