As a small business owner in my sixties, how does key person insurance work if I want to retire next year without triggering a huge tax burden?
Download run
Fan-out diagram
The searches the AI actually ran for this prompt.
SEED QUERY
As a small business owner in my sixties, how does key person insurance work if I want to retire next year without triggering a huge tax burden?
2 real searches · 1 real-search pass
Badge and edge weight = share of passes that produced the query. Hover a query for its intent and routing format.
Query classes
Google's semantic query class for every sub-query: what kind of answer each search is after, simulated vs real.
ChatGPT real searches (2)
Classes come from the query-classifier (a local Laya model). 2 of 2 calls are low-confidence (under 50%) — hover a query in the table to see its confidence.
Searches and sources
ChatGPT2 real searches · gpt-6
IRS employer-owned life insurance transfer employee policy taxable income cash surrender value section 101(j) 83 Google ↗
IRS life insurance surrender proceeds taxable gain basis transfer policy business owner distribution tax Google ↗
- Publication 525 (2025), Taxable and Nontaxable Income · irs.gov
- Internal Revenue Bulletin: 2009-21 · irs.gov
- 26 U.S.C. § 101: Certain death benefits · uscode.house.gov
- 26 CFR § 1.83-1 - Property transferred in connection with the performance of services. | Electronic Code of Federal Regulations (e-CFR) | US Law · law.cornell.edu
Queries
2 queries · click a column to sort
| Query / type | Search | Intent | Query class | Routing format | Cluster | Freq ↓ | Weight |
|---|---|---|---|---|---|---|---|
IRS employer-owned life insurance transfer employee policy taxable income cash surrender value section 101(j) 83 OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 | |
IRS life insurance surrender proceeds taxable gain basis transfer policy business owner distribution tax OBSERVED | Google ↗ AI Mode ↗ | — | Reason | — | — | 1x of 1 |