An insurance trust usually spans a 10 to 50 year time horizon. As it is likely trust objectives will change over time, TTC’s Policy Restructure Report facilitates a trustee’s objective evaluation of restructure options that are consistent with the updated TOLI Investment Policy Statement (TIPS). If a TOLI policy is no longer suitable or needed, TTC can evaluate the economic trade-off associated with holding the existing policy to life expectancy, exchanging the policy, surrendering the policy for its cash surrender value, or selling the policy for its fair market value.