An Irrevocable Life Insurance Trust (ILIT) can be a powerful component of a thoughtful estate plan for families in Easton and throughout Fresno County. This page explains how an ILIT works, why many people choose to remove life insurance proceeds from their taxable estate, and how the trust can provide liquidity and direction for beneficiaries after your passing. The Law Offices of Robert P. Bergman can help you understand whether an ILIT complements your existing estate documents, including revocable living trusts, pour-over wills, and powers of attorney, and how it interacts with retirement and special needs planning considerations.
Choosing to establish an ILIT is a significant decision that affects life insurance ownership, premium payments, beneficiary outcomes, and tax considerations. This overview outlines practical steps for funding an ILIT, naming trustees and beneficiaries, and coordinating the trust with documents such as HIPAA authorizations and advance health care directives. While creating an ILIT requires careful drafting and administration, the potential benefits for estate tax planning, creditor protection, and ensuring proceeds are used as intended make it a valuable tool for many individuals in California. We discuss common scenarios and administration tips below.
An ILIT matters because it can remove life insurance proceeds from the insured’s taxable estate, helping preserve wealth for legacy goals and family needs. Beyond potential estate tax savings, an ILIT also provides control over how and when proceeds are distributed, protects proceeds from beneficiary creditors in certain situations, and can ensure funds are available to cover estate expenses like taxes, debts, and administrative costs. Properly funded and administered, an ILIT works alongside other estate planning documents to create a cohesive strategy that reflects your wishes and protects your loved ones.
The Law Offices of Robert P. Bergman provides estate planning services from San Jose and serves clients throughout California, including Fresno County and Easton. Our approach emphasizes clear communication, careful drafting, and practical administration advice so an ILIT functions as intended when needed. We coordinate ILITs with other estate planning documents such as revocable living trusts, wills, powers of attorney, and guardianship nominations to create plans tailored to each client’s family dynamics and financial picture. Our focus is on practical outcomes and reliable guidance during both planning and trust administration stages.
An Irrevocable Life Insurance Trust is a standalone trust that owns one or more life insurance policies. Once the policy is transferred into the trust, the grantor typically gives up ownership and certain controls, which can help exclude the policy proceeds from the grantor’s taxable estate. Funding, trustee selection, and beneficiary designations must be handled carefully so that the trust operates correctly under California and federal rules. ILITs are often paired with annual gift tax planning when premiums are paid from outside the trust, and the trust document must include clear instructions for distribution and administration.
There are different ways to fund an ILIT, including transferring an existing policy or having the trust apply for and purchase a new policy. When transferring ownership, the three-year rule can affect estate inclusion, so timing matters. Trustees manage the policy premiums and ensure gifts to the trust are properly documented when third parties make premium contributions. A well-drafted ILIT addresses trustee powers, distribution standards, and contingencies like incapacity or beneficiary disputes, and it works in tandem with documents like pour-over wills and certification of trust for seamless estate administration.
An ILIT is a trust intentionally made irrevocable so that life insurance proceeds are held outside of the insured’s estate and distributed according to trust terms. The trust becomes the owner and beneficiary of the policy, and the grantor typically transfers control and ownership to prevent estate inclusion. This arrangement offers control over distribution timing and circumstances and can reduce estate tax exposure for larger estates. The trust agreement explains trustee duties, who receives proceeds, and any restrictions or conditions on distributions while ensuring coordination with other estate planning tools such as pour-over wills and powers of attorney.
Core elements of an ILIT include the trust document, trustee appointment, beneficiary designations, and the life insurance policy itself. Processes include drafting the trust, transferring or issuing the policy in the trust’s name, funding premium payments, and maintaining formal records of gifts and distributions. The trust should include instructions for trustee authority to manage premiums, borrow against policies, and make distributions for beneficiaries’ health, education, maintenance, or support as appropriate. Clear administration procedures reduce disputes and help ensure the intended tax and asset protection outcomes are achieved.
Understanding common terms helps you make informed choices when creating an ILIT. Below are concise definitions for terms frequently encountered in life insurance trust planning, including grantor, trustee, beneficiary, premium funding, and the three-year inclusion rule. Knowing these terms clarifies how ownership, control, and timing affect whether policy proceeds are included in your estate. When considering an ILIT, it is helpful to review how these concepts interact with other estate planning tools listed in your plan, such as revocable living trusts, pour-over wills, and health care directives.
The grantor is the person who creates the ILIT and transfers policy ownership into the trust. Once the transfer is complete, the grantor typically relinquishes ownership rights to the policy in order to help exclude the proceeds from their taxable estate. The trust document will reflect the grantor’s initial funding instructions, and the grantor may set distribution standards and successor trustee arrangements. Careful drafting ensures the grantor’s intentions are honored while meeting legal and tax requirements under California and federal law.
The trustee administers the ILIT, manages policy premiums, and handles distributions to beneficiaries according to the trust terms. The trustee may be a trusted individual, a professional fiduciary, or a corporate trustee, and should be able to follow formal recordkeeping and reporting requirements. Trustee duties often include making decisions about policy maintenance, communicating with beneficiaries, and complying with any gift documentation necessary when third parties contribute premium payments. The trustee’s role is central to ensuring the trust operates as intended when benefits become payable.
A beneficiary is a person or entity designated to receive trust assets, including life insurance proceeds, according to the ILIT’s distribution rules. Beneficiary designations in the policy should match the trust to ensure proceeds are payable to the trust rather than directly to individuals. The trust may set conditions, staggered distributions, or standards for payments such as health, education, maintenance, and support. Properly naming beneficiaries and drafting distribution provisions helps ensure proceeds are used according to the grantor’s wishes and can reduce disputes among heirs.
The three-year rule refers to the IRS provision that brings life insurance proceeds back into the insured’s estate if the insured transfers ownership of a policy within three years of death. To avoid inclusion under this rule, transfers should be made well in advance of expected needs or alternatively planned with the timing of coverage purchases. When planning an ILIT, clients and trustees must consider the three-year rule, premium funding mechanics, and whether new policies or transfers of existing policies are the better path for estate planning objectives.
When evaluating an ILIT, compare it to alternatives like keeping a policy in your revocable trust or naming individual beneficiaries directly. Each approach affects control, tax treatment, creditor protection, and administrative complexity. An ILIT offers potential estate tax advantages and distribution controls but requires relinquishing ownership and meeting administrative obligations. Keeping a policy in a revocable trust provides easier coordination with other estate assets but may not remove the policy from your taxable estate. Individual beneficiary designations are simplest but offer the least control over how proceeds are used.
If your overall estate is modest and unlikely to be subject to federal or significant state estate taxes, keeping a life insurance policy outside of an ILIT may be a practical choice. Simple beneficiary designations or holding the policy within a revocable living trust can reduce complexity while still ensuring proceeds pass to loved ones. In such situations, the administrative burden of an ILIT might outweigh potential benefits. However, it remains important to consider creditor exposure and the need for controlled distributions when choosing a simpler arrangement.
If a policy is intended to provide short-term protection or you plan to change your overall estate plan in the near future, maintaining direct ownership or using existing trust structures can be appropriate. For transitional scenarios, transferring a policy into an ILIT may not be necessary immediately, but timing and tax implications should be evaluated, especially with the IRS three-year rule in mind. A tailored review will help determine whether temporary ownership arrangements make sense until a long-term strategy is implemented.
Clients with larger estates may benefit from an ILIT as part of a broader plan to reduce estate tax exposure and provide liquidity for estate obligations. Life insurance proceeds held in an ILIT can cover taxes, debts, and administrative costs so other trust assets do not need to be liquidated. Comprehensive planning coordinates the ILIT with revocable trusts, retirement plan trusts, and other devices to balance tax efficiency with family needs and legacy goals. Proper drafting and administration are essential to realize these outcomes while adhering to legal requirements.
When families include blended relationships, minor children, beneficiaries with special needs, or concerns about creditor claims, an ILIT can offer controlled distributions and protective features not available through direct beneficiary designations. The ILIT document can set distribution standards and provide trustee discretion to manage proceeds for long-term benefit while coordinating with special needs trusts, guardianship nominations, and other elements of a comprehensive estate plan. These considerations often justify a more detailed planning process to align legal tools with personal goals.
A comprehensive approach that includes an ILIT alongside revocable living trusts, pour-over wills, and powers of attorney helps ensure life insurance proceeds are used as intended and complement other estate assets. This approach can protect proceeds from inclusion in the taxable estate, offer creditor-resistant distribution structures, and provide clear instructions for trustees and beneficiaries. Coordinating the ILIT with retirement plan trusts, special needs trusts, and guardianship nominations offers a cohesive roadmap that addresses liquidity, legacy goals, and family protection at the time of your death.
Additionally, a comprehensive plan reduces the risk of unintended outcomes, such as proceeds being paid directly to an individual with creditors or to someone who may not manage funds prudently. By integrating administration procedures, trustee selection, and documentation like a certification of trust and HIPAA authorizations, the ILIT functions smoothly when needed. Regular reviews keep the plan aligned with life changes, new laws, and shifting family circumstances so that the trust remains responsive to your objectives over time.
When properly structured, an ILIT may help reduce the taxable value of an estate by keeping life insurance proceeds out of the grantor’s estate, while also providing immediate liquidity to pay estate taxes, debts, and settlement costs. This liquidity preserves the value of other assets that you may wish to pass to heirs intact. Clear trust instructions for the use of proceeds and trustee powers to manage claims and distributions help minimize disruption during estate administration and support an orderly transfer of assets to beneficiaries.
An ILIT allows grantors to specify when and how life insurance proceeds are distributed, which can protect beneficiaries from immediate creditor claims and prevent impulsive spending. The trust can establish standards for distributions tied to health, education, maintenance, or other objectives and can stagger distributions over time. When coordinated with other protective instruments like irrevocable trusts and special needs trusts, an ILIT becomes part of a layered strategy that preserves beneficiary interests and safeguards proceeds for intended long-term purposes.
Timing is important when transferring an existing policy into an ILIT because the IRS three-year rule can cause proceeds to be included in the grantor’s estate if the transfer occurs within three years of death. To reduce this risk, consider transfers well in advance and review new policy purchases versus transfers of existing coverage. Recordkeeping for gifts used to pay premiums is critical, and annual documentation for any premium contributions is necessary to support the trust’s tax position and ensure the trust operates smoothly for beneficiaries.
Ensure the ILIT’s terms are consistent with your revocable living trust, pour-over will, powers of attorney, and advanced health care directive. Coordination prevents conflicting beneficiary designations and clarifies how life insurance proceeds relate to other assets. Including instructions in related documents and maintaining an up-to-date certification of trust can ease interactions with financial institutions and insurance companies. Regular plan reviews after life changes like marriage, birth, divorce, or changes in financial circumstances will keep the ILIT aligned with your overall estate objectives.
You might consider an ILIT if you want to remove life insurance proceeds from your taxable estate, provide clear instructions for how proceeds are distributed, or ensure liquidity to pay estate obligations without forcing the sale of other assets. An ILIT can also help protect beneficiaries from creditor claims and provide structured distributions over time. For families with complex dynamics or long-term support needs, an ILIT enables careful control over proceeds while complementing revocable trusts, special needs trusts, and retirement plan trusts in a comprehensive estate plan.
Consider an ILIT when the goal includes preserving family wealth, minimizing tax exposure, and ensuring legacy intentions are followed. If you own substantial life insurance, have a desire to create staged distributions for heirs, or need to coordinate proceeds with other planning vehicles, an ILIT may be the right choice. The process requires formal drafting, trustee appointment, and attention to premium funding and gift documentation, but these steps help ensure the trust functions as intended and provides benefits to beneficiaries at the time of need.
Clients often seek an ILIT when they have high-value insurance policies, estate tax concerns, blended family situations, beneficiaries with special needs, or a desire to provide creditor-resistant distributions. Other common reasons include the wish to fund estate taxes without liquidating family businesses or real estate, to protect proceeds from potential divorce or creditor claims against beneficiaries, and to set accountable distribution standards. Each situation requires tailored drafting to reflect the grantor’s goals and the family’s unique financial circumstances.
When estates include significant illiquid assets such as family businesses or real estate, an ILIT can provide the liquidity needed to pay estate taxes and settlement costs without disrupting ownership of core assets. The life insurance proceeds held in the trust can bridge the gap between the timing of death-related expenses and the orderly disposition or refinancing of estate property. Designing the ILIT to work with retirement plan trusts and other estate vehicles ensures liquidity needs are anticipated and managed effectively.
If a beneficiary has special needs, creditors, or lacks financial maturity, an ILIT lets the grantor set conditions and trustee powers to manage distributions responsibly. Coordinating the ILIT with a special needs trust and guardianship nominations safeguards eligibility for public benefits while providing support. The trust’s distribution standards can prioritize health, education, maintenance, and support while limiting direct cash transfers that might jeopardize long-term stability for vulnerable beneficiaries.
In blended family situations, an ILIT can ensure that life insurance proceeds are distributed according to the grantor’s wishes, balancing care for a surviving spouse with preserving assets for children from prior relationships. The trust can outline fixed or discretionary distributions, provide for successor beneficiaries, and include terms to prevent unintended disinheritance or disputes. Clear drafting reduces the risk of family conflict and clarifies how life insurance proceeds should contribute to legacy objectives.
The Law Offices of Robert P. Bergman serves clients in Easton and throughout Fresno County with practical estate planning guidance, including ILIT formation and administration. We work to understand each client’s family dynamics, asset mix, and goals so plans are tailored and easy to administer. From coordinating an ILIT with revocable living trusts and pour-over wills to preparing HIPAA authorizations and powers of attorney, our firm focuses on clarity, compliance, and reliable communication during planning and after the trust becomes active.
Our firm offers focused estate planning services that help clients craft ILITs that align with broader legacy goals and practical administration needs. We emphasize careful drafting, attention to funding mechanics, and clear trustee instructions so the ILIT serves its intended purpose when life insurance proceeds are paid. Clients receive guidance on how an ILIT interacts with other documents like revocable living trusts, pour-over wills, and retirement plan trusts to create cohesive plans tailored to family and financial circumstances.
We provide hands-on assistance with policy transfers, new policy purchases in trust name, and documentation for premium funding and gift notices. Our approach includes preparing trust certifications and coordinating with financial institutions and insurance carriers to ensure administrative matters are handled smoothly. By focusing on practical outcomes, the firm helps clients anticipate common administrative challenges and establishes clear protocols for trustees to follow after a policy is placed in an ILIT.
Clients benefit from regular plan reviews and updates to account for life changes, legislative developments, or adjustments to financial objectives. We also assist with successor trustee planning and contingency provisions so the ILIT continues to operate according to your wishes in the event of incapacity or changes in family circumstances. Our goal is to provide reliable guidance that helps families preserve wealth, provide for loved ones, and reduce uncertainty during estate administration.
Our process begins with a comprehensive review of your financial situation, existing estate documents, and life insurance holdings to determine whether an ILIT fits your objectives. We discuss funding options, timing considerations such as the three-year rule, and trustee selection before drafting a customized trust document. After the ILIT is signed, we help coordinate transfers or new policy applications, prepare required notices and documentation for premium gifts, and provide trustees with clear administration guidelines and recordkeeping templates.
In the initial meeting, we gather details about your assets, insurance policies, family relationships, and goals for proceeds. This information guides decisions about trust ownership, funding strategy, and distribution terms. We also explain timing issues, potential tax impacts, and coordination with other estate instruments. By clarifying objectives early, we ensure the ILIT is designed to meet your needs and to integrate with revocable trusts, pour-over wills, and powers of attorney for a complete plan.
We request copies of existing life insurance policies, beneficiary designations, and current estate planning documents to evaluate how an ILIT would fit into your overall plan. Reviewing trust provisions, retirement plan arrangements, and any special needs or creditor concerns allows us to identify possible conflicts and draft consistent terms. Gathering accurate financial and family information is essential for crafting an ILIT that aligns with your objectives and avoids unintended estate inclusion or administrative issues.
During planning, we discuss your goals for proceeds, whether you prefer immediate distributions, staged payments, or discretionary trustee distributions, and whether a family member, professional, or corporate trustee is most appropriate. Trustee selection affects administration practices, recordkeeping, and the overall management of the policy within the ILIT. We help weigh the tradeoffs among control, cost, and administrative burden to arrive at a trustee approach that supports your intentions for the trust.
Once terms are set, we draft the ILIT document with clear trustee powers, distribution standards, and administrative procedures. The trust includes provisions for premium funding, beneficiary definitions, successor trustees, and contingency planning. We review the draft with you and make revisions until the trust reflects your wishes. Execution typically involves signatures, notarization, and coordination with financial institutions or insurers to transfer ownership or issue policies in the trust’s name.
We communicate with insurers to change ownership or procure new policies for the ILIT, ensuring beneficiary designations align with the trust. Proper forms are completed to register the trust as policy owner and beneficiary, and any carrier-specific requirements are handled promptly. Coordination helps prevent administrative delays and confirms that carrier records reflect the trust’s role, which is essential for the trust to receive proceeds according to the grantor’s plan.
If third parties provide premium gifts, we prepare documentation such as Crummey notices when required and advise on gift tax reporting and annual procedures. Trust funding schedules and trustee instructions are put in place so premium payments are timely and documented. Clear records and formal notices support the trust’s tax position and ensure contributions are traceable. We also prepare a certification of trust to facilitate interactions with financial institutions and simplify trustee duties.
After the ILIT is established, we provide trustees with administration guidance, including recordkeeping templates, premium payment procedures, and distribution protocols. Trustees receive advice on communicating with beneficiaries, maintaining policy records, and addressing potential claims. Periodic reviews help ensure the trust remains aligned with your wishes, and we assist with modifications if circumstances change, subject to trust terms and applicable law. Ongoing attention reduces the risk of administration problems when proceeds become payable.
We coach trustees on their responsibilities, including managing policy accounts, documenting gifts and distributions, and complying with notice requirements. Practical checklists and templates help trustees perform duties consistently and provide transparency to beneficiaries. Clear communication about trustee powers and limits reduces confusion and helps ensure timely premium payments so policies remain in force and the trust achieves its intended purpose when needed.
Although ILITs are typically irrevocable, circumstances such as changes in family dynamics, tax law, or financial objectives may require adjustments in related planning documents or ancillary arrangements. We recommend periodic reviews of the overall estate plan, including beneficiary designations and coordination with revocable trusts or retirement plan trusts, to ensure continued alignment with goals. When modifications are necessary and permissible, we help implement those changes in a way that preserves the ILIT’s intended benefits.
An ILIT is a trust created to own and receive life insurance proceeds so that those proceeds are generally excluded from the insured’s taxable estate when properly executed and funded. The trust becomes the owner and beneficiary of the policy, and the grantor gives up ownership and certain controls to achieve the intended tax and distribution results. The trust document sets out who will receive the proceeds and under what conditions, and names a trustee to manage the policy and disburse funds according to the grantor’s instructions. Functionally, the trustee manages policy premiums, maintains records of any gifts used to fund those premiums, and administers distributions after the insured’s death. Coordination with beneficiary designations and other estate documents is necessary to ensure proceeds flow to the trust rather than directly to individuals. Administrative duties and clear trust terms help guarantee that distributions are made in the manner the grantor intended while preserving potential estate tax advantages.
An ILIT can help reduce estate tax exposure by keeping life insurance proceeds out of the grantor’s taxable estate, provided ownership is transferred to the trust and the transfer is not within the IRS three-year inclusion period. Removing the proceeds from the estate may preserve family wealth and provide liquidity to pay estate taxes without forcing the sale of other assets. The exact tax impact depends on overall estate value and current tax rules, so integrating an ILIT into a larger estate planning strategy is important. California does not have a separate state-level estate tax, but federal estate tax considerations still apply for estates that exceed federal thresholds. Properly drafted ILITs, when paired with accurate funding and documentation, are an effective tool to address federal estate tax planning. Regular review ensures the ILIT remains aligned with tax law changes and the client’s objectives to minimize unintended tax consequences.
Yes, many clients transfer existing life insurance policies into an ILIT, but timing and process matter. When transferring ownership of an existing policy, the insured must understand the tax implications and the potential application of the three-year rule, which can cause the proceeds to be included in the grantor’s estate if the transfer occurred within three years of death. Other considerations include carrier consent, policy assignment forms, and the potential need to obtain a new policy issued in the trust’s name if transfer is impractical. Transferring a policy requires completing transfer paperwork with the insurance company and updating records so the trust is the registered owner and beneficiary. Trustees must then manage premium payments and maintain documentation of any gifts received to fund premiums. Proper coordination and documentation help prevent administrative issues and support the trust’s intended purpose when proceeds are eventually paid out.
The three-year rule is an IRS provision that can cause life insurance proceeds to be included in the insured’s estate if the insured transferred ownership of the policy within three years of their death. This rule exists to prevent last-minute transfers that attempt to avoid estate inclusion. Because of this provision, timing is an important factor when moving a policy into an ILIT: transfers made well in advance of expected needs reduce the risk of estate inclusion under the three-year rule. To manage this risk, advisors often recommend transferring policies early or acquiring new policies in the ILIT name when close timing is a concern. Planning alternatives and careful consideration of the grantor’s health and circumstances are important. Documentation of transfers and a clear record of premium funding support the trust’s position and reduce the likelihood of unintended tax consequences.
Trustee selection should balance reliability, administrative capability, and trustworthiness because trustees manage policy premiums, maintain records, and distribute proceeds to beneficiaries. Suitable trustees include trusted family members who are willing and able to perform administrative duties, professional fiduciaries, or corporate trustees. The best choice depends on the complexity of the trust, the potential for conflicts among beneficiaries, and the need for ongoing oversight. Clarity in the trust document about duties and compensation helps avoid future disputes. When selecting a trustee, consider their ability to follow formal procedures, communicate with beneficiaries, and work with advisors and insurers. Naming successor trustees and establishing clear appointment mechanisms ensures continuity if a trustee cannot serve. For more complex situations, professional trustees can provide consistent administration and impartial decision-making, though clients should weigh costs against the benefits of professional management.
When a policy is owned by an ILIT, premium payments must be handled according to the trust’s funding structure. If third parties provide gifts to the trust to pay premiums, documentation and proper notice procedures may be required. For certain types of gifts, Crummey withdrawal notices and precise recordkeeping support the trust’s tax position. Trustees must track incoming contributions and payments carefully to ensure the policy remains in force and the trust operates as intended. If the trust purchases a new policy, the trustee will manage premium payments directly from trust funds or from gifts made to the trust for that purpose. Clear procedures for accepting gifts, documenting payments, and maintaining a ledger of transactions are essential. Trustees should also coordinate with the insurer to make sure payments are applied correctly and that policy records reflect the trust as owner and beneficiary.
Common distribution provisions in ILITs include lump sum payments, staged distributions at set ages or life events, or trustee-directed payments for health, education, maintenance, and support. Some trusts specify a combination of immediate and delayed distributions to balance current needs with long-term preservation for beneficiaries. Distribution standards help manage how proceeds are used and can be tailored to reflect the grantor’s priorities and concerns regarding beneficiary readiness to receive funds. Trusts may also include spendthrift provisions to limit beneficiary access and protect trust assets from creditors, judgments, or divorce claims in certain circumstances. The trust can appoint a discretionary standard for trustee distributions or require trustee consent for larger payments. Clear drafting reduces ambiguity and helps trustees administer funds consistently with the grantor’s intentions.
An ILIT should be coordinated with other estate planning tools to ensure beneficiary designations and distribution instructions are consistent. For example, a revocable living trust may hold other assets and work alongside an ILIT to manage the broader estate. Pour-over wills can be used to transfer assets into a revocable trust at death, while powers of attorney and health care directives address incapacity. Proper alignment prevents conflicts and ensures a smooth transition of assets when needed. Retirement accounts, retirement plan trusts, and special needs trusts require separate coordination because beneficiary rules and tax treatment differ. Reviewing all estate documents together helps avoid unintended beneficiary overlaps, ensure proper titling, and maintain intended protections and tax outcomes. Periodic plan reviews are recommended to keep documents synchronized as family and financial circumstances change.
An ILIT can provide a degree of protection for beneficiaries by placing proceeds in a trust with spendthrift provisions and distribution restraints, which may help shield funds from creditors or divorce proceedings in certain cases. By directing proceeds to the trust rather than directly to individuals, the grantor can control distribution timing and conditions so that funds are less accessible to third parties seeking claims against beneficiaries. The level of protection depends on trust terms and applicable state law. While an ILIT can offer protective features, it is not absolute in every circumstance and should be integrated with other protective tools such as irrevocable trusts designed for asset protection. Legal and factual nuances, such as timing of the trust and applicable creditor laws, influence how effective the protection will be. Careful drafting and coordination with creditor-protection planning strengthen the chances that proceeds are preserved for intended recipients.
To set up an ILIT with the Law Offices of Robert P. Bergman, start by scheduling an initial consultation to review your life insurance holdings, estate plan, family situation, and objectives for proceeds. We gather policy documents and other estate documents to evaluate whether an ILIT is the best approach. During the planning phase we discuss trustee choices, funding strategies, and timing considerations such as the three-year rule, and then draft a trust tailored to your needs. After drafting, we assist with execution, transfer of ownership or issuance of new policies in the trust’s name, and preparation of necessary documentation for premium gifts and trust certification. We provide trustees with administration guidance and recordkeeping templates and recommend periodic plan reviews to keep documents aligned with changes in circumstances or law. Our process emphasizes clear communication and practical administration steps.
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