Sometimes the amount of the premium can be paid from current income, while other times it may be prudent to reposition other assets so as to be able to acquire sufficient insurance protection. If the insured is a business owner or executive, a corporation may assist in paying premiums through a split-dollar arrangement. Other times it may be better to have the corporation own the policy and use the proceeds to purchase part or all of the owner's interest at death. Insurance can also be purchased in certain qualified retirement plans. | 
