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A family business may have a hidden asset that can be tapped and sued to its advantage to fight off competitive threats, access capital in difficult times, act upon growth opportunities, or diversity assets. This untapped asset is a life insurance policy. Many family businesses own life insurance to protect their owners and are ideal candidates for life settlement if they do not own a qualifying policy. This article argues that the secondary market of life insurance provides viable estate planning strategies for family businesses and should be safeguarded and preserved from the efforts of the insurance industry and other organizations to limit their use.

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A close analysis of the report of 2 Pet 3.4, paying attention to its precise wording, and a careful reading of the author's response to it in the verses that follow show that the prevailing interpretation of the scoffers' eschatological mockery is unsound. The target of the scoffers' criticism was not so much the parousia of Jesus as the OT promise of a final, eschatological irruption underlying it. Their scepticism was founded neither on the failure of Jesus to come back within a generation, nor on a denial of divine intervention. Rather, it was based on the long period of time that had elapsed since the promise was originally made and the assumption that the eschatological promise involved the prospect of cosmic destruction, which the scoffers rejected on philosophical grounds.

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