An Irrevocable Life Insurance Trust (ILIT) can be an important tool for many families in Kingsburg and the surrounding Fresno County area. At the Law Offices of Robert P. Bergman, we help clients understand how placing a life insurance policy into an irrevocable trust can remove policy proceeds from a taxable estate, provide liquidity for final expenses, and protect benefits from probate. Creating an ILIT requires careful planning, timely funding of the trust, and selection of appropriate trustees to manage policy premium contributions and distributions according to your wishes and state law.
Choosing to create an ILIT involves decisions about beneficiaries, trustee powers, distribution terms, and how the trust will be funded and maintained over time. In Kingsburg, homeowners, business owners, and families often use ILITs to preserve assets for heirs, minimize estate tax exposure where applicable, and ensure legacy goals are met. Understanding the irrevocable nature of these trusts and the long-term commitments required is important before moving forward. Our firm provides practical guidance to help you weigh the benefits and responsibilities associated with an ILIT tailored to your circumstances.
An ILIT can offer tax and probate planning advantages by keeping life insurance proceeds out of an individual’s taxable estate and by allowing a trustee to manage distributions on behalf of beneficiaries. For families in Kingsburg, this can mean preserving assets for future generations, avoiding delays caused by probate, and providing designated funds for funeral costs, estate settlement, or business succession needs. A properly drafted and funded ILIT also enhances privacy by keeping policy proceeds from public records. Each trust should be designed with clear terms and funding strategies to ensure it operates as intended under California law.
The Law Offices of Robert P. Bergman serves clients throughout San Jose and the Central Valley, including Kingsburg and Fresno County. Our estate planning practice offers comprehensive services such as revocable living trusts, last wills, powers of attorney, advance health care directives, and trusts tailored to specific needs like special needs trusts and ILITs. We focus on clear communication, careful drafting, and practical guidance so that your documents align with your family’s goals and California law. Clients appreciate a steady approach that addresses tax, probate avoidance, and long‑term distribution planning for heirs and loved ones.
An Irrevocable Life Insurance Trust is a separate legal entity into which a policy owner transfers ownership of a life insurance policy or funds to purchase a new policy. Once the transfer is completed, the trust generally owns the policy and the insured no longer retains direct ownership rights, which can keep proceeds from being included in the insured’s estate. Trustees then manage premium payments and administer distributions according to the trust terms. Because ILITs are irrevocable, careful drafting and funding are essential to ensure the trust meets the client’s tax and legacy objectives while complying with California statutes.
Funding an ILIT typically involves gift contributions to the trust so the trustee can pay premiums, and timely administration is necessary to avoid unintended estate inclusion under the three-year rule for transfers of life insurance ownership. Trustees must also keep detailed records, handle beneficiary communications, and coordinate with financial institutions when benefits are payable. In Kingsburg, clients often combine an ILIT with other estate planning tools like revocable living trusts and pour-over wills to create a cohesive plan that addresses asset distribution, incapacity planning, and the protection of family members who may have special needs or creditor concerns.
An Irrevocable Life Insurance Trust is a trust created to own life insurance policies with the primary purpose of keeping policy proceeds out of the insured’s taxable estate. The trust is distinct from revocable arrangements because, once established and funded, the grantor typically cannot reclaim ownership or change the beneficiary designation unilaterally. Instead, the trustee administers the policy according to the trust document. The trust’s terms can provide flexible distribution instructions, such as staggered inheritances, funding for education, or protection for beneficiaries who may be vulnerable to creditors or divorce. Proper timing and funding are essential for achieving the desired estate planning outcomes.
Creating an ILIT involves drafting the trust document with clear trustee powers, beneficiary designations, and distribution terms, transferring ownership of an existing policy or arranging for the trust to purchase a new policy, and providing funding for premium payments through gifts to the trust. Trustees often need authority to accept gifts, pay premiums, loan funds to policyholders when appropriate, and handle reporting and tax filings. Attorneys will advise on the interplay between the ILIT and other estate planning instruments, timing considerations to avoid estate inclusion, and administrative practices that preserve the trust’s intended benefits for beneficiaries under California law.
Understanding common terms used in ILIT planning helps clients make informed decisions. Definitions include grantor for the trust creator, trustee for the individual or institution managing the trust, beneficiaries who receive proceeds, policy ownership transfer, and the three-year rule affecting estate inclusion for recent transfers. Additional terms can cover gift tax considerations, trust funding, notification and consent requirements, and provisions for successor trustees. Familiarity with these concepts clarifies how an ILIT operates within your broader estate plan and what administrative steps are required to ensure the trust functions as intended after the insured’s passing.
The grantor is the person who establishes the ILIT and transfers ownership of a life insurance policy or makes gifts to the trust to fund premium payments. Once ownership is transferred, the trust becomes the policy owner, and the grantor typically cannot unilaterally reclaim that ownership. This change in ownership is central to keeping life insurance proceeds out of the grantor’s taxable estate. The trust document should clearly describe the grantor’s intent, the mechanism for transferring ownership, and any provisions that address tax reporting or accounting related to gifts made to the trust for premium payments.
The trustee is charged with managing the trust according to its terms, which includes paying policy premiums, maintaining records, and distributing proceeds to beneficiaries per the trust instrument. Trustees have fiduciary duties to act in the best interests of beneficiaries, to avoid conflicts of interest, and to administer the trust prudently under California law. Selecting an appropriate trustee involves considering availability to manage ongoing premium funding, familiarity with trust administration, and the ability to handle communications and tax matters after the insured passes away, while remaining impartial and transparent with beneficiaries.
Beneficiaries are the people or entities designated to receive trust distributions when the life insurance proceeds are paid to the ILIT. The trust document can specify immediate lump-sum payments, staggered distributions at certain ages, or distributions tied to specific events like education or health expenses. Trust terms can also provide creditor protection, limit beneficiary access, and appoint successors if a beneficiary predeceases the insured. Carefully drafted distribution provisions help ensure the grantor’s wishes are honored and that assets are preserved for intended purposes under California trust law.
Under federal tax rules, transfers of life insurance ownership within three years of the insured’s death can result in policy proceeds being included in the insured’s taxable estate. This ‘three-year rule’ means that timing is a critical consideration when transferring an existing policy into an ILIT. Strategies to address this include purchasing a new policy owned by the trust or planning transfers well in advance of expected estate tax exposure. Consulting with counsel early helps ensure transfers are structured in a way that aligns with tax goals and avoids unexpected inclusion of policy proceeds in the estate.
An ILIT differs from a revocable living trust or beneficiary-designated policies because it is generally irrevocable and has specific tax and administrative effects. Revocable trusts allow for changes and retain grantor control but do not remove assets from the taxable estate while the grantor is alive. Using an ILIT alongside other instruments like pour-over wills, powers of attorney, and health care directives can create a comprehensive plan that addresses incapacity, probate avoidance, and legacy goals. We help clients understand trade-offs, such as relinquishing certain control in exchange for potential estate tax and creditor protections.
A limited approach to estate planning may be suitable when an estate is not expected to face significant estate tax liability and the client’s primary goal is a straightforward transfer of assets to close family members. In such situations, a revocable living trust and beneficiary designations might be enough to avoid probate and provide basic incapacity planning. The decision to pursue simpler planning depends on asset composition, family circumstances, and long-term goals. Reviewing these factors helps determine whether an ILIT’s complexity and permanence are necessary for your estate planning objectives.
If your planning horizon is short-term or your financial picture is likely to change rapidly, a limited approach can offer flexibility while you assess long-term needs. Revocable arrangements permit adjustments as life circumstances evolve, such as changes in relationships, asset values, or business interests. For those considering an ILIT, it can be appropriate to first stabilize other planning elements and revisit an irrevocable vehicle later. This staged approach allows families to craft durable plans when they are ready while maintaining options now.
A comprehensive estate plan becomes important when clients have substantial assets, complex holdings, or business interests that could be affected by estate taxes, probate delays, or creditor claims. An ILIT can be part of a broader strategy that also includes trusts tailored to retirement accounts, business succession planning, and protections for vulnerable beneficiaries. Integrating these tools reduces the risk of fragmented planning and ensures that each element supports the others, creating a clearer path for administration and distribution when the time comes.
Comprehensive planning helps preserve wealth for future generations while setting parameters for how assets are distributed and used. An ILIT can be structured to provide income or lump-sum payments at specified ages or for designated purposes such as education or medical care. When combined with trusts that address incapacity and long-term care, this approach provides a cohesive framework for safeguarding family assets, reducing potential family disputes, and ensuring that the grantor’s intentions are carried out with minimal court intervention and public exposure.
Integrating an ILIT with a revocable living trust, wills, and powers of attorney can create a seamless plan that addresses taxation, probate avoidance, incapacity planning, and beneficiary protection. This coordinated approach improves the likelihood that policy proceeds and other assets are administered according to the grantor’s wishes without unnecessary delay. It also allows for consistent naming of fiduciaries, cross-referenced distribution instructions, and strategies for funding trusts to ensure liquidity for expenses such as taxes and final costs. The result is a clearer and more manageable estate plan for families and trustees.
A comprehensive plan can also reduce uncertainty for heirs by providing precise guidance for trustees and executors and defining mechanisms for resolving disputes. Including ILITs and other trusts helps protect assets from creditors and potential challenges while maintaining private administration. For families in Kingsburg, careful coordination among estate planning documents minimizes the risk of inconsistent beneficiary designations or unfunded trusts that undermine planning goals. Ongoing review and updates keep the plan aligned with changes in law, family circumstances, and financial positions.
One major benefit of including an ILIT in a comprehensive estate plan is the potential to keep life insurance proceeds outside of the taxable estate, offering flexibility in how those funds are used to pay liabilities or provide for beneficiaries. Additionally, trusts and proper beneficiary designations can limit the need for probate administration, speeding distribution and reducing public exposure. When combined with clear instructions and trustee powers, this approach provides a practical mechanism for managing estate settlement costs while preserving value for heirs and intended uses like education or business continuity.
Using an ILIT and related trusts supports private administration of life insurance proceeds and other assets, helping families avoid the public court process associated with probate. Trust instruments allow the grantor to set distribution parameters, such as staggered payments or conditions tied to milestones, reducing the risk that beneficiaries receive funds in ways that undermine long-term goals. The controlled framework of trust administration preserves privacy and enables trustees to manage funds for beneficiaries who may need protection from creditors, divorce, or poor financial decision making.
Begin ILIT planning well before a policy transfer to avoid unintended inclusion of proceeds in your estate under the three-year rule. Coordinate the ILIT with your revocable living trust, will, powers of attorney, and advance health care directive so that all documents reflect consistent intentions. Early planning also allows for proper selection of trustees and funding strategies, provides time to purchase a new policy if needed, and reduces the pressure of rushed decisions. Regular review ensures the ILIT remains aligned with life changes, shifting asset values, and evolving family dynamics.
Maintain thorough records of gifts to the ILIT that are intended to cover premiums, including documentation of any gift tax filings if applicable. Proper bookkeeping supports compliance with tax rules, demonstrates the trust’s funding history, and helps trustees account for contributions over time. Regularly review the trust’s funding mechanism to ensure it can meet premium obligations without interruption. Good documentation simplifies trust administration for trustees and helps avoid disputes among beneficiaries by providing clarity about donor intent and the source of funds used to keep the policy in force.
Individuals often consider an ILIT when they want to protect policy proceeds from being included in an estate, provide a designated source of liquidity for final expenses, or ensure beneficiaries receive controlled distributions. For families with blended households, business interests, or heirs who may need managed support, an ILIT provides structure for how proceeds are used. While creating an irrevocable trust involves surrendering certain control, it can deliver long-term benefits by reducing probate exposure, enhancing privacy, and aligning the transfer of life insurance benefits with broader legacy objectives for heirs in Kingsburg and surrounding communities.
Other considerations include planning for estate tax mitigation where applicable, providing for minor or vulnerable beneficiaries through protective distribution provisions, and coordinating life insurance with retirement plan trusts or special needs trusts to avoid unintended disqualification of public benefits. Clients with significant life insurance holdings or those seeking to preserve family assets often incorporate ILITs into an integrated plan. Discussing these goals early allows for trust terms that reflect personal values and practical needs while ensuring funding strategies and trustee appointments support long-term administration.
Common scenarios that lead families to an ILIT include the need to provide liquidity for estate settlement costs, desires to remove large life insurance proceeds from an estate, goals to protect benefits from probate, and situations where beneficiaries require managed distributions due to age, disability, or creditor exposure. Business owners may use ILITs to fund buy-sell arrangements or to provide continuity funding, while families with complex assets often seek structured distributions for heirs. Each situation requires careful drafting to ensure the trust supports the family’s specific needs and adheres to legal and tax considerations.
An ILIT can provide immediate liquidity to cover estate settlement expenses, taxes, and debts without forcing the sale of illiquid assets such as real estate or a family business. By keeping proceeds outside the taxable estate, the trust helps ensure funds are available to pay liabilities promptly and according to the grantor’s intentions. Trustees can distribute or hold funds as permitted by the trust, reducing pressure on heirs to liquidate valuable property. This planning approach protects legacy assets while facilitating an orderly estate settlement process for beneficiaries.
When heirs are minors, have special needs, or face potential creditor claims, an ILIT can impose distribution rules that safeguard inherited funds. The trust instrument can specify conditions for distributions, appoint guardianship or oversight trustees, and coordinate with special needs planning to preserve eligibility for government benefits. Structuring distributions to occur at set ages or for specific purposes like education or medical care helps ensure assets are used in ways that reflect the grantor’s wishes and protects beneficiary interests from premature depletion or outside claims.
Business owners may use an ILIT to hold life insurance policies that fund buy-sell agreements or provide capital for a surviving partner to purchase ownership interests after a death. Using a trust to own the policy keeps proceeds separate from the owner’s estate and can streamline the transition of control. An ILIT’s terms can align with business succession objectives, ensuring funds are available for agreed-upon transfers. Coordinating this planning with corporate agreements and valuation provisions helps minimize disruption and provides a clear financial mechanism for continuity.
We provide personalized guidance to clients in Kingsburg and Fresno County who are considering ILITs as part of their estate plan. Our approach focuses on listening carefully to your goals, explaining options in plain language, and preparing documents and funding plans that reflect your wishes. Whether you seek to protect assets for heirs, fund estate settlement needs, or coordinate benefits with other trusts, we can help you evaluate whether an ILIT is appropriate and assist with drafting, transferring policy ownership, and establishing funding mechanisms to sustain the trust over time.
Clients choose the Law Offices of Robert P. Bergman for attentive, practical estate planning guidance tailored to their family and financial circumstances. We work with clients throughout Kingsburg and the Central Valley to craft integrated plans that address trusts, wills, powers of attorney, and health care directives. Our process emphasizes clear communication and thorough documentation to make sure trust terms are enforceable, funding plans are reliable, and fiduciary roles are defined. We help clients anticipate administrative needs and coordinate with financial professionals to align estate plans with broader financial strategies.
Our team assists with the entire ILIT lifecycle, including drafting trust documents, transferring or purchasing policies in the name of the trust, advising on gift strategies to fund premiums, and preparing trustees for ongoing administration. We also help prepare ancillary documents like pour-over wills and certification of trust to support a smooth transition at the time of a claim. By working proactively, our goal is to minimize surprises, protect privacy, and ensure that your plan provides for beneficiaries according to your intentions and applicable laws.
We recognize that estate planning is personal and often complex, so we take the time to explain choices, document clear instructions, and coordinate with accountants and financial advisors when necessary. For families concerned about probate delays, tax exposure, or controlled distributions to beneficiaries, an ILIT can be an effective part of an overall plan. Our firm assists clients in Kingsburg with thoughtful drafting, careful funding steps, and practical advice for trustees and beneficiaries during the administration phase.
Our process begins with an initial consultation to review your assets, family circumstances, and planning objectives. We then recommend an appropriate combination of documents, draft a trust tailored to your directions, assist with policy transfers or purchases, and advise on funding strategies for premium payments. After the trust is established, we provide guidance for trustees on recordkeeping, premium management, and beneficiary communications. Periodic reviews help ensure the ILIT continues to serve your goals as laws or personal circumstances change, and we stand ready to assist with administration when benefits become payable.
The initial meeting is an opportunity to discuss your objectives, inventory existing life insurance policies and other assets, and identify beneficiaries and potential trustees. We explain legal and timing considerations such as the three-year rule and potential tax impacts. Based on this discussion, we propose a plan that may involve transferring an existing policy to an ILIT, purchasing a new policy owned by the trust, or coordinating an ILIT with other estate planning documents. Clear planning at this stage reduces the risk of future disputes and ensures proper funding and administration.
We review current beneficiary designations, policy ownership, and premium payment arrangements to determine whether an ILIT is appropriate and how transfers should be executed. If a transfer is recommended, we assist with the paperwork to change ownership and beneficiary designations to the trust, ensuring the timing and documentation align with tax rules. This review also identifies potential coordination issues with retirement plan trusts, pour-over wills, or other estate documents so your ILIT operates in harmony with the rest of your plan.
We help clients select trustees who are available and capable of managing ongoing premium payments and recordkeeping, and we draft trust provisions that reflect distribution preferences, trustee powers, and successor appointments. Clear provisions address how premiums are funded, how distributions are made, and how trustees should handle claims when the insured passes. Thoughtful drafting reduces ambiguity and supports efficient administration, protecting beneficiaries and helping trustees fulfill their responsibilities in accordance with the grantor’s intentions and California law.
Funding the ILIT often involves gift transfers to the trust so the trustee can pay policy premiums. We advise on appropriate gifting strategies, documentation for gift tax purposes when applicable, and methods to ensure premiums are paid timely to keep policies in force. Trustees must maintain records of gifts, premium payments, and communications with beneficiaries. Proper funding reduces the risk of policy lapse and helps preserve the trust’s intended benefits. Ongoing coordination with financial advisors may be recommended to align premium funding with overall financial plans.
We help clients structure gifts to the ILIT in a manner consistent with tax rules and their overall estate planning objectives. Documentation is important to show the source and purpose of funds used to pay premiums and to support any necessary gift tax filings. Maintaining a clear paper trail protects the trust’s status and simplifies administration for trustees. We also explain options such as annual exclusion gifts and other strategies that may reduce filing burdens while ensuring the trust has the resources needed to sustain policy premiums over time.
Trustees are advised to keep detailed records of gifts, premium payments, correspondence with insurers, and any distributions made from the trust. Clear recordkeeping supports fiduciary accountability and eases the claims process when benefits become payable. We provide guidance on practical communication with beneficiaries to explain the trust’s purpose without disclosing unnecessary details. Proper administration ensures the ILIT remains a reliable vehicle to support your intentions and provides trustees with the documentation needed to fulfill their duties effectively.
When the insured passes away and the insurer pays proceeds to the ILIT, trustees follow the trust’s distribution instructions, pay any allowable expenses, and manage funds for beneficiaries as directed. Trustees must coordinate with the insurer, file any necessary tax reporting, and provide accounting to beneficiaries. We assist trustees through this process to ensure payments are handled in accordance with the trust instrument and applicable law, and we can help resolve disputes or clarify trustee powers where issues arise during administration in Kingsburg or elsewhere in California.
Trustees should promptly notify the insurer, submit the necessary documents, and follow the insurer’s claims procedures to secure payment of proceeds to the ILIT. Our firm assists by reviewing claim requirements, advising on documentation, and coordinating with insurers as needed. Efficient handling of claims reduces delays and helps trustees meet distribution timelines set by the trust. We also help ensure that any taxes or debts that must be paid from the trust are addressed in accordance with the trust terms and legal obligations.
After proceeds are received, trustees must follow trust provisions regarding distributions and provide accounting to beneficiaries. Proper accounting includes documenting receipts, disbursements, and the basis for any discretionary distributions. We support trustees by explaining reporting obligations, helping prepare required statements, and advising on tax reporting. Clear processes for distribution and accounting reduce the likelihood of disputes among beneficiaries and help ensure the grantor’s intentions are implemented consistently and transparently under California trust administration standards.
An Irrevocable Life Insurance Trust is a trust designed to own a life insurance policy so that policy proceeds are payable to the trust instead of directly to named beneficiaries. The grantor transfers ownership of an existing policy into the trust or the trust purchases a new policy. Once the trust owns the policy, the trustee manages premium payments and administers distributions according to the trust terms, which can keep proceeds out of the grantor’s taxable estate and provide structured distributions for heirs. Because the trust is generally irrevocable, the grantor gives up certain ownership rights when transferring a policy. That permanence is what allows the trust to serve its estate planning functions, but it also means careful drafting, timely funding, and appropriate trustee selection are essential to ensure the trust meets the grantor’s objectives and complies with legal and tax considerations.
Funding an ILIT typically works by making gifts to the trust that the trustee then uses to pay policy premiums. These gifts can be structured to take advantage of gift tax annual exclusions where appropriate, and documentation of each gift is maintained to show the trust’s funding history. Regular funding ensures premiums are paid on time so the policy does not lapse and the trust retains its intended benefits. Trustees should keep clear records of gifts, premium payments, and correspondence with insurers. If a policy is transferred shortly before death, the three-year rule may cause inclusion of proceeds in the estate, so timing and documentation of funding are important to preserve the ILIT’s advantages under applicable rules.
Transferring ownership of a policy to an ILIT generally means the policy is owned by the trust rather than the original owner, and the owner typically no longer has direct control over policy decisions. However, the trust document and related arrangements can permit certain practical management mechanisms, such as allowing the grantor to provide gifts for premium payments or retaining limited powers for named parties, provided these do not inadvertently cause estate inclusion. It is important to structure arrangements carefully so that the trust controls the policy while ensuring premiums are funded reliably. Discussing available options before transferring ownership helps clarify how access and control will change and what administrative responsibilities trustees will assume.
The three-year rule refers to tax rules that can include life insurance proceeds in a decedent’s estate if the owner transferred the policy within three years of death. This timing rule can undermine the estate planning objective of removing policy proceeds from the estate if transfers occur too close to the date of death. For that reason, clients sometimes purchase a new policy owned by the trust or plan transfers well in advance to avoid inadvertent estate inclusion. Early planning is the most reliable way to navigate timing concerns. Attorneys can advise on suitable transfer strategies and alternative approaches when a close timeframe makes an immediate transfer potentially problematic for estate tax treatment.
An ILIT can be tailored to provide support for beneficiaries with special needs by structuring trust distributions to avoid disqualifying government benefits. When coordinated with a properly drafted special needs trust, funds can be used for supplemental expenses that enhance quality of life without jeopardizing eligibility for benefits. Clear trust terms and careful drafting are essential to achieve this balance and to ensure distributions are made in a way that complements public benefit programs. Coordination with disability planning and financial advisors is often necessary to ensure the ILIT and any special needs trust work together effectively. Legal counsel can draft provisions that respect both the needs of the beneficiary and applicable benefit rules to preserve access to important resources while providing meaningful supplemental support.
Trustees are chosen for their ability to manage ongoing administration, make prudent decisions, and communicate with beneficiaries. They can be individuals from within the family, a trusted friend, or a professional fiduciary, depending on the family’s needs. Trustees are responsible for paying premiums, keeping records, coordinating with insurers, and making distributions consistent with the trust’s terms. Selecting a trustee should consider availability, willingness to serve, understanding of fiduciary duties, and capacity to manage administrative tasks. Documenting successor trustees in the trust instrument helps ensure continuity if the original trustee is unable to serve, and providing clear instructions reduces the likelihood of disputes among beneficiaries.
An ILIT complements other estate planning documents by providing a private mechanism for life insurance proceeds while revocable trusts, wills, and powers of attorney address distribution of other assets, incapacity planning, and health care decisions. A pour-over will can direct assets into a revocable trust at death, while the ILIT independently holds life insurance proceeds according to its own terms. Coordinating beneficiary designations with trust provisions avoids conflicts and unintended results. Reviewing all documents together ensures consistent naming of fiduciaries, aligned distribution instructions, and a unified plan that reduces the risk of probate or administrative complications. Legal counsel helps integrate these instruments into a coherent overall plan tailored to family needs.
Records for ILIT funding and administration should include copies of the trust document, deeds or assignments reflecting transfer of policy ownership, gift documentation, premium payment receipts, correspondence with the insurer, and trustee accountings. Keeping thorough records supports fiduciary accountability, eases the claims process, and provides clarity for beneficiaries about how funds were handled. Proper documentation also assists with any necessary tax reporting related to gifts or trust administration. Trustees should maintain a secure file of all trust-related documents and consider periodic reviews to ensure documentation remains complete. Good recordkeeping reduces confusion, facilitates efficient administration, and creates transparency that protects trustees and satisfies beneficiaries.
Because ILITs are typically irrevocable, changing their terms after creation is generally limited. Modifications may be possible only under specific circumstances, such as through provisions included in the trust that allow limited powers or via court petitions that seek modification for reasons like changed tax laws or unanticipated consequences. For that reason, careful initial drafting is essential to address foreseeable contingencies and to name successor trustees who can manage unforeseen situations effectively. When circumstances change significantly, counsel can evaluate whether available mechanisms permit adjustments, such as decanting or judicial modification where permitted, and advise on the safest path forward to preserve the trust’s intended benefits while complying with legal constraints.
The Law Offices of Robert P. Bergman assists Kingsburg clients by explaining whether an ILIT fits their estate plan, drafting trust documents, assisting with policy transfers or purchases, and advising on funding strategies and trustee obligations. We help coordinate ILITs with revocable trusts, pour-over wills, powers of attorney, and special needs trusts to form a comprehensive plan that reflects client goals and legal requirements. Our services include practical support for trustees during administration, guidance on recordkeeping and tax considerations, and assistance with claims processing when benefits become payable. We work to ensure ILITs are properly funded and administered so that beneficiaries receive the intended protections and distributions according to the grantor’s wishes.
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