An estate rarely divides itself evenly. When the value sits inside one illiquid asset — a company, a farm, a building — leaving it to the child who runs it can quietly disinherit the others. This sizes the gap, and the insurance that closes it.
When most of an estate's value sits inside a single illiquid asset — a company, a farm, a commercial building — leaving that asset to the child who runs it can quietly leave the other children with far less. The business cannot be divided the way cash can, so an estate that looks equal on paper often is not equal in fact.
This calculator sizes the gap. You enter the value of the business passing to the successor, the liquid estate to be shared, an estimate of tax at death, and how many heirs are involved, and it estimates the death benefit needed to bring the non-successor heirs toward an equal — or a negotiated — share. Life insurance is the most common way to create that liquidity at death without forcing a sale of the business.
The figures are illustrative and depend on how the policy is owned and how proceeds are directed. The right structure is coordinated with your will, your shareholders' agreement, your accountant, and your estate lawyer.