{"iri":"http://fasb.org/us-gaap/2026#LifeInsuranceCorporateOrBankOwnedRestrictions","label":"Life Insurance, Corporate or Bank Owned, Restrictions","definition":"Description of contractual restrictions on the ability to surrender and thereby receive the cash-value of a corporate or bank owned life insurance policy.","license":"https://accountingfoundation.org/page/pageContent?pageId=/Termsofuse/Termsofuse.html","source":"gaap","source_url":"http://fasb.org/us-gaap/2026#LifeInsuranceCorporateOrBankOwnedRestrictions"}