An Irrevocable Life Insurance Trust (ILIT) can be an essential estate planning tool for families seeking to protect life insurance proceeds from estate taxes and to control how proceeds are distributed after death. This page explains how an ILIT works, who commonly uses one, and how it fits with other estate planning documents such as revocable living trusts, pour-over wills, and advance health care directives. We represent clients in Salton City and throughout Imperial County, helping them evaluate whether an ILIT aligns with their financial and family goals while coordinating trust documents with other components of a comprehensive plan.
Deciding to establish an ILIT involves careful planning about funding, trustee selection, beneficiary designations, and interactions with retirement accounts and other assets. The firm assists with drafting the trust instrument, preparing necessary tax filings, and implementing transfers that place the life policy outside the taxable estate where appropriate. Because an ILIT is irrevocable once funded, early planning and clear communication with trustees and insured parties are important. We provide guidance tailored to California law and local practice in Salton City, coordinating with financial advisors when needed to ensure a cohesive plan that reflects your wishes.
An ILIT offers specific benefits that can be decisive in preserving wealth for intended beneficiaries. By holding a life insurance policy in an irrevocable trust, proceeds may be excluded from the insured’s estate for estate tax purposes, potentially reducing tax liability and protecting liquidity for heirs. An ILIT also allows precise control over distributions, protects proceeds from creditors and divorce in many circumstances, and can provide a structured way to support minor children or loved ones with special needs. Properly drafted, it complements other planning tools like pour-over wills and financial powers of attorney to create a cohesive estate plan.
Law Offices of Robert P. Bergman serves clients from San Jose to Salton City with a focus on estate planning matters including trusts, wills, and trust administration. The firm prepares ILITs, pour-over wills, advance health care directives, and powers of attorney, while also assisting with trust modifications, Heggstad petitions, and guardianship nominations. We emphasize clear communication, practical guidance, and careful drafting to ensure documents work together under California law. Clients receive personalized attention to reflect family dynamics, tax considerations, and long-term goals for asset protection and legacy planning.
An ILIT is a trust that becomes the owner and beneficiary of a life insurance policy, with terms that govern how proceeds are held and distributed after the insured’s death. Because ownership transfers remove the policy from the insured’s taxable estate in many cases, an ILIT can reduce estate tax exposure while providing liquidity to pay expenses, debts, and taxes. Formation requires selection of an appropriate trustee, drafting terms that comply with applicable tax rules, and careful funding and premium payment arrangements so the trust remains effective and achieves the intended estate planning outcomes.
Creating an ILIT involves several decisions that shape its long-term effect: whether to transfer an existing policy into the trust or have the trust purchase a new policy, how to structure gift provisions to cover premiums, and how to define distribution rules for beneficiaries. The trust document should address trust administration, successor trustees, and contingencies like policy lapse or proceeds used for family support. Coordination with retirement planning and beneficiary designations is important to avoid unintended tax or probate consequences and to ensure the ILIT integrates with the overall estate plan.
An Irrevocable Life Insurance Trust is a distinct legal entity that holds title to a life insurance policy and receives proceeds upon the insured’s death. Key attributes include irrevocability after funding, trustee control over policy ownership and distributions, and provisions that can prevent proceeds from being included in the insured’s estate for tax purposes. The trust must be drafted to meet federal tax requirements and avoid unintended inclusion of the policy in the insured’s estate. Its terms typically specify who may receive payments, how and when distributions occur, and how trust assets are managed for beneficiaries’ long-term benefit.
Essential elements of forming an ILIT include drafting the trust instrument with clear funding and distribution provisions, choosing a reliable trustee, transferring an existing policy or arranging purchase by the trust, and establishing a mechanism for premium payments often using annual gift transfers from the grantor. Administrative steps include obtaining a tax identification number for the trust, maintaining trust records, and preparing any required gift tax filings. Ongoing trust administration involves trustees making decisions about premium payments, investment of trust funds, and compliance with trust terms while communicating with beneficiaries as appropriate.
Understanding terminology helps when considering an ILIT. Terms such as grantor, trustee, beneficiary, gift tax exclusion, estate inclusion rules, and Crummey notices are central to how an ILIT functions. Clear definitions reduce confusion when drafting documents and coordinating with financial institutions. This section provides plain-language explanations of common terms you will encounter during the ILIT planning process so you can make informed decisions and discuss options with your legal and financial advisors. Knowing these terms helps ensure your trust achieves the intended asset protection and distribution goals.
The grantor is the person who creates and funds the ILIT, making gifts to the trust to cover premiums or provide liquidity. The trustee is the individual or entity that manages the trust, holds the life insurance policy, and carries out distribution instructions according to the trust document. Trustees have fiduciary duties to follow the trust terms and act in beneficiaries’ best interests while maintaining records and handling premium payments. Choosing the right trustee includes considering availability, financial acumen, and trust administration capabilities to ensure reliable management of policy and proceeds.
Gifts made to an ILIT to cover premiums may qualify for the annual gift tax exclusion if structured correctly, often through notices known as Crummey notices that give beneficiaries a temporary withdrawal right. Federal gift and estate tax rules govern whether the policy proceeds remain outside the grantor’s taxable estate. Timing is critical: policies transferred close to the insured’s death may still be included in the estate under the three-year rule. Proper planning addresses these tax considerations to maximize the intended benefits of placing life insurance in a trust.
A Crummey power is a provision that temporarily grants beneficiaries the right to withdraw gifts to the trust, creating a present interest that may qualify for the annual gift tax exclusion. Trustees typically send Crummey notices informing beneficiaries of the right and the timeframe for exercising it. Though beneficiaries rarely exercise withdrawal rights, providing them maintains the intended tax treatment for premium funding. The trust should outline the mechanics of notices and withdrawals so the grantor’s contributions are treated efficiently for gift tax purposes while preserving the long-term intention that funds remain invested for life insurance premiums and eventual distributions.
Federal rules generally exclude life insurance held in an ILIT from the insured’s estate, but transfers made within three years of death may still be included under the three-year rule. This rule can negate some benefits of a late transfer, so it is important to begin ILIT planning well before anticipated changes in health. The trust document and transfer timing should account for this rule to help ensure proceeds remain outside the estate. Working through these timing considerations with legal counsel helps preserve intended tax and distribution outcomes.
An ILIT differs from revocable living trusts, wills, and payable-on-death designations primarily in its irrevocable nature and its tax and creditor protection advantages for life insurance proceeds. Revocable trusts offer flexibility and probate avoidance but do not remove assets from the taxable estate while the grantor is alive. A pour-over will complements a trust arrangement by directing assets to a trust at death but does not achieve the same exclusions for life insurance proceeds as an ILIT. Choosing among options depends on goals for tax planning, control over distributions, and the desire to protect proceeds from certain claims.
For individuals with modest life insurance coverage and straightforward beneficiary arrangements, a limited approach such as maintaining direct beneficiary designations or using a revocable trust may be sufficient. If the policy value is unlikely to create estate tax exposure and beneficiaries are adults capable of managing funds, the administrative complexity and irrevocability of an ILIT may not be necessary. In these cases, ensuring beneficiary designations are current and coordinating policies with a will or revocable trust offers a practical solution that is easier to modify over time when circumstances change.
When a client anticipates significant life changes in the near term, including changes in family structure, financial position, or long-term health, retaining flexibility can be valuable. Revocable arrangements allow changes without the permanence of an ILIT, which cannot easily be undone once funded. A limited approach supports adaptability while other planning documents are updated. For those who value the ability to modify beneficiaries, coverage levels, or policy ownership without engaging in trust administration, a less permanent structure may provide the right balance between protection and flexibility.
When an estate includes substantial assets, business interests, or complex family arrangements, a comprehensive strategy helps coordinate an ILIT with other trusts, retirement accounts, and beneficiary designations to reduce tax exposure and unintended consequences. A holistic approach ensures that an ILIT’s formation does not conflict with other planning elements and that provisions for trust administration, successor trustees, and contingencies are aligned. This coordination supports consistent implementation of the client’s overall legacy objectives and enables proactive planning for potential estate tax liabilities.
When beneficiaries include minors, individuals with special needs, or others who may require long-term financial oversight, a comprehensive plan allows the ILIT to be tailored with distribution rules, trust provisions, and coordination with special needs trusts or guardianship nominations. Structuring how proceeds are held and paid out can protect benefits, provide for ongoing care, and avoid rapid depletion of funds. Integrating an ILIT with other protective arrangements helps ensure beneficiaries receive steady support while minimizing unintended impacts on public benefits or creditor claims.
A comprehensive approach to estate planning that includes an ILIT alongside wills, revocable trusts, and powers of attorney delivers clarity and coordination across documents. Such integration helps avoid conflicting beneficiary designations, ensures funding strategies for premiums are consistent with gift tax rules, and provides continuity of decision-making through designated trustees and health care agents. By anticipating multiple scenarios and outlining clear administrative processes, a coordinated plan reduces family uncertainty and supports efficient administration when the time comes to carry out the grantor’s wishes.
Coordinated planning also supports long-term asset protection and can preserve wealth for multiple generations by aligning trust provisions with succession plans, retirement accounts, and business interests. When documents are drafted with consistent goals and cross-references, the risk of unintended estate inclusion or disputes decreases. This level of planning enables tailored distribution timing, tax efficiency strategies, and mechanisms to respond to changing laws or family circumstances, providing confidence that the estate plan is structured to achieve intended legacy and financial security goals.
One significant benefit of including an ILIT in a broader estate plan is the potential to reduce estate tax exposure while providing heirs with immediate liquidity to settle expenses, debts, and taxes without forcing the sale of assets. Proper trust funding and ownership structures can help keep life insurance proceeds out of the taxable estate, offering a source of funds that may be used for debts, administration costs, or structured support for beneficiaries. This combination of tax awareness and liquidity planning helps preserve family wealth and maintain financial stability during estate settlement.
An ILIT combined with supporting documents gives the grantor control over how proceeds are distributed, enabling tailored timing and conditions that reflect family needs and long-term priorities. Trust provisions can limit direct access to funds for beneficiaries who are minors or face financial challenges, reducing the risk of rapid depletion or misuse. Additionally, proceeds held in trust can offer a layer of protection from creditors or divorce proceedings in many instances, preserving assets for intended recipients and supporting a more predictable financial legacy.
Begin ILIT planning well in advance of significant life events to avoid last-minute transfers that could fall inside the taxable estate. Early planning allows time to coordinate the ILIT with revocable trusts, retirement account beneficiary designations, and other estate planning tools. Preparation includes selecting a trustee, drafting provisions for premium funding and distribution, and ensuring required filings and notices are in place. Thoughtful early steps reduce the risk of unintended tax consequences and make administration smoother for trustees and beneficiaries when the trust needs to operate.
Establish a clear mechanism for funding policy premiums, often through annual gifts to the trust that qualify for the gift tax exclusion. Maintain records and send appropriate notices to beneficiaries when Crummey provisions are used. Proper documentation supports desired tax treatment and prevents misunderstandings during administration. Keeping detailed records of gift transfers, premium payments, and trustee decisions helps demonstrate compliance with trust terms and tax rules, promoting smoother trust management and preserving intended estate planning results over time.
Consider an ILIT if your goals include preserving life insurance proceeds from estate inclusion, providing liquidity for heirs, or protecting proceeds from creditor claims under appropriate circumstances. An ILIT can be a powerful tool for aligning insurance benefits with long-term family objectives, offering a structured way to distribute funds, support dependents, and reduce potential tax burdens. Reviewing your overall asset mix and projected estate tax exposure helps determine whether an ILIT fits your plan and how it should be structured in coordination with other documents.
An ILIT is also worth considering when beneficiaries require oversight, such as minor children, family members with special needs, or those who may benefit from managed distributions. The trust environment enables the grantor to set distribution timing, conditions, and protections that help ensure funds are used as intended. Additionally, those with business interests, retirement accounts, or substantial life insurance policies may find an ILIT contributes to a more predictable succession plan and supports preservation of wealth across generations when structured as part of a comprehensive planning approach.
People often create an ILIT when they hold significant life insurance policies, face potential estate tax exposure, or want to ensure that life insurance proceeds are distributed according to specific rules rather than by direct beneficiary designation. An ILIT is also considered by those seeking to protect proceeds from creditor claims or divorce, when beneficiaries need long-term oversight, or when coordinating business succession and liquidity. Each circumstance requires tailored drafting to match personal goals, family dynamics, and tax planning considerations under applicable law.
When life insurance coverage is substantial relative to the size of an estate, an ILIT can help manage potential estate tax exposure by removing the policy proceeds from the insured’s taxable estate when structured and timed correctly. This planning can provide funds to pay estate taxes and administration costs without forcing the sale of illiquid assets. Establishing an ILIT in this context requires careful attention to transfer timing and compliance with tax rules to ensure the trust accomplishes the intended protection and liquidity objectives for heirs.
An ILIT allows the grantor to control how proceeds are held and distributed to minors or beneficiaries who may need ongoing financial support. Trust terms can specify age-based payments, educational funding, or periodic distributions for care, reducing the risk that beneficiaries receive large lump sums without safeguards. Coordinating the ILIT with guardianship nominations, special needs trusts, or other protective arrangements ensures that financial support is managed in a way that respects benefit eligibility rules and long-term stability for vulnerable family members.
Business owners may use an ILIT to provide liquidity for buy-sell arrangements, to facilitate tax-efficient transitions, or to protect company-related financial interests after the owner’s death. Life insurance proceeds managed through an ILIT can deliver timely funds to satisfy buyout obligations or to stabilize business operations during ownership transition. Integrating the ILIT with business succession documents and retirement planning helps ensure that proceeds are available for intended corporate or personal purposes while preserving the owner’s legacy goals.
We provide ILIT planning and related estate planning services to residents of Salton City and Imperial County, guiding clients through trust drafting, funding, and administration under California law. Our approach focuses on clear communication, careful document drafting, and practical implementation to ensure the ILIT functions as intended. We help coordinate ILITs with revocable trusts, wills, powers of attorney, and beneficiary designations, and we can work with financial advisors and trustees to implement premium funding and recordkeeping practices that maintain desired tax treatment and trust integrity.
The firm brings extensive experience in drafting and administering trusts and wills, including coordinated plans that involve ILITs, pour-over wills, and trust modifications. We focus on practical solutions tailored to clients’ family and financial circumstances, ensuring documents work together to meet long-term objectives. Our team provides clear explanations of tax and transfer issues, assists with trustee selection, and guides clients through funding strategies that support desired outcomes while complying with legal requirements in California.
Clients benefit from careful drafting that addresses contingencies, successor trustee arrangements, and premium funding procedures, helping reduce the risk of disputes and unintended consequences. We help prepare necessary notices and filings associated with trust funding and provide ongoing advice for trust administration matters. Our goal is to provide a reliable planning process that integrates ILITs with broader estate planning documents to protect family assets and ensure a smoother transition when trust provisions are implemented.
We also assist with related matters such as Heggstad petitions, trust modification petitions, guardianship nominations, and HIPAA authorizations to create a comprehensive plan that reflects client priorities. Whether updating an existing plan or creating a new ILIT, we emphasize documentation, coordination, and thoughtful guidance to help clients make informed decisions and maintain consistency across estate planning instruments under California law.
Our process for creating an ILIT begins with an initial review of your assets, insurance policies, and family goals to evaluate whether an ILIT serves your objectives. We then draft tailored trust documents, advise on trustee selection, and outline funding strategies for premium payments and gift tax treatment. After implementation, we assist with trust administration matters such as recordkeeping, Crummey notices, and coordinating with financial institutions. Throughout, we provide clear communication so trustees and beneficiaries understand their roles and obligations under the trust.
The initial assessment identifies your goals for life insurance proceeds, reviews existing policies and beneficiary designations, and evaluates potential estate tax exposure. We discuss whether to transfer an existing policy into a trust or have the trust purchase a new policy, and consider how premium funding will be managed. This phase includes explaining costs, timing considerations like the three-year rule, and how the ILIT will interact with your overall estate plan. Clear planning at this stage helps prevent unintended estate inclusion and mismatches with other documents.
We review client documents including wills, revocable trusts, beneficiary designations, retirement accounts, and existing life insurance policies to determine how they connect with a potential ILIT. This review identifies conflicts, opportunities to coordinate funding and successor arrangements, and any timing concerns that could affect the ILIT’s effectiveness. By assessing the full estate picture, we can recommend tailored drafting and funding plans that support the client’s objectives while minimizing surprises at trust administration.
During planning we define distribution goals, discuss trustee responsibilities, and consider successor trustees to ensure continuity. We explore how proceeds should be used, whether to set age-based distributions, educational support, or ongoing maintenance for vulnerable beneficiaries. Trustee selection is addressed with attention to availability and capacity for long-term administration. Documenting these choices clearly in the trust instrument reduces ambiguity and helps trustees carry out the grantor’s intentions when the trust becomes active.
After planning, we prepare the ILIT document, coordinate any required policy ownership transfers or applications, and advise on funding mechanisms for premium payments. Drafting focuses on clear language about distributions, trustee powers, and procedures for Crummey notices if annual gift exclusion treatment is desired. We also obtain a tax identification number for the trust and help set up trust bank accounts or premium funding arrangements. Implementation ensures the ILIT is properly established and ready to function as intended.
Drafting includes provisions that govern ownership transfer, premium payment rules, distribution conditions, trustee powers, successor appointments, and mechanisms for recordkeeping. Funding provisions specify how gifts will be made to the trust and whether Crummey notices will be used to secure the annual gift tax exclusion. Clear, detailed provisions reduce ambiguity during administration and help preserve the intended tax and distribution outcomes for the trust.
We work with life insurance carriers to transfer ownership or issue new policies in the trust’s name, ensuring paperwork is completed correctly and timing requirements are met to avoid unintended estate inclusion. This step includes setting up trust accounts for premium payments and confirming beneficiary designations are aligned with the ILIT. Proper coordination with financial institutions and carriers helps avoid lapses in coverage and preserves the trust’s intended benefits.
After an ILIT is established, ongoing administration includes paying premiums, maintaining records, sending notices when required, and making distributions according to trust terms. Regular review helps ensure the ILIT continues to align with changing family circumstances, tax law updates, and financial developments. Trustees should keep clear documentation of gifts, premium payments, and communications with beneficiaries. Periodic reviews with legal counsel and financial advisors support continued compliance and effective implementation of the grantor’s intentions.
Trustees are responsible for maintaining accurate records of trust assets, gift transfers, premium payments, and beneficiary communications. They must follow the trust’s distribution instructions and act in the beneficiaries’ interests while complying with applicable law. Strong recordkeeping facilitates trust administration, supports tax filings, and provides transparency for beneficiaries. Clear procedures and timely documentation help trustees meet obligations and reduce the chance of disputes or misunderstandings during trust operation.
Although an ILIT is irrevocable after funding, periodic reviews of surrounding estate planning documents, beneficiary circumstances, and insurance coverage remain important. These reviews assess whether additional planning steps are warranted, such as drafting supplemental trusts, updating related documents like pour-over wills, or coordinating with retirement planning. Regular communication among trustees, grantors, and advisors helps ensure the ILIT continues to align with the broader estate plan and family needs over time.
An Irrevocable Life Insurance Trust is a trust that owns and is the beneficiary of a life insurance policy. By placing the policy inside the trust, the policy proceeds are intended to be managed and distributed according to the trust’s terms rather than by direct beneficiary payment. The trust document sets out how proceeds are to be used, who receives distributions, the trustee’s powers, and how premiums are funded. When properly structured, this arrangement can provide liquidity to heirs and align insurance proceeds with broader estate planning goals. Creating an ILIT requires selecting a trustee, drafting clear funding provisions, and coordinating with insurance carriers for ownership transfer or new policy issuance. Because an ILIT is irrevocable once funded, planning includes careful consideration of timing, potential tax consequences, and trustee responsibilities. The trust operates under federal and state law, and implementation should be coordinated with other estate documents to avoid unintended results.
Transferring a policy to an ILIT can remove the policy proceeds from the insured’s taxable estate if the transfer is completed in time and structured to meet tax rules. When the trust owns the policy and the insured does not retain incidents of ownership, proceeds received by the ILIT are generally not includable in the insured’s estate. Timing is important because transfers made within a specified period before death may still be included under applicable rules. To preserve the intended tax treatment, planners often account for timing issues, premium funding approaches, and use of annual gift exclusions. Proper coordination with other estate planning elements ensures the ILIT achieves the desired estate tax outcomes while providing liquidity and preserving the grantor’s distribution goals.
Premiums for a policy owned by an ILIT are commonly funded through annual gifts from the grantor to the trust, which may qualify for the annual gift tax exclusion if structured as a present interest. Trustees often use Crummey notice provisions to create a temporary withdrawal right for beneficiaries, supporting the claim that gifts are present interests eligible for exclusion. Maintaining documentation of gifts and notices supports the intended treatment and reduces the risk of gift tax issues. When larger contributions are required or the annual exclusion is insufficient, additional planning may involve lifetime gift strategies or other funding mechanisms. Working through funding plans in advance helps ensure premium payments are made timely without jeopardizing the trust’s tax position and while preserving the grantor’s broader estate planning goals.
A Crummey notice is a communication sent to beneficiaries informing them of their short-term right to withdraw a contribution to the trust. The purpose is to create a present interest so that the gift may qualify for the annual gift tax exclusion. Although beneficiaries typically do not exercise the withdrawal right, providing the notice and respecting the withdrawal period helps ensure gifts used for premium funding are treated under the exclusion rules. Implementing Crummey notices requires careful drafting of trust language that grants the withdrawal right and a consistent process for sending notices and maintaining records. Proper notice procedures and documentation support the trust’s tax treatment and help the trustee demonstrate compliance with the intended funding strategy.
A trustee should be someone reliable who understands the responsibilities of managing a trust, arranging premium payments, maintaining records, and following distribution instructions. Trustees can be trusted family members, friends, or a corporate trustee, depending on the complexity of the trust and the expected duration of administration. The choice should reflect availability, financial judgment, and capacity to carry out fiduciary duties over time. Naming successor trustees is equally important to ensure continuity. Clear guidance in the trust document about compensation, decision-making authority, and successor appointment helps prevent disputes and ensures that trustees can administer the ILIT in a manner consistent with the grantor’s intentions and the trust’s objectives.
The three-year rule can cause a policy transferred into an ILIT within three years of the insured’s death to be included in the insured’s estate for tax purposes in some circumstances. Because of this timing rule, transfers made close to the insured’s death may not achieve the intended exclusion from the taxable estate. For that reason, early planning and timely transfers are important to preserve anticipated tax benefits. If the three-year period presents concerns, alternatives include purchasing a new policy in the trust’s name or implementing other estate planning strategies to address liquidity and tax needs. Discussing timing and options with counsel helps determine the best route based on health, policy status, and estate objectives.
Proceeds held in an ILIT may be afforded protection from certain creditor claims and divorce settlements depending on trust terms and applicable law. By placing proceeds in a trust rather than distributing them directly to a beneficiary, the trust can limit beneficiary control and thereby reduce exposure to some creditor claims. The degree of protection varies based on the jurisdiction, timing of transfers, and how the trust is structured. To enhance protection, the trust should include clear distribution provisions and be administered consistently with the grantor’s intent. Consulting with counsel about state law implications and coordination with broader asset protection planning can help clarify the level of protection an ILIT may provide in specific circumstances.
If premium payments lapse after the trust holds the policy, the policy may lapse or be reduced, which could jeopardize the intended benefits of the ILIT. Trustees have a duty to monitor premium schedules and maintain adequate funding to keep the policy in force. If funding obligations are not met, trustees should consider alternatives such as adjusting coverage, finding replacement policies, or exploring funding sources to prevent lapses. Maintaining clear funding plans, setting up trust bank accounts for premium payments, and keeping beneficiaries informed are practical steps that help avoid lapses. Regular communication among the grantor, trustee, and advisors minimizes the risk of unexpected policy termination and ensures the ILIT continues to meet planning goals.
An ILIT should be coordinated with other estate planning documents to avoid conflicting beneficiary designations and to ensure consistent administration. Revocable trusts, pour-over wills, powers of attorney, and retirement account beneficiaries should be reviewed in tandem with the ILIT to ensure each document supports the same overall goals. This coordination prevents unintended estate inclusion, double funding, or gaps in coverage that could complicate administration. Regular reviews help align changes in family circumstances, policy values, and tax laws with the ILIT and related documents. Keeping the estate plan synchronized reduces the risk of disputes and supports smoother implementation of the grantor’s intentions upon death or incapacity.
The time to set up an ILIT and transfer a policy varies depending on whether an existing policy is transferred or a new policy is issued, how quickly trustees and carriers process paperwork, and whether any medical underwriting is required. Drafting and signings can often be completed within a few weeks for straightforward cases, while transferring ownership of existing policies or obtaining new coverage that requires underwriting may take longer. Careful coordination with insurance carriers, trustees, and financial institutions helps minimize delays. Early planning and proactive handling of carrier requirements, trustee selection, and funding arrangements can streamline the process and reduce the risk of timing issues that could affect estate tax treatment or policy continuity.
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