The Actuarial Initiated Measurement Program (AIM) is a patented solution that is not available anywhere else. It permits a change in the tax accounting methodology for an employer’s cost of providing group term life benefits for its employees. It applies the concept of depreciation to a Bona Fide Death Benefit Plan.

It is a powerful tool for recruiting and retention that results in tremendous fiscal efficiency for the employer.

*Because it is a patented construct we limit the details shared on our web site. Please contact us if you are interested in learning more.

Who developed AIM?

A highly credentialed attorney specializing in tax law, IRS regulations and insurance benefits. He counseled the IRS, the insurance industry, and the Department of Labor. He has been published in a variety of respected journals and had a unique understanding of how certain elements of insurance law, tax law, and accounting principles intersect.

what are the benefits of AIM?

This program helps companies maximize the effectiveness of their group term plan in the most tax efficient way possible.

AIM is a powerful tool for recruiting and retaining employees in a competitive job market.

This leads to an increase in profitability of approximately $1,200* per employee.

*Results may vary for each company based on underwriting and eligibility.

The construct can be customized to incentivize the retention of top talent as Golden Handcuffs instead of the disfavored non-compete agreements.


AIM can be implemented in a matter of weeks and requires very little effort on the part of the employer. An analysis can be performed with just a basic census.