GTL is an annual renewable plan which provides 24-hours worldwide protection for a group of people under one master policy. It enhances morale and promotes loyalty of employees or members. The cost is lower compared to having to cover the group of people individually as it lessens administrative work. It also helps to attract and retain employees or members, and provides high protection coverage to key personnel in the organisation. Premiums paid by the Company may qualify for tax relief subject to the final decision of the Malaysian Inland Revenue Board.