Category: Group risk regulation · Reviewed by Amy Price, Account Executive · Last reviewed 2026-06-10
The Group Life Assurance Employer’s Liability Master Scheme (GLAEMS) is a legacy class of pooled group life arrangement historically used in the UK to provide death-in-service benefit to employees of multiple unrelated employers. The modern equivalent arrangements — master trust excepted group life policies and master trust registered group life schemes — have largely supplanted GLAEMS structures, though some long-established schemes persist.
Category: Group risk regulation Also known as: GLAEMS Modern equivalent: Master trust group life Related concepts: Master trust group life, Excepted group life policy, Group life trust
GLAEMS arrangements were marketed in the late 20th century by insurers and specialist intermediaries for employers wanting a low-cost pooled group life option without establishing their own trust. The structure consisted of a master discretionary trust into which multiple employers could place their group life policies.
The trust law and tax law principles applicable to GLAEMS are the same as those applicable to modern master trust group life arrangements — see master trust group life. For tax purposes the underlying analysis is whether the structure is registered (Finance Act 2004 Part 4) or excepted (ITTOIA 2005 s.480).
GLAEMS arrangements typically provided a multiple-of-salary lump sum benefit on death in service. Modern arrangements offer a wider product set including dependants’ pensions, integrated EAP, and tax-optimised excepted structures for higher-paid populations.
An employer with a 1990s legacy group life arrangement under a GLAEMS structure considers migration to a modern master trust EGLP at renewal. The broker reviews the legacy trust deed, the modern EGLP options, the tax treatment and the relative cost — concluding that migration to a master trust EGLP with the existing insurer is the optimal route. The employer adopts the master trust at the next renewal.
This entry is part of the Apex Insurance Wiki. Last reviewed by Matt Bartlett on 2026-06-10. Next review: 2026-12-10.
Apex Insurance Brokers Limited. Authorised and regulated by the Financial Conduct Authority, FRN 724952. Registered in England and Wales, Companies House 07014570. This entry provides general information about UK insurance concepts and is not regulated advice. Consult your insurance broker on your specific position.
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