The client for Premium Financed life insurance is age 35 – 75 and has a net worth in excess of $20 million. They have sufficient liquidity to support their current lifestyle and make a partial contribution to the premium. They have assets which can be used as collateral for the loan. They have a clear and obvious estate tax issue and wish to avoid liquidating assets to pay the tax due upon death. Finally, they want to ensure that their families are provided for and not left bereft by onerous estate taxes.