Decreasing Term Assurance
Provides a sum assured which decreases in value during the term of the plan payable on the death of the life assured, the plan is set up over a fixed term of years, and provides no cash in value.
To provide a high level of cover for the lowest premiums initially ideally to cover a capital and repayment mortgage. Also used to cover potentially exempt transfers (7 Year Gifts) with Inheritance Tax Planning.
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