Alternatives & Private Markets

Life Settlement

Also known as: Traded life policy, Senior settlement, Viatical settlement

Buying someone's life insurance policy, paying its premiums, and collecting when they die. Genuinely uncorrelated, and the asset class where the modelling error has a name and a face.

4 min read · 806 words

Asset class
Alternatives (insurance-linked)
Instrument type
Purchased life insurance policy
Traded
Private secondary market, mostly US
Typical users
Specialist funds, some institutional investors
1 · SnapshotThe one idea to remember
Key intuition: a life settlement is a fixed payment on an uncertain date, funded by payments you must keep making until then. Longevity is the only real variable, and it moves the return in one direction.
2 · BeginnerWhat is it, really?

A policyholder no longer wants or can no longer afford a life insurance policy. Their options are to let it lapse for nothing, surrender it for a modest cash value, or sell it. A life settlement is the third: an investor buys the policy, takes over the premiums, and receives the death benefit when the insured dies.

The economics are straightforward and the framing is uncomfortable, so it is worth stating both plainly:

  • For the seller, the market usually pays several times the surrender value the insurer would offer. That is a genuine improvement, and it exists because the insurer's surrender value is deliberately low.
  • For the investor, the return depends on how long premiums must be paid before the benefit arrives. Live longer than modelled and the return falls; considerably longer and it goes negative.

The asset is uncorrelated with markets in the strongest sense available — mortality has essentially nothing to do with interest rates or equities. It is also the asset class where an actuarial estimate is the entire investment case.

3 · IntermediateHow it works in practice

The arithmetic

$$ \text{IRR solves: } P_{\text{purchase}} + \sum_{t=1}^{T} \frac{\text{premium}_t \cdot {}_{t}p_x}{(1+r)^t} = \frac{\text{Death benefit} \cdot \mathbb{E}[\text{discount to death}]}{(1+r)^{T}} $$
  • Every input is knowable except T. The death benefit is contractual, the premium schedule is contractual, the purchase price is negotiated.
  • Life expectancy estimates come from medical underwriters who review records and apply mortality tables with impairment multipliers. Two underwriters routinely disagree by years on the same file.
  • The sensitivity is brutal: an extra two years of life on an eight-year expectancy means two more years of premiums and two more years of discounting, hitting the return from both directions.

What determines a policy's value

FactorEffect on price
Shorter life expectancyHigher price — benefit arrives sooner
Lower premium loadHigher price — less to carry
Insurer credit qualityThe benefit is only as good as the insurer
Policy typeUniversal life dominates; term policies rarely qualify
Worked example: a $1m policy bought for $200,000 with $25,000 annual premiums and an 8-year life expectancy. Total outlay ≈ $400,000 for $1m — roughly a 12% IRR. Extend the life to 13 years and the outlay reaches $525,000 over a longer horizon: the IRR falls to about 6%. Nothing changed except the estimate.
4 · AdvancedPricing & valuation

The systematic error, and why it happened twice

The industry's defining problem has been persistent underestimation of life expectancy. In the late 2000s a major medical underwriter revised its methodology, lengthening estimated life expectancies materially across existing portfolios. Funds holding those policies had to write down values sharply, and several closed.

  • The error was systematic, not random. It applied in the same direction to every policy in every portfolio at once, so diversification across hundreds of lives provided no protection at all.
  • This is the cleanest available example of model risk as distinct from market risk: the assets performed exactly as contracted, and the assumption about them was wrong.
  • Medical progress makes the error directionally likely to recur. Any treatment that extends life in the insured population reduces the value of every policy simultaneously — an unhedgeable, one-directional exposure.

The practical risks

  • Premium optimisation is mandatory. Universal life policies allow flexible premiums; paying the minimum to keep the policy in force, rather than the scheduled amount, materially changes returns. Getting this wrong — or missing a payment — lapses the policy and loses everything.
  • Insurer credit risk is real over a twenty-year horizon and rarely priced by buyers focused on mortality.
  • Contestability and insurable interest. Policies originated purely to be sold — "stranger-originated life insurance" — have been voided by courts. Provenance diligence is not optional.
  • Illiquidity is absolute. The secondary market for a fund's portfolio is thin, and forced sellers have historically realised deep discounts.

The ethical question, stated fairly

The objection is obvious: an investor benefits financially from a person's earlier death. The counter-argument is also real: the alternative for most sellers is lapsing a policy for nothing or surrendering it far below market value, and a functioning secondary market demonstrably pays more. Both propositions are true at once. Regulation in most US states now requires disclosure, licensing and cooling-off periods for sellers, which addresses the transaction's fairness without resolving the discomfort — and the discomfort is a reasonable thing for an investor to weigh alongside the return.

The formulas above are standard textbook formulations, simplified for teaching. They explain the mechanism — they are not a valuation tool, and they will not reproduce a dealer’s price.

5 · Desk notesHow practitioners think about it
Practitioner note: underwrite the life expectancy provider before the policy. Ask which methodology was used, when it was last revised, and what the portfolio's value looks like if every estimate is extended by two years. If that stress makes the fund unviable, the mortality assumption is the whole investment.