www.jdsupra.com/legalnews/frozen-cash-value-life-insurance-a-sop-44932/
blog.michaelmalloy.solutions/frozen-cash-value-unfrozen/
See also:
www.withersworldwide.com/en-gb/insight/investor-control-doctrine-invalidates-tax-benefits-of-private-placement-life-insurance-policy
www.venable.com/insights/publications/2022/04/private-placement-life-insurance-as-a-tool-to
www.withersworldwide.com/en-gb/experience/our-practices/tax/use-of-insurance-in-estate-planning