The Qualified Leverage Strategy for high net worth individuals in relation to life insurance policies and estate planning refers to the use of life insurance as a means of leveraging financial assets to maximize wealth transfer and minimize tax liability. This strategy involves purchasing a life insurance policy with a large death benefit and funding the policy through a combination of premiums and policy loans. The policy’s cash value can then be used as collateral for additional loans, which can be invested to generate additional income. The Qualified Leverage Strategy allows high net worth individuals to access the policy’s cash value while they are alive and use it to generate tax-free supplemental income. The death benefit can then be used to repay any outstanding policy loans and provide a tax-free inheritance to the policyholder’s beneficiaries. By leveraging the tax benefits of life insurance, high net worth individuals can maximize the transfer of their wealth to their beneficiaries while minimizing their tax liability.