A product, and preferably an insurance product, whereby the product benefits reimburse the purchaser for those risks associated with a potential change in the taxation of insurance policies. Another aspect is a method to determine a benefit amount and a policy price based upon future potential changes in the tax laws. A computer system which receives as its inputs policy data, owner data and insured data and uses that data to calculate benefits, price those benefits and provide as part of its output the price of the policy and a full description of those benefits.