Business owners benefit from the ability to shelter growth on corporate invested assets from tax during their lifetime. They are able to access cash for emergencies, provides liquid dollars for business needs such as key person, debts, and buy-sell agreements. They can also use the tax-free proceeds at death to replace assets donated to charity or leave a legacy for heirs and favourite causes. Owners can use retained earnings sitting within a permanent participating life policy to buy back shares. They can borrow or withdraw accumulated dividends directly from the policy. Alternatively, they can use policy values as collateral when applying for a bank loan to fund a share repurchase. It provides an effective mechanism to remove funds from a holding company and can optimize the estate value at death.