An irrevocable life insurance trust (ILIT) is a planning tool many people use to remove a life insurance policy’s proceeds from their taxable estate, provide liquidity for heirs, and create structured distributions for beneficiaries. At the Law Offices of Robert P. Bergman in Pinole, California, we help families evaluate whether an ILIT fits their estate plan and coordinate the legal steps needed to draft and fund the trust. This introduction explains the basics of ILITs, what funding involves, and how an ILIT may interact with other estate documents like wills, powers of attorney, and health care directives.
Choosing to establish an ILIT requires careful consideration of family objectives, insurance contract terms, and tax consequences. Our team will review existing policies, help determine whether a trust or direct beneficiary designation best meets your goals, and outline trustee responsibilities and beneficiary provisions. We aim to provide practical, clear guidance so you understand timelines, potential gift tax implications, and the ongoing administration required to keep the trust effective. This page offers a practical overview, comparisons with other planning choices, and steps to work with our firm in Pinole.
An ILIT can be a valuable component of a thoughtful estate plan by keeping life insurance proceeds out of the taxable estate, preserving more of the estate’s value for heirs, and providing specific directions for distribution. The trust structure can protect proceeds from creditor claims in some situations and allow for staged or managed distributions for beneficiaries who may be minors or have special needs. Properly drafted, an ILIT also permits a trustee to handle premium payments and disbursements according to the grantor’s wishes, which helps ensure that the policy serves the intended purpose after the grantor’s passing.
Law Offices of Robert P. Bergman serves clients in Pinole and throughout Contra Costa County with a focus on practical estate planning solutions, including trusts, wills, powers of attorney, and healthcare directives. Our approach emphasizes listening to family goals, reviewing current assets and insurance arrangements, and creating clear documents that align with those goals. We work with clients to coordinate trust funding steps and to document trustee powers and beneficiary instructions so the plan functions as intended when it is needed most. You can reach our office at 408-528-2827 to schedule a consultation.
An ILIT is a trust that owns one or more life insurance policies or is designated as the beneficiary of a policy owned by the grantor. Once established and funded, the ILIT is generally irrevocable, meaning the grantor gives up control over the trust assets and cannot unilaterally change the trust terms. This transfer of ownership is what removes the life insurance proceeds from the grantor’s taxable estate for estate tax purposes, provided the trust is properly structured and funded well before the grantor’s death. Setting up an ILIT requires attention to federal gift tax rules and to the timing of policy transfers.
Funding an ILIT commonly involves transferring an existing policy to the trust or arranging for the trust to purchase a new policy and then providing gifts to the trust to pay premiums. When transferring an existing policy, a waiting period may be required to avoid inclusion of the death benefit in the grantor’s estate. The trust must also be drafted to give the trustee adequate powers to manage the policy and to make distributions that match the grantor’s intentions. Sound coordination among legal documents, insurance carriers, and trustees is essential to accomplish the desired tax and planning results.
An irrevocable life insurance trust is a legal entity created under state law to own life insurance policies or to receive policy proceeds. The grantor transfers ownership of a life insurance policy to the trust or causes the trust to buy the policy. Because the policy is owned by the trust rather than the grantor at death, the proceeds generally are excluded from the grantor’s estate for federal estate tax purposes, subject to timing and transfer rules. The trustee administers the trust according to the trust document, holding, collecting, and distributing proceeds to named beneficiaries after the insured’s passing.
Key elements of an ILIT include the grantor who creates and funds the trust, the trustee who manages policy ownership and premium payments, and the beneficiaries who receive trust distributions. Common processes include drafting the trust document with clear distribution terms, transferring ownership of an existing life insurance policy or having the trust purchase a new policy, and establishing a funding plan to cover premiums. Additional steps often involve preparing ancillary estate documents such as pour-over wills, powers of attorney, and healthcare directives to ensure overall estate cohesiveness and to address potential contingencies.
Understanding the vocabulary used with ILITs helps clients make informed decisions. Common terms include grantor, trustee, beneficiary, funding, and assignment. A clear grasp of gift tax rules, the three-year inclusion rule, trustee powers, and Crummey withdrawal rights helps avoid unintended tax or administrative issues. This section offers plain-language definitions of these concepts to explain how they affect funding timelines, estate inclusion, and beneficiary distributions, and to clarify how each term fits into the practical steps required to create and maintain an effective ILIT arrangement.
The grantor is the person who creates the ILIT and transfers policy ownership or gifts to the trust. Once the trust is established and the grantor transfers an asset to it, the trust becomes irrevocable under typical ILIT structures. The role of the grantor includes deciding who the beneficiaries will be, naming the trustee, and specifying how and when trust assets should be distributed. Although the grantor gives up ownership and direct control over the trust assets, careful drafting allows the grantor to express clear wishes about distributions and trustee powers while complying with tax and transfer rules.
A trustee manages the trust’s assets, makes premium payments, and follows the trust’s instructions for distributions to beneficiaries. The trustee must act in accordance with the trust document and applicable law, maintaining records, communicating with beneficiaries, and handling claims against the trust. The selection of a trustee is important because that person or institution will be responsible for the trust’s administration after the grantor’s death. Trustees coordinate closely with insurance carriers to ensure policies remain in force and that any proceeds are distributed according to the trust terms.
Beneficiaries are the individuals or entities named to receive distributions from the ILIT after the insured’s death. The trust document can set immediate distributions, staged distributions, or discretionary distributions for beneficiaries with particular needs. Naming contingent beneficiaries and specifying conditions for distributions can help manage family circumstances and protect proceeds from mismanagement or premature spending. The trust can include provisions for how funds should be used, such as for education, healthcare, or support, and can provide guidance for successor beneficiaries if initial beneficiaries predecease the grantor.
Crummey rights refer to limited withdrawal rights given to trust beneficiaries to qualify contributions to the trust as present interest gifts eligible for the annual gift tax exclusion. These rights are typically short-lived and are designed to allow the grantor to contribute premium amounts to the trust without triggering gift tax. Understanding the interaction between Crummey notices, annual exclusion amounts, and possible gift tax reporting is important when funding an ILIT. Proper administration of notice procedures and recordkeeping ensures the intended tax treatment for gifts made to support premium payments.
A limited approach to ILITs may involve a straightforward trust document and a simple funding method for a single policy, suitable for households with uncomplicated financial situations. A comprehensive approach, by contrast, integrates the ILIT with broader estate planning tools, tax planning strategies, and coordination across family-owned businesses or retirement accounts. Comparing these approaches involves weighing costs against potential long-term savings and protections. For families with complex asset mixes, dependent beneficiaries, or tax planning needs, a comprehensive plan can provide additional safeguards and clarity over time.
A limited approach can be appropriate when assets are straightforward and the primary goal is to remove a single life insurance policy from the taxable estate without broader tax or succession planning. Households with modest assets, simple beneficiary structures, and clear premium funding plans can often achieve their goals with a more streamlined trust and minimal additional documents. In these cases, the legal work focuses on drafting effective trust language, completing the ownership transfer or assignment, and documenting funding arrangements to ensure the policy remains in force and the trust achieves the desired estate treatment.
When family objectives are straightforward — for instance, providing a single lump sum to a surviving spouse or adult children with no special distribution conditions — a limited ILIT may provide a cost-effective solution. A concise trust can name beneficiaries and specify the timing of distributions without complex provisions for trusts within trusts, creditor protection clauses, or detailed trustee powers. Even with a limited approach, care must be taken to document funding and comply with gift tax rules, so the legal service typically includes guidance on premium payments and necessary notices to beneficiaries.
A comprehensive ILIT arrangement is often needed when estate tax exposure, wealth preservation, or intergenerational planning are primary concerns. Integrating the trust with lifetime gifting strategies, retirement accounts, and possible business succession planning can help preserve estate value and manage potential tax liabilities. This level of planning typically involves careful coordination of beneficiary designations, funding sequences, and trust language that anticipates future changes and provides the trustee with clear authority to respond to financial or tax issues as they arise.
Families with minor children, beneficiaries with special needs, blended family arrangements, or significant business or retirement assets frequently benefit from a comprehensive ILIT strategy. In these situations, the trust can be drafted with tailored distribution provisions, protective language against creditors, and coordinated directives to preserve ineligible benefits where appropriate. The comprehensive approach includes provisions to address succession, trustee powers, and contingencies so that the plan remains functional and aligned with the grantor’s goals across changing circumstances.
A comprehensive approach can provide enhanced certainty and continuity by integrating the ILIT with other estate planning instruments, documenting funding mechanisms, and specifying trustee authorities. This approach helps reduce the risk of accidental estate inclusion of policy proceeds, coordinates beneficiary designations, and offers structured protection for vulnerable beneficiaries. By addressing administrative and tax considerations in the trust documents and related estate instruments, a comprehensive plan seeks to minimize disputes and confusion, making administration smoother for trustees and providing clearer guidance for beneficiaries.
Long-term benefits of a comprehensive plan include better preparedness for tax law changes, the ability to adapt distributions to family circumstances, and stronger documentation to support the intended treatment of insurance proceeds. A comprehensive ILIT plan also considers successor trustees, funding contingencies, and reporting needs, which can limit the administrative burden on surviving family members. Thoughtful coordination with wills, powers of attorney, and healthcare directives ensures that the ILIT functions as part of a cohesive estate plan rather than as an isolated instrument.
One primary benefit of a comprehensive ILIT approach is the potential to preserve estate value by removing life insurance proceeds from estate inclusion, subject to timing and transfer rules. This preservation can increase the net amount available for heirs and reduce the estate’s overall tax burden. A comprehensive plan looks beyond a single policy to consider how insurance proceeds interact with other assets, available exemptions, and lifetime gifting strategies so that the grantor’s broader financial goals are addressed and the trust’s drafting supports the desired tax treatment.
Comprehensive ILIT drafting emphasizes clarity for trustees and beneficiaries, defining how proceeds should be used, when distributions occur, and how successor trustees are appointed. These provisions reduce the likelihood of disputes and provide practical guidance during administration. The trust can contain protective features such as spendthrift provisions or dedicated subtrusts for certain beneficiaries, tailored to the family’s needs. Clear instructions and administrative powers make the trustee’s role more manageable and help ensure the grantor’s intentions are respected after death.
Selecting the right person or institution to serve as trustee is one of the most important decisions when creating an ILIT. The trustee will be responsible for paying premiums, communicating with beneficiaries, keeping records, and distributing proceeds according to the trust terms. Consider someone who is organized, trustworthy, and comfortable managing financial matters, or consider a professional fiduciary if family dynamics suggest outside administration would be prudent. Clear trustee powers and successor provisions should be included in the trust document to ensure continuity and consistent administration over time.
An ILIT is effective only if it is properly funded and administered. Maintain careful records of premium gifts, Crummey notices, policy assignments, and correspondence with insurance carriers. If premiums are paid by third parties or via loans, document the arrangements and consider how they affect the trust’s tax treatment. Periodic reviews of the policy performance, premium needs, and trust language help ensure that the ILIT continues to meet objectives. Updating the trust when circumstances change can prevent unintended consequences during administration.
Consider an ILIT if you want to remove life insurance proceeds from your estate for tax planning, provide liquidity to pay estate taxes and debts, or create structured distributions for beneficiaries. An ILIT may be appropriate for individuals with substantial policy death benefits, owners of family businesses who want to preserve business continuity, or families seeking protections for beneficiaries who are young or face creditor risks. The decision should follow a careful review of family goals, policy terms, and funding mechanisms to ensure the trust operates as intended when it is needed most.
Families with blended situations, beneficiaries with special needs, or those who anticipate future changes in asset composition often find that an ILIT supports broader planning goals. The trust can remove insurance proceeds from probate, provide clear administration instructions, and coordinate with other planning documents such as pour-over wills and powers of attorney. Before establishing an ILIT, consider timing issues for transfers, how premium gifts will be made, and whether additional trust features are needed to protect beneficiaries and maintain alignment with long-term objectives.
Typical circumstances that lead clients to establish an ILIT include owning a large life insurance policy, wanting to limit estate inclusion for tax purposes, needing to create liquidity for estate settlement costs, or seeking structured distributions for beneficiaries. Other reasons include coordinating life insurance with business succession, protecting beneficiaries from creditors, and ensuring funds are available for education or healthcare needs. When any of these concerns exist, an ILIT can be crafted to address those objectives while aligning with the overall estate plan and family priorities.
When an estate has substantial nonliquid assets such as real estate or business interests, an ILIT can provide liquidity to pay estate taxes and settle debts without forcing the sale of important assets. By placing a life insurance policy in a trust, proceeds can be directed to cover settlement costs and to preserve the core estate holdings for heirs. This planning helps families avoid distress sales and provides the executor and trustee with funds to carry out administrative duties without disruption to the estate’s core assets or business operations.
An ILIT is often used to provide structured support to minor children or beneficiaries who may be vulnerable to financial exploitation or lack the maturity to manage a large sum. The trust’s distribution terms can delay outright distribution, provide funds for education or healthcare, and appoint a trustee to manage assets responsibly. These built-in protections help ensure that funds are used as intended and that beneficiaries receive ongoing support without exposing proceeds to poor financial choices or external claims during sensitive transitional periods after a grantor’s passing.
When life insurance proceeds are significant relative to an estate’s other assets, ownership by an ILIT helps keep those proceeds out of the estate for tax purposes, subject to compliance with transfer timing rules. Establishing the trust with clear funding mechanisms and trustee powers allows the policy to be managed and provides beneficiaries with instructions on how and when proceeds should be used. This arrangement is particularly useful for grantors who want insurance proceeds to provide a specific legacy or to support long-term family objectives without increasing estate tax exposure.
We are here to help Pinole families navigate the details of setting up and funding an ILIT. The team at Law Offices of Robert P. Bergman meets with clients to review existing insurance policies, discuss funding strategies, and draft trust language that reflects client priorities. We guide trustees through their responsibilities and assist with necessary notices and paperwork. For a practical consultation about whether an ILIT fits your plan, call our office at 408-528-2827 and we will explain available options and next steps in clear, direct terms.
Our firm provides estate planning services tailored to the needs of Pinole and Contra Costa County residents, including creating wills, revocable living trusts, and irrevocable life insurance trusts. We focus on creating clear, well-documented plans that reflect each client’s priorities and family circumstances. Clients appreciate practical guidance on how to fund trusts, manage premium payments, and coordinate beneficiary designations to align with the trust’s goals. We aim to make the legal process understandable and manageable throughout planning and administration.
When working with clients on ILIT matters, our practice emphasizes careful review of policy terms, coordination with insurance carriers, and attention to timing rules that affect estate inclusion. We help draft Crummey provisions, assist with notice procedures for beneficiaries, and document premium contributions to support tax treatment. The trust documents we prepare clarify trustee powers, distribution standards, and successor appointment processes to reduce uncertainty and help ensure the trust functions as intended when called upon to provide benefits to beneficiaries.
Clients also receive assistance integrating the ILIT with related estate planning documents such as pour-over wills, powers of attorney, HIPAA authorizations, and guardianship nominations when applicable. We recognize that every family’s circumstances are different, and we tailor documents to reflect those differences while maintaining clarity for trustees and beneficiaries. For an initial discussion about how an ILIT might fit into your estate plan or to review existing policies and documents, call Law Offices of Robert P. Bergman at 408-528-2827 to arrange a meeting.
Our ILIT process begins with a detailed intake to understand your family, assets, and goals; proceeds through drafting and funding steps; and includes follow-up to confirm that premium funding and administrative notices are in place. We coordinate with insurance carriers, trustees, and financial advisors as needed to implement the plan. At each stage we explain what documents are required, how funding will be documented, and what administrative tasks trustees will need to perform, helping to prevent surprises and ensuring a smooth transition when the trust must be administered.
The first step is a focused consultation to review existing life insurance policies, beneficiary designations, estate documents, and family circumstances. During this meeting we identify objectives for the ILIT, potential timing or tax concerns, and the preferred trustee and beneficiaries. We also discuss how premiums will be funded and whether a new policy or a transfer of an existing policy is most appropriate. The goal of step one is to gather the information needed to draft a trust that aligns with your planning priorities and complies with relevant rules.
We examine policy terms, premium schedules, cash values, and any loan provisions to determine how a transfer or trust purchase will affect the policy and the timing of ownership changes. This review helps identify whether a waiting period will apply before the death benefit is excluded from the grantor’s estate and whether policy riders or loans might complicate funding. Clear documentation of these contract elements reduces the risk of unintended estate inclusion or administrative difficulties after the transfer is completed.
We work with clients to clarify distribution goals, identify primary and contingent beneficiaries, and discuss trustee qualifications and successor appointments. Establishing precise instructions for distributions and trustee discretion helps avoid ambiguity and supports smooth administration. We also consider whether additional trust features, such as spendthrift provisions or subtrusts, are appropriate for protecting beneficiaries or coordinating with other benefits. This planning helps ensure that the trust document accurately reflects the grantor’s intentions.
After the initial review, we draft the ILIT document tailored to the client’s goals and prepare the paperwork required to transfer or issue a policy in the name of the trust. We coordinate with insurance carriers, prepare assignment forms when needed, and draft Crummey notices and other administrative documents to document funding. Our goal is to create clear, usable trust language and to document the funding steps so that premium gifts are properly recorded and the trust’s intended tax treatment and administrative procedures are supported.
We prepare a draft trust for client review, addressing distribution instructions, trustee powers, successor trustee selection, and administrative mechanics. Clients review the draft and suggest revisions to align provisions with their wishes. Once the trust language is finalized and signed, we provide guidance on executing assignments and completing any carrier forms required for ownership changes. Thorough review reduces the risk of ambiguity and helps ensure the trust operates as designed during administration.
We guide clients through the process of transferring an existing policy or arranging for the trust to be the policy owner, including coordinating with the insurance company, completing assignment forms, and documenting premium gifts to the trust. When using Crummey withdrawal rights to qualify gifts for the annual exemption, we prepare notice templates and recommend recordkeeping practices. Proper documentation at this stage supports the intended estate and gift tax treatment and helps trustees manage premium payments effectively.
The final phase includes executing trust documents, confirming that the insurance carrier has recorded the trust as owner and beneficiary if applicable, and documenting the initial funding steps. We provide guidance on delivering Crummey notices, recording gifts, and maintaining insurance-related paperwork. After execution, we recommend periodic reviews to ensure premium funding remains sustainable, policy performance is as expected, and the trust language continues to suit the family’s circumstances and goals over time.
Execution involves signing the trust document and completing any required assignments or carrier forms to transfer policy ownership to the trust. We confirm that the insurance company has updated its records and that beneficiary designations align with the trust document. If the trust will be the owner of a new policy, we assist with the application and placement process so the trust becomes the owner upon issue. Proper execution at this stage secures the intended ownership structure.
Following execution, periodic reviews help ensure the ILIT remains aligned with family goals and that premium funding continues as planned. If a claim arises, the trustee will need to coordinate with carriers and beneficiaries to submit claims and administer distributions. We remain available to assist trustees with claim processes, distribution questions, and potential trust administration matters. Ongoing review protects the trust’s effectiveness and helps address changes in family circumstances or policy performance over time.
An irrevocable life insurance trust is a trust designed to own life insurance policies or to receive policy proceeds so those proceeds are generally not included in the grantor’s taxable estate. The grantor creates the trust, names a trustee and beneficiaries, and transfers a policy to the trust or has the trust purchase a new policy. Because ownership is transferred out of the grantor’s estate, the death benefit can pass to beneficiaries free of probate and, when properly implemented, can be excluded from estate taxation. The trustee administers the trust according to the trust document and handles policy premium payments, interactions with the insurance company, and distributions after the insured’s death. Proper funding and timing are important: transfers made too close to the date of death can be included in the estate under the applicable transfer-inclusion rules. Careful coordination with other estate documents and attention to gift tax rules ensure the ILIT performs as intended.
Funding an ILIT typically involves gifting money to the trust so the trustee can pay insurance premiums, or transferring ownership of an existing policy to the trust. Gifts used to pay premiums may qualify for the annual gift tax exclusion when beneficiaries are given temporary withdrawal rights under a Crummey provision. Each gift should be properly documented, and Crummey notices should be delivered to beneficiaries to support exclusion from gift taxation. If funding is not handled correctly, gifts could trigger gift tax reporting or the death benefit could be included in the grantor’s estate. Transfers of existing policies can also trigger inclusion if they occur within a specified period before death. Proper planning includes coordinating funding timing, maintaining documentation, and complying with notice and reporting procedures to achieve the desired tax outcome.
Yes, transferring an existing life insurance policy into an ILIT is common, but there are tax timing considerations to keep in mind. A transfer during the grantor’s lifetime generally shifts policy ownership to the trust, which helps exclude the proceeds from the grantor’s estate. However, federal tax rules include a three-year lookback period in some circumstances, so transfers made shortly before death may not achieve the desired estate exclusion. Before transferring a policy, it is important to review the contract for loans, cash value, and assignment requirements, and to coordinate with the insurance carrier to complete ownership change forms. Documentation of the transfer and the funding plan for ongoing premiums helps support the intended tax and administrative treatment after the transfer is completed.
Choosing a trustee is an important decision because that person or institution will manage premiums, maintain records, communicate with beneficiaries, and handle distributions according to the trust terms. Consider someone with sound judgment, organizational ability, and a willingness to serve. In some cases, a family member is an appropriate choice; in others, a trusted professional or corporate trustee provides continuity and neutral administration. Trustee selection should also contemplate successor trustees and provide clear guidance on trustee powers and compensation if any. Defining trustee responsibilities in the trust document, including authority to handle claims, make investments, and engage advisors, helps ensure practical and consistent administration and reduces potential for disputes among beneficiaries.
Crummey notices are communications sent to trust beneficiaries informing them of a temporary right to withdraw gifts made to the trust. These withdrawal rights, typically for a limited window, support treating contributions as present interest gifts eligible for the annual gift tax exclusion. Without Crummey rights and proper notice, gifts to the trust could be treated as future interest gifts and may not qualify for the annual exclusion. Proper administration of Crummey provisions involves timely notices, documentation of whether beneficiaries exercised withdrawal rights, and recordkeeping for gift tax reporting. The trust should include clear Crummey language and the grantor should follow the notice process to maintain the intended tax treatment for premium funding gifts.
An ILIT typically operates alongside other estate planning documents such as a will or a revocable living trust. The ILIT specifically deals with life insurance assets and their distribution, while a will or revocable trust addresses other estate assets and overall distribution plans. Ensuring that beneficiary designations and ownership records are consistent across all documents prevents unintended outcomes where proceeds bypass the trust or are distributed contrary to the grantor’s intentions. Coordination also includes pour-over wills, which direct assets to a revocable trust at death, and powers of attorney that name agents to manage affairs during incapacity. Integrating the ILIT into the broader plan ensures clarity about how insurance proceeds should be used and protects the coherence of the overall estate plan.
An ILIT can be drafted to provide protections for beneficiaries with special needs or exposure to creditors by establishing trusts with specific distribution conditions. For beneficiaries who rely on public benefits, the trust can be crafted to provide supplemental support without disrupting eligibility, though special needs planning often requires additional trust drafting to comply with benefits rules. Spendthrift provisions and designated subtrusts can also limit creditor access to trust distributions in many situations. When planning for such protections, it is important to coordinate with advisors familiar with benefit programs and creditor issues. Careful drafting ensures the trust’s distribution terms achieve the intended balance between providing support and protecting beneficiary interests and public benefits where appropriate.
Premiums for an ILIT are commonly funded by gifts from the grantor to the trust, which then authorizes the trustee to use those funds to pay the policy premiums. To qualify for the annual gift tax exclusion, many plans use Crummey withdrawal rights so each premium gift is treated as a present interest gift. Documenting gifts and delivering notices to beneficiaries is an important administrative step in this process. Other funding arrangements can include contributions from other family members or structured gifting over time to match premium schedules. Whatever method is used, clear documentation and recordkeeping help ensure proper tax treatment and prevent lapses in coverage due to funding gaps, and the trustee should keep careful records of all premium payments and gift receipts.
An ILIT is generally irrevocable, which means the grantor gives up the ability to change trust terms unilaterally after execution. Under most circumstances, a grantor cannot simply modify or revoke the ILIT. However, certain limited remedies or modifications may be possible through agreement of beneficiaries, decanting statutes, or court-approved changes in some states. These options can be complex and are fact-specific, so careful consideration is required before attempting any alterations. Given the limited flexibility after signing, it is important to plan carefully before establishing an ILIT. Discussing potential future changes and including provisions for trustee discretion, successor trustees, and contingencies can provide some adaptability while preserving the trust’s intended tax and estate planning benefits.
The timeline to establish and fund an ILIT can vary depending on whether an existing policy is transferred or a new policy is purchased, the responsiveness of an insurance carrier, and the complexity of the trust drafting. Drafting and signing the trust documents can often be completed in a matter of weeks, while transferring ownership and completing carrier paperwork may require additional time. If a new policy is purchased, underwriting and issuance will add to the timeline. Funding steps, including delivering Crummey notices and documenting gifts for premium payments, occur after the trust is signed and may be timed to meet annual exclusion windows. Because of transfer timing rules that affect estate inclusion, starting the process well before any anticipated need for proceeds is advisable to ensure the plan achieves its objectives.
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