What is Whole Life insurance?



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What is Whole Life insurance? A quick look at permanence and stability Whole Life is a versatile financial instrument used for protecting families and businesses while creating and enhancing portfolio wealth. Whole Life insurance creates and provides the insured: 1. 2. 3. 4. Guaranteed lifetime insurance protection A comprehensive portfolio asset Internal guaranteed rates and values Policy dividends 5. Tax advantages

Our world is uncertain and our economy can be volatile Whole Life insurance offers a level of guaranteed permanence and stability making it a truly unique and versatile asset.

1. Lifetime insurance protection Whole Life insurance provides a means by which families and businesses can secure the benefit of their human life value if it is threatened by loss. Family and Business Protection: the death benefits of life insurance can assure economic continuity Estate Planning: the orderly transfer of assets at death can minimize taxes and provide for heirs you designate Asset Maximization: Whole Life is the permission slip that may enable you to maximize retirement income and your personal net worth. Once your legacy is secured with life insurance, you ll be able to spend down other assets for your comfortable lifestyle 2. A comprehensive portfolio asset Many today are considering life insurance as an asset class in their overall financial portfolios. Life insurance is an ideal asset class with which to diversify within the concepts of the Modern Portfolio Theory. In addition to providing a death benefit, permanent life insurance, specifically participating Whole Life, has lifetime benefits that are unique and uncorrelated to most other typical asset classes.

3. Internal guaranteed rates and values The guarantees within the Whole Life policy can be viewed as either rates or values. When actuaries design a Whole Life policy, they begin by determining what rates are going to be guaranteed. Once the guaranteed rates have been set, they are used to determine policy premiums and values. These rates and values are based on conservative assumptions. Guaranteed Rates: a Whole Life policy is built upon the following: Interest Rate: for Guardian policies, it s 4% for the entire life of the policy Mortality Rate: based on a table of guaranteed mortality rates required by insurance regulation Guaranteed Values: the above guaranteed rates are combined in an actuarial formula creating three unique guaranteed features that set Whole Life apart from other financial instruments Level Premium: the annual premium is guaranteed to never change Face Amount: the level face amount is guaranteed to never go down Cash Value: the guaranteed cash value grows until it is equal to the face amount of the policy at a specified age, typically age 121

4. Policy dividends 1 Mutual life insurance companies, such as Guardian, offer a non-guaranteed dividend. The three core business disciplines that impact dividends are: Investment results: Strong investment results mean that the company is able to prudently manage a well-diversified, high quality asset portfolio that backs its long term obligations. Investment income earned in excess of the guaranteed interest rate comprises part of the dividend. Mortality experience: The company has good mortality experience if the number of death claims paid is less than the mortality assumptions used to provide the guarantees in whole life policies. The difference between actual experience and the guaranteed mortality in the policy is returned to the policyholder as part of the dividend. Expense management: If the company s expenses are lower than anticipated, those savings also help to support a more favorable dividend that year. Policy owners may choose among several dividend options. The most popular option is to use dividends to purchase Paid Up Additions (PUA). This allows the policy owner to purchase additional guaranteed permanent paid-up insurance. 5. Tax advantages 2 Life insurance is viewed as a good thing for the benefit and welfare of society. Therefore significant tax benefits have been given to it that are not found in other financial instruments. These include: Income tax free death benefits Tax deferred build up of cash values inside the policy Access to policy values on a tax favored basis

1 Dividends are not guaranteed. They are declared annually by Guardian s Board of Directors. 2 Guardian, its subsidiaries, agents or employees do not give tax or legal advice. You should consult your tax or legal advisor regarding your individual situation. The Guardian Life Insurance Company of America, 7 Hanover Square, New York, NY 10004-4025 Pub 3629 TRI (05/11) 2011 4529