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Cooperation
posiadacz polisy ubezpieczeniowej
policy owner СУЩ.
PONS OpenDict

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This means that withdrawals will require the policy owner to withdraw taxable gain before withdrawing untaxable basis.
en.wikipedia.org
Cash values associated with these policies carry provisions alongside their benefits that may not be beneficial for policy owners and insured individuals.
en.wikipedia.org
The policy owner also may be paid a fee for taking out the policy.
en.wikipedia.org
As with these other types of property, a life insurance policy could be transferred to another person at the discretion of the policy owner.
en.wikipedia.org
Policy loans will be realized as ordinary income to the policy owner and could be subject to income taxes in the year the loan is made.
en.wikipedia.org