The recent passing of the One Big Beautiful Bill (OBBB) marks a major shift in the financial planning landscape—especially for life insurance. By ending years of uncertainty created by temporary provisions in the 2017 Tax Cuts and Jobs Act, the OBBB opens the door for advisors to reengage clients in timely conversations around estate strategies, retirement income, and life insurance planning.
Why Now Is The Moment For Life Insurance Policy Reviews
Effective January 1, 2026, the OBBB permanently increases estate, gift, and generation-skipping transfer tax exemptions to $15 million per person—eliminating the scheduled sunset that would have reduced exemptions to approximately $6 million. For many high-net-worth clients, this may significantly reduce or eliminate the original need for life insurance used to offset estate tax liabilities.
In short: Some policies may no longer serve their original purpose. But they may still hold untapped value.
This presents an ideal opportunity for advisors to initiate policy reviews that align with new client goals, optimize underutilized assets, and unlock potential cash through a life settlement.
Additional Provisions That May Impact Clients’ Insurance Needs
Beyond estate tax, the OBBB offers a number of long-term incentives across business and real estate sectors, including:
- Section 199A Deduction Increase: From 20% to 23%, now permanent.
- Expanded Eligibility Thresholds: $75,000 for single filers and $175,000 for joint filers.
- Bonus Depreciation Remains: Full expensing of equipment and land improvements.
- Qualified Opportunity Fund Gains: Now tax-free if held for 10–30 years.
Together, these changes may significantly affect business succession planning, charitable planning, and insurance needs tied to liquidity events or legacy strategies.
LifeRoc’s Life Insurance Policy Review Program
To support advisors during this window of opportunity, LifeRoc offers a comprehensive Life Insurance Policy Review Program—designed to identify value, reposition assets, and create new planning opportunities for your clients.
Our proprietary process includes:
- Book of Business Mining Toolkit
Easily identify prospects within your current client base. - Life Policy Review Checklist
A proven framework to determine which policies warrant deeper exploration. - Cross-Selling Training
Learn how to uncover opportunities for: - New or replacement life insurance
- Annuities and retirement income planning
- Life settlements and secondary market sales
- Life Insurance Policy Valuation Reports
Our simple reports provide quick answers on if a policy qualifies for a life settlement and how much a policy may be worth in today’s market.
Why Advisors Choose LifeRoc
LifeRoc is the trusted provider for top advisors across the country seeking to navigate changing tax and estate landscapes through life insurance policy reviews. Here’s what sets us apart:
- Trusted Team Experience
$20+ billion in settled policies in our careers and more than 200 years of combined industry expertise. - Large, Leading Network of Funders
Direct access to our large network of funders increasing the opportunity for a strong offer. - No Third-Party Broker Commissions
Advisors and their clients receive 100% of the offer. You maintain compensation flexibility with no third party broker commission splits. - End-to-End Sales Assistance
From prospecting tools, policy review to close, we handle the details so you can stay focused on your client
If you have a client whose life insurance needs may have changed in light of new tax laws, we’re here to help. LifeRoc offers free, no-obligation policy appraisals and expert guidance to determine if a policy qualifies—and what it could be worth in today’s evolving market.