Sam is a 50 year old business owner with a family. She earns over $300,000 annually and maximizes all her tax sheltered savings plan. She has decided to start a flexible universal life insurance policy to provide tax sheltering for additional savings, but also to ensure that there will be funds available at her death to manage estate taxes, provide a legacy to her children, and wants toe cash value available to her should she need the funds in future for some reason.Which is the most important rider for her?