An Irrevocable Life Insurance Trust (ILIT) is a powerful estate planning tool that can help protect life insurance proceeds from being included in an individual’s taxable estate and help preserve wealth for beneficiaries. In Emeryville and throughout Alameda County, understanding how an ILIT is created, funded, and administered is essential for families who want to manage transfer of life insurance proceeds with clarity and control. This introductory overview explains what an ILIT does, typical reasons families use one, and what to expect during the planning process with a local law office dedicated to practical estate planning solutions.
Choosing to form an ILIT involves several steps including trust drafting, insurer coordination, beneficiary designations, and ongoing trust administration tasks. While an ILIT removes the policy proceeds from an individual’s taxable estate when properly structured, it also requires careful attention to funding mechanics and gift tax considerations. This section introduces the main considerations you will discuss with your attorney, including trustee selection, trust provisions that align with your wishes, and strategies for integrating an ILIT into a broader estate plan with wills, powers of attorney, and medical directives.
An ILIT can provide tax planning benefits, preserve liquidity to pay estate costs, and protect life insurance proceeds from probate delays. By placing a life insurance policy into an irrevocable trust, the proceeds may be kept outside of the insured’s probate estate, allowing a more orderly and private distribution to named beneficiaries. Additional benefits include tailored distribution provisions that manage how funds are paid to heirs, creditor protection in certain circumstances, and the ability to fund long-term needs such as educational costs or a surviving spouse’s income. The value of these benefits depends on proper drafting, timing, and coordination with the overall estate plan.
The Law Offices of Robert P. Bergman serves clients in Emeryville and across the Bay Area, offering estate planning services focused on durable planning documents, trust administration, and clear client communication. Our office assists individuals and families with a full range of documents including revocable living trusts, wills, powers of attorney, and irrevocable life insurance trusts. We emphasize careful drafting to reflect each client’s goals, ongoing support for funding and trustee duties, and practical guidance for life changes. Clients receive individualized attention from a team that prioritizes responsiveness and an organized process to implement each plan.
An ILIT is a trust that owns and manages life insurance policies for the benefit of named beneficiaries, with terms that dictate how proceeds are to be used after the insured’s death. Once properly executed and funded, ownership and incidents of ownership shift away from the insured, which is a key factor in keeping the proceeds out of the insured’s taxable estate. Understanding how gift tax returns, Crummey withdrawal windows, and three-year transfer rules interact with an ILIT is important. Effective use of an ILIT requires coordinated changes to beneficiary designations, premium payment strategies, and sometimes the purchase of new policies to meet long-term goals.
Starting the ILIT process typically involves selecting a trustee who will administer the trust, deciding on distribution standards, and determining the funding method for premiums. Funding can come from annual gifts to the trust, direct payment arrangements, or transfers of an existing policy into the trust. The trust document should include provisions addressing trustee powers, successor trustees, and how to handle policy loans or contests. Proper administration during the insured’s life and clear communication with family and trustees help ensure the ILIT functions as intended at the time of claim.
An ILIT is a legally binding arrangement created to own life insurance policies outside of a person’s taxable estate while setting terms for use of the death benefit. The trust becomes the owner and beneficiary of the policy, and the trustee manages policy payments and distribution of proceeds according to the trust document. Important components include clear beneficiary classes, instructions for premium funding, and contingencies for replacement policies or policy surrender. The trust must be irrevocable to achieve the intended estate tax treatment, and the language should be drafted to align with state law and any relevant federal tax rules.
Key elements of an ILIT include the trust agreement, designation of a trustee, the process for transferring or issuing a life insurance policy, and instructions on how and when beneficiaries receive proceeds. Administration processes involve annual gift contributions into the trust to cover premiums, generating appropriate documentation for Crummey notices if needed, and ensuring premium payments are made on time. The trustee keeps records, files required returns, and manages distributions per the trust’s standards. Regular review of the trust can address life changes or modifications permitted by the trust’s terms to keep the plan aligned with evolving needs.
Understanding certain terms will help you navigate the ILIT process with greater confidence. This glossary covers common phrases and procedures that arise during trust formation and administration, including how gifts, ownership transfers, and beneficiary rights are handled. Familiarity with these terms helps clients make informed decisions about trustee selection, premium funding methods, and coordination with other estate planning documents. Clear definitions reduce misunderstandings and assist families in communicating their intentions with trustees and other advisors.
An irrevocable trust is a legal arrangement that cannot be changed or revoked by the grantor once it takes effect in most cases. In the context of an ILIT, irrevocability means the life insurance policy and associated ownership rights are removed from the grantor’s direct control, which is an important factor for estate tax treatment. The trust document will define the trustee’s powers and duties and set out beneficiary distributions. While changes are limited, well-drafted trusts include mechanisms for successor trustees and procedures to handle unforeseen circumstances while preserving the intended tax and probate advantages.
A Crummey withdrawal right is a short-term opportunity given to trust beneficiaries to withdraw contributions to the trust, created to qualify those contributions for the annual gift tax exclusion. Including Crummey language in an ILIT means annual premium gifts can be treated as present interest gifts, reducing gift tax exposure when structured properly. Implementation requires timely notification to beneficiaries and a mechanism for handling or waiving withdrawals. Proper documentation of notices and the handling of any withdrawals is essential to maintain the intended tax treatment and to ensure smooth administration.
Policy ownership transfer refers to the process of changing the owner of an existing life insurance policy from the insured or original owner to the ILIT. This transfer must be executed carefully to avoid unintended tax consequences or inclusion of proceeds in the insured’s estate. Transfers within three years of death may be subject to estate inclusion, so timing is a critical consideration. The transfer process typically involves coordination with the insurance company, execution of a formal assignment, and updates to beneficiary designations to reflect the trust as the new owner and beneficiary.
Gift tax and the annual exclusion relate to how contributions to an ILIT are treated for federal gift tax purposes. The annual exclusion allows donors to give a set amount per recipient each year without using lifetime exclusion amounts. For ILIT funding, structured annual gifts can cover policy premiums while staying within exclusion limits when beneficiaries are given appropriate withdrawal rights. Careful planning and recordkeeping, including Crummey notices and documented premium payments, help ensure that contributions are properly characterized and that the trust remains effective for the donor’s estate planning goals.
Some clients request a narrow approach that focuses only on drafting the ILIT agreement and transferring a policy, while others prefer a comprehensive plan integrating the ILIT with wills, revocable trusts, and powers of attorney. A limited approach can be quicker and less expensive initially but may miss coordination points like beneficiary designations and tax filing obligations. Comprehensive planning addresses these interrelated matters and helps prevent unintended consequences such as probate exposure or inconsistent documents. The best approach depends on the client’s financial situation, family dynamics, and long-term objectives.
A limited ILIT approach can suit individuals who have straightforward family situations, a single policy to transfer, and clear beneficiary designations that require minimal coordination with other planning documents. When the donor’s estate does not present complex tax exposure and there is little likelihood of future disputes, focusing on a clean transfer and basic trust provisions can be effective. This path is also reasonable when time is short and the client needs to remove ownership promptly, provided the client understands the limits of a narrow scope and the potential need for future updates as circumstances change.
A limited ILIT setup may be appropriate when the estate’s size and liabilities make intensive tax planning unnecessary and when beneficiaries are financially capable and aligned in their expectations. In such cases, keeping the plan simple reduces upfront legal costs and administrative complexity. The trust document may include basic distribution instructions and trustee powers sufficient for ordinary circumstances. It remains important that the implementation includes clear premium funding methods and documentation so the trust operates as intended without extensive oversight or additional agreements.
Comprehensive planning is often necessary when an estate includes multiple assets, retirement accounts, business interests, or potential tax exposure that could be affected by the way life insurance proceeds are handled. Aligning an ILIT with a revocable living trust, retirement plan trust, and documents like a pour-over will ensures consistent beneficiary designations and funding strategies. A unified approach helps address liquidity needs at death, coordinate trustee responsibilities, and anticipate tax filing obligations. It reduces the risk of unintended consequences that can arise from isolated planning decisions made without context of the entire estate.
When family situations are more complex, such as blended families, beneficiaries with special needs, or if there is a desire to set specific terms for long-term distributions, comprehensive planning offers the flexibility needed to craft tailored provisions. Integrating trusts such as special needs trusts, pet trusts, or irrevocable life insurance trusts with guardianship nominations and health care directives creates a cohesive plan. Clear instructions and consistent documents minimize family disputes, provide for differing beneficiary needs, and create a framework for trustees to administer assets according to the grantor’s intentions.
A comprehensive approach reduces the likelihood of conflicting beneficiary designations, streamlines administration, and helps ensure policy proceeds address both immediate expenses and long-term family needs. It allows the ILIT to function together with other planning tools like durable powers of attorney, advance health care directives, and pour-over wills. Comprehensive planning anticipates lifecycle events such as remarriage, changes in health, or shifting financial circumstances and can include mechanisms for modification or successor decision-makers. The overall effect is a more resilient plan that supports smooth transitions at the time of a claim.
By considering tax, probate, and practical distribution issues together, the comprehensive route helps reduce administrative burdens for trustees and beneficiaries. Proper coordination can preserve estate value, provide liquidity for obligations like taxes and debts, and avoid delays associated with probate. The inclusion of trusts for retirement assets, special situations, or pet care ensures that proceeds are used in ways that match the grantor’s goals. This alignment provides clarity to family members and supports orderly management and distribution when funds are needed most.
When an ILIT is integrated into a broader estate plan, it helps minimize the assets that must pass through probate, which can delay distributions and create additional costs. Coordination of beneficiary designations, trustee instructions, and contingent arrangements streamlines the process and provides a clear path for how proceeds will be managed. Trustees benefit from concise directives about distributions, timelines, and permitted uses of funds. This structure reduces ambiguity and helps ensure that the policy proceeds serve their intended purpose without unnecessary court intervention or family disagreement.
A comprehensive plan allows the grantor to anticipate varied family circumstances including minor beneficiaries, individuals with limited financial capacity, or heirs who require managed distributions over time. Including supplemental trusts or directed distribution terms gives trustees authority to provide for education, healthcare, or long-term care while controlling lump sum payments. It also permits contingency planning for changes like remarriage or business transitions. By addressing potential scenarios today, the plan reduces the likelihood of costly amendments later and promotes stability for beneficiaries across generations.
Decide in advance how premiums will be funded and document the arrangement clearly. Whether you use annual gifts to the trust, direct payments, or employer arrangements, consistent funding ensures the policy remains in force. If annual gifts are used, provide timely notices to beneficiaries when Crummey withdrawal rights are implemented and retain records of gift transfers and premium payments. Clear documentation prevents misunderstandings among trustees and heirs and helps preserve the intended tax treatment of contributions when kept within annual exclusion limits.
Ensure that beneficiary designations on life insurance and retirement accounts reflect the ILIT when appropriate and that pour-over wills, revocable living trusts, and power of attorney documents are aligned. Discrepancies between standalone account designations and trust terms can undermine the plan. Regularly review and update documents after major life events such as marriage, divorce, births, or changes in residence. Coordination prevents unintended results and helps the ILIT integrate smoothly into your overall estate plan.
Consider an ILIT if you want to manage how life insurance proceeds are distributed, reduce the potential inclusion of proceeds in your taxable estate, or provide liquidity to cover estate expenses. An ILIT can preserve privacy by avoiding probate and offers a framework for directing funds toward specific needs like education or ongoing family support. It can also be tailored to protect proceeds from creditors in some circumstances and to ensure continuity of wealth transfer across generations. Evaluating your objectives with an attorney helps determine whether an ILIT fits your situation.
Other reasons to explore an ILIT include managing distribution timing for beneficiaries who may not be ready for large inheritances, supporting a surviving spouse while protecting assets for children, and integrating business succession plans where policy proceeds provide capital or buy-out funds. The trust structure allows for flexibility in setting conditions and stages for distributions, while trustee oversight provides a mechanism for prudent fund management. A careful planning conversation will address tax, legal, and practical aspects to confirm whether an ILIT is the right component of your estate plan.
People commonly consider an ILIT when they own substantial life insurance policies, have blended family dynamics, expect estate tax exposure, or want to leave directed support for minor children or beneficiaries with limited financial capacity. Business owners may use an ILIT to fund buy-sell arrangements, while others seek to provide for special needs family members through tailored trusts. The approach is also used when clients want to reduce probate involvement for insurance proceeds and create a predictable, documented method for trustees to handle payouts and manage funds on behalf of beneficiaries.
When life insurance coverage is significant relative to the overall estate, placing the policy in an ILIT can reduce the chance that the proceeds will be counted in the insured’s estate for tax purposes. Proper timing and documentation are necessary to achieve the intended treatment, particularly if transfers occur near the time of death. The ILIT allows those proceeds to be used for estate liquidity, taxes, and debts while directing the remainder to beneficiaries under controlled terms. This structure can help preserve wealth that might otherwise be diminished by administrative costs and taxes.
An ILIT can be structured to provide ongoing support for children, grandchildren, or beneficiaries with limited capacity by setting distribution schedules, conditions, or trustee discretion for necessary expenses. This approach avoids outright lump sum payments that could be misused and enables thoughtful oversight by the trustee. Including clear guidelines for education, housing, and healthcare expenses ensures funds are used in ways that reflect the grantor’s priorities and offers beneficiaries a stable financial resource during formative years or periods of need.
Business owners often use life insurance held in a trust to fund buy-sell agreements or provide capital for succession plans in the event of an owner’s death. Holding such a policy in an ILIT can help separate the policy from the owner’s estate while providing a dedicated funding source for an agreed transition. The trust’s terms can direct payment to co-owners or to an entity under specified conditions, ensuring the business can continue operations or that ownership changes are executed smoothly without burdening the estate with liquidity shortfalls.
The Law Offices of Robert P. Bergman provide ILIT drafting, policy transfer assistance, trustee guidance, and coordination with other estate planning documents for clients in Emeryville and throughout Alameda County. Our firm helps clients evaluate the benefits of an ILIT, draft trust provisions that match their objectives, and manage practical steps such as funding, notice procedures, and trustee instructions. We prioritize clear communication with families and fiduciaries to make the trust administration as straightforward as possible during an often challenging time.
Clients work with our office for practical, client-focused estate planning that aims to produce durable, well-structured documents and clear implementation steps. We assist with a broad array of estate planning instruments, ensuring all pieces work together, including revocable living trusts, pour-over wills, financial powers of attorney, and advance health care directives. Our approach emphasizes creating customized plans that reflect each client’s goals for family financial security, privacy, and orderly transfer of assets without unnecessary complexity.
When forming an ILIT, attention to timing, ownership transfers, and funding mechanics is essential. We work to coordinate transfers with insurance carriers, prepare documentation for Crummey notices when applicable, and advise on trustee selection and duties. The firm also assists with related documents such as certification of trust and general assignment of assets to trust to ensure consistency. This comprehensive assistance helps clients avoid common pitfalls and supports the long-term administration of the trust.
Our attorneys also help with post-formation needs such as trust modification petitions, Heggstad petitions, or other filings to clarify trustee actions when disputes or uncertainties arise. We support trustees in fulfilling fiduciary duties, maintaining trust records, and carrying out distributions in accordance with trust terms. Clients receive practical guidance tailored to California law and the specific needs of Alameda County residents, with an emphasis on timely responses and straightforward explanations of options.
The process begins with an initial consultation to identify goals, review existing policies and documents, and assess whether an ILIT is appropriate. Following that, we draft the trust document, coordinate transfers or new policy issuance with insurers, and prepare any related powers, wills, or assignments. After formation, we assist with funding mechanics, beneficiary notices, and recordkeeping. The firm remains available for trustee support, amendments permitted by the trust, and any court petitions that may be necessary to resolve disputes or clarify authority.
During the initial review we examine your existing life insurance policies, beneficiary designations, estate documents, and financial goals. We discuss options for funding premiums, trustee selection, and distribution terms tailored to your family’s needs. This stage includes an explanation of timing considerations such as the three-year rule for transfers and the impact on tax treatment. The goal is to design a trust structure that aligns with your objectives and provides practical instructions for trustees and beneficiaries.
We ask clients to gather policy statements, current estate planning documents, and financial information to assess how an ILIT would fit into the overall plan. In these discussions we clarify who should serve as trustee, what distribution conditions are important, and whether additional vehicles such as special needs trusts or retirement plan trusts are needed. Establishing clear goals early in the process helps prevent conflicts and ensures the trust’s provisions reflect the client’s priorities for beneficiaries and administrative requirements.
After goals are set, we draft the ILIT document to incorporate funding methods, trustee powers, successor trustee arrangements, and distribution terms. Coordination with the insurance company includes ownership change forms or establishing a new policy in the trust’s name. We review policy illustrations and premium schedules to ensure sustainability of the funding plan. Clear drafting reduces ambiguity and ensures the trustee has the authority needed to maintain the policy and handle claims efficiently when the time comes.
This phase focuses on filling the trust with the necessary resources to cover premiums and documenting the steps taken to preserve tax treatment. It may involve annual gift transfers, issuance of Crummey notices, or formal assignment of an existing policy. We prepare or review all forms required by insurers and assist in documenting gifts, notices, and payments so the trust operates as intended. Proper implementation reduces the risk of unintended estate inclusion and helps trustees manage ongoing obligations.
Regular documentation of contributions and premium payments is important to show that the trust has been funded in accordance with the plan. We advise clients on the mechanics of making annual gifts to the trust and the content of beneficiary notices. Keeping detailed records of transfers and retained copies of notices helps support the trust’s tax treatment and provides clarity for trustees and beneficiaries who will rely on those records during administration and at the time of claim.
We help orient trustees to their responsibilities including making premium payments, keeping financial records, and communicating with beneficiaries and the insurance carrier. This orientation includes practical checklists for ongoing administration and suggested procedures for handling inquiries and distributions. Preparing trustees in advance reduces delays and errors and ensures a smooth process from the time premiums are paid through the event of the insured’s death and beyond.
After the trust is in place, periodic review is recommended to confirm the trust and associated documents remain aligned with life changes and financial shifts. We provide support for trustee decisions, amendments allowed by the trust, and filings such as trust modification petitions or Heggstad petitions if needed to address title issues. Continued oversight ensures the ILIT remains effective, premium payments continue as planned, and the trust can meet its intended purpose when benefits become payable.
Life events like births, deaths, marriages, divorces, or changes in financial circumstances can affect an ILIT and the broader estate plan. We recommend periodic reviews to confirm beneficiary designations, adjust funding strategies, and ensure any ancillary trusts remain suitable. Proactive reviews help avoid last-minute problems and give trustees clear instructions in light of updated goals. Maintaining an up-to-date plan increases the likelihood that the trust accomplishes its intended purposes.
When a death occurs, trustees must file claims, manage proceeds, and carry out the trust’s distribution instructions. We assist trustees with claim filings, interpreting trust provisions, and making distribution decisions consistent with the document’s terms. If disputes or title issues arise, the firm can advise on petitions or other legal steps to resolve matters efficiently. Providing practical help during this time reduces administrative burdens on families and supports orderly management of funds for beneficiaries.
An Irrevocable Life Insurance Trust is a trust designed to own a life insurance policy so that the policy proceeds are payable to the trust rather than directly to the insured or named beneficiaries. The trust’s terms govern how proceeds are to be used and distributed, and when properly structured the policy proceeds may be excluded from the insured’s probate estate. This can provide liquidity for estate obligations and allow more controlled distributions to beneficiaries according to the grantor’s wishes. The benefits include potential estate tax planning, avoidance of probate for the insurance proceeds, and the ability to set distribution conditions that match family needs. The trust requires careful drafting and funding coordination, and it involves selecting a trustee who will manage premium payments, communication with the insurer, and distributions. Discussing your financial picture and family goals during an initial planning meeting will clarify whether an ILIT is an appropriate tool.
Funding an ILIT most commonly involves annual gifts to the trust that the trustee uses to pay policy premiums. When beneficiaries are given short-term withdrawal rights, known as Crummey rights, these gifts can qualify for the annual gift tax exclusion by being treated as present interest gifts. Implementing Crummey provisions requires providing notice to beneficiaries and keeping records to document compliance with gifting rules. Other funding approaches include transferring an existing policy to the trust or having the trust purchase a new policy directly. Transfers should be timed carefully because transfers within a specific period prior to death may have tax implications. Proper documentation of gifts, notices, and premium payments is essential to maintain the intended tax treatment and ensure the trust operates smoothly.
Yes, it is possible to transfer an existing life insurance policy into an ILIT, but the transfer must be handled carefully. The insurer will typically require an assignment form to change ownership to the trust and beneficiary designations must be updated to reflect the trust as owner or beneficiary. Proper timing and documentation are important to avoid unintended tax consequences or estate inclusion. One key consideration is the timing of the transfer relative to the insured’s death, because transfers within a certain timeframe before death may result in inclusion of the policy proceeds in the insured’s estate. Coordination with counsel is important to confirm the best approach for an existing policy and to ensure that transfer paperwork and premium funding are completed correctly.
Transfers of ownership or incidents of ownership in a life insurance policy that occur within the federal look-back period before death may be included in the decedent’s estate for tax purposes. This means that if a policy is transferred into an ILIT too close to the time of death, the intended estate tax benefits may not be realized and the proceeds could be considered part of the estate. Timing and documentation are therefore critical to achieving the desired treatment. If a transfer falls into this period, there are still ways to plan for liquidity and beneficiary support, but the expected tax exclusion of the policy proceeds may not apply. Discussing timing early and considering replacement policies or alternative arrangements can help manage risks related to the look-back rules and other tax implications.
Choosing a trustee involves balancing reliability, administrative ability, and impartiality. A trustee should be someone who can manage financial transactions, keep clear records, and communicate effectively with beneficiaries and the insurance company. Options include a trusted family member, a professional fiduciary, or a corporate trustee, depending on the complexity of the trust and the level of ongoing administration anticipated. It is important to name successor trustees and provide clear instructions about trustee powers, including authority to pay premiums, replace policies, and make distributions. Ensuring the trustee understands notice procedures and recordkeeping expectations will help the trust function smoothly and preserve the grantor’s intentions for how proceeds are to be used.
An ILIT should be coordinated with a revocable living trust and pour-over will to ensure all documents reflect consistent beneficiary designations and distribution intentions. The pour-over will can direct assets that were not transferred during life into a revocable trust at death, while the ILIT holds and administers the life insurance proceeds separately according to its terms. Alignment among these documents prevents contradictions that can complicate administration and increase the risk of unintended probate exposure. Coordination also involves reviewing retirement account beneficiaries and other payable-on-death designations to ensure they do not conflict with the ILIT’s purposes. Regular reviews and updates after major life events help maintain consistency across all estate planning instruments and reduce the likelihood of disputes or administrative delays for trustees and heirs.
An ILIT may offer a level of protection for proceeds from certain creditors of the deceased, depending on the trust language and applicable state law. By removing ownership from the insured, proceeds controlled by the trust are less likely to be subject to claims against the insured’s estate, although creditor protection for beneficiaries depends on how distributions are made and whether distributions remain in the beneficiary’s control. Trust provisions can limit direct transfers to beneficiaries and instead allow trustee-managed distributions for specific purposes. If creditor protection is a priority, trust provisions can be tailored to direct distributions and include spendthrift-like terms, where permitted by law, to restrict beneficiary access to principal. Understanding state-specific rules and carefully drafting the trust provisions helps preserve intended protections while still allowing necessary access to funds for living expenses or other critical needs.
An ILIT can be used for business succession planning by providing a dedicated source of funds to buy out an owner’s interest under a buy-sell agreement or to provide continuity funding at the time of an owner’s death. Holding the policy in a trust separates the proceeds from the owner’s personal estate and can help ensure funds are available to carry out the succession plan promptly. The ILIT’s terms can specify payment recipients and conditions tied to the business transition. Coordination with the business’s operating agreements and buy-sell terms is important to avoid conflicts and to ensure that the trust’s distributions align with contractual obligations. Clear drafting and communication among business partners, trustees, and advisors reduce the risk of disputes and support a smoother ownership transition when funds become necessary.
Important records for an ILIT include copies of the trust document, policy contracts, assignment forms, proof of premium payments, and documentation of any beneficiary notices or Crummey withdrawal opportunities. Maintaining a well-organized file helps trustees track funding history and provides evidence of compliance with tax and trust provisions. Clear records also assist in timely and accurate claim filings with insurers and provide transparency for beneficiaries. Additionally, keeping copies of communications with the insurance company, updated policy illustrations, and signed forms showing ownership changes is helpful. Trustees should also retain minutes or written confirmations of significant decisions such as policy loans, replacements, or distributions. These records support both administration and any future reviews required by tax or probate authorities.
Reviewing your ILIT and broader estate planning documents periodically is important to ensure they remain aligned with life changes and evolving goals. Major life events such as marriage, divorce, births, deaths, or significant changes in assets should prompt a review of the trust terms, beneficiary designations, and funding strategies. Regular reviews every few years help detect inconsistencies or issues before they become problematic. During reviews, consider whether premium funding remains sustainable, whether trustee appointments are still appropriate, and whether additional trusts such as special needs or retirement plan trusts are necessary. Updating documents as circumstances change reduces the risk of unintended outcomes and supports a smooth administration process for trustees and heirs when the time comes.
Criminal Defense
Homicide Defense
Manslaughter
Assault and Battery
Assault with a Deadly Weapon
Battery Causing Great Bodily Injury
Domestic Violence
Domestic Violence Protection Orders
Domestic Violence Restraining Order
Arson Defense
Weapons Charges
Illegal Firearm Possessions
Civil Harassment
Civil Harassment Restraining Orders
School Violence Restraining Orders
Violent Crimes Defense
Estate Planning Practice Areas