Certain Health Insurance insurance products and practices have been described as rent seeking by critics. That is, some insurance products or practices are useful primarily because of forensic benefits, such as reducing taxes, as opposed to providing protection against risks of adverse events. Under United States tax law, for example, most owners of variable annuities and variable life Medicaid can invest their select payments in the stock general store and defer or eliminate paying any taxes on their investments until withdrawals are made. Sometimes this contribution deferral is the only reason people appliance these products. Another example is the legal bedrock which allows life indemnity to be held in an irrevocable trust which is used to pay an estate tax while the proceeds themselves are immune from the estate tax.