Life Insurance Company of the Southwest has introduced the SecurePlus Advantage 79 indexed universal life insurance policy.

The policy is aimed at small business owners who need life insurance policies designed to minimize income taxes through compatibility with Section 79 of the Internal Revenue Code, according to Life Insurance Company of the Southwest, a unit of NLV Financial Corp., Montpelier, Vt.

NLV, the parent of National Life Insurance Company, does business as the National Life Group.