One life insurance benefit that drives sales in the U. s. is the strategy of using the tax-free proceeds from the policy to pay estate taxes.

在美国，人寿保险卖得好的一个原因是财产继承人可以用免税的保险金来支付遗产税。

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The reason: Life insurance proceeds aren't included in your estate if held by a trust.

FORBES: Estate Tax Insurance

If the spouse is unaware of the buy-sell agreement and has not consented to it, there is the risk that the payout of the life insurance proceeds will be disputed.

FORBES: It's your Buy-Sell Agreement ... But Does Your Wife/Husband/Partner Approve?

Life-insurance proceeds, gifts and inheritances are also not subject to the tax, nor are appreciated assets donated to charity.

WSJ: Are You Ready for the New Investment Tax?