IRC 101(j)(1) specifies the written notice and consent requirements for employer-owned life insurance: the employee must be notified of intended coverage and maximum face amount, consent in writing to being insured, and acknowledge that the employer may continue coverage after termination. Satisfying these conditions preserves income-tax exclusion of proceeds under 101(j).

HR obtains written consent before issue, stating maximum coverage and continuation rights. Documentation is retained with policy files and reviewed during audits.