The sum assured under keyman insurance policy is generally linked to which of the following?

The sum assured under keyman insurance policy is generally linked to Business profitability. Keyman is a term insurance policy where the sum assured is linked to the profitability of the company rather than the key person's own income. The premium is paid by the company. This is tax efficient as the entire premium is treated as business expense. In case the key person dies, the benefit is paid to the company.