This session walks through the mechanics and tax underpinnings of three core corporate insurance strategies — the Corporate Estate Bond, the Corporate Insured Retirement Plan, and the Immediate Financing Arrangement — with a focus on the numbers that matter: after-tax estate values, equivalent pre-tax yields, and CDA mechanics. Designed for CPAs advising owner-managed businesses, this session covers how to identify ideal candidates, structure the conversation, and work collaboratively with insurance and legal advisors to implement these plans.

    1. Presentation

    2. Recording

About this course

  • $49.00
  • 1 CPD hour
  • May 13, 2026

Learning Outcomes

By the end of this session, participants will be able to:

  • Explain the tax mechanics that make corporate-owned permanent life insurance function as its own asset class
  • Describe how the Capital Dividend Account enables tax-free extraction of insurance proceeds
  • Distinguish between the Corporate Estate Bond, Corporate Insured Retirement Plan, and Immediate Financing Arrangement — including who each strategy is designed for
  • Identify which existing clients are strong candidates for corporate insurance planning
  • Articulate the key risks, including stop-loss rules, policy surrender implications, and interest rate exposure

    • Instructor(s)

    Kelly Ehler, CPA, CA, TEP, LLQP

    President, Proteus Capital Corp.

    Kelly Ehler is a Chartered Accountant, former auditor with Price Waterhouse Coopers, former banker with Bank of Montreal, and current Chief Financial Officer at NexgenRx Inc a technology companies focused on claims adjudication and Slang Worldwide Inc., a leading cannabis company focused on acquiring and developing market-proven brands and creating new brands to meet the needs of cannabis consumers worldwide.

    Kelly has sat on various public company corporate boards and board committees. He has led many companies, from startups to billion dollar public companies, as CFO in a variety of industries and countries. His experience covers debt financing, due diligence, acquisitions and dispositions, audits, tax planning, estate planning, consolidations, multi jurisdiction entities and multijurisdictional public companies. Kelly’s public company experience covered many capacities and positions including CEO, COO, VP and CFO.