She asked "to borrow" a female body from his mortuary "so that the body could be presented to the doctor for certification of death", the police spokesman said.

BBC: A coffin in South Africa (28 October 2012)

In that case, the accelerated death benefits (meaning they are paid out before death) are fully excludable from income so long as the insured has been certified by a physician as having an illness or physical condition that can reasonably be expected to result in death within 24 months from the date of the certification.

FORBES: Taxes From A To Z (2013): L Is For Life Insurance