Onetime Investment Gains Here's a website that has an interesting take on onetime investment gains.

Is your company struggling with a shortfall in revenue? If so, you may want to consider Corporate-Owned Life Insurance (COLI)...Essentially COLI is a life insurance policy held by a corporation on its employees.

Companies are taking out life insurance policies on their employees, and if that employee dies, the company benefits, posting an investment gain. And, it's tax-free to boot. Its tax-free status is currently under review however, so get your investment gains in now! (See the following article in the Wall Street Journal from 1/29/04 discussing its tax-free status.) (Posted by P. Timmerding)