Form 8925 is the Report of Employer-Owned Life Insurance Contracts. Businesses file it annually to disclose the number of employees insured, total coverage amounts, and confirmation that notice and consent requirements were met for employer-owned life insurance (EOLI). The filing supports eligibility for tax-favored death benefits under federal rules. Accurate Form 8925 reporting, combined with signed notices and consents retained in company records, helps preserve tax treatment and withstand due diligence during financing, M&A, or audits that review corporate-owned life insurance programs.

Controllers file Form 8925 annually to confirm EOLI notice and consent were obtained and to report insured counts and amounts. Advisors maintain a consent repository so audits and transactions-financings, mergers-proceed smoothly without jeopardizing death-benefit tax treatment.