An irrevocable life insurance trust, often called an ILIT, is a tailored estate planning tool used to hold life insurance outside of a taxable estate. For residents of Oildale and the surrounding Kern County communities, an ILIT can provide a controlled way to manage insurance proceeds for beneficiaries, reduce potential estate tax exposure, and create clear directions for distribution after death. Establishing an ILIT involves legal drafting, selection of trustees, and careful funding of the trust with a life insurance policy or transfers of ownership, all undertaken with an eye toward state and federal rules that affect how proceeds are treated.
Setting up an ILIT requires attention to timing and formalities to ensure the trust achieves intended objectives. For example, transferring an in-force policy to a trust may trigger gift tax considerations and could leave the policy proceeds included in the grantor�s estate if the grantor dies within three years of the transfer. In Oildale and across California, individuals often create ILITs as part of a broader estate plan that includes wills, pour-over wills, revocable living trusts, powers of attorney, and health care directives, so that insurance benefits are distributed according to long-term family and financial goals.
An ILIT can be a powerful component of a thoughtful estate plan because it separates life insurance proceeds from the grantor�s taxable estate and provides structured distribution to heirs. For families in Oildale, this can mean preserving liquidity to pay estate administration costs or providing for children and grandchildren without exposing proceeds to probate. An ILIT also enables grantors to specify conditions for distributions, name trustees who will manage proceeds responsibly, and reduce the likelihood of disputes. Beyond tax considerations, ILITs can protect proceeds from certain creditor claims and help maintain privacy by avoiding probate proceedings that become part of the public record.
The Law Offices of Robert P. Bergman provides estate planning services serving Oildale, Kern County, and broader California communities, guiding clients through the details of trust drafting, funding, and ongoing administration. Our approach emphasizes clear communication, practical planning, and drafting that reflects each client�s family dynamics and financial realities. We assist with related documents such as revocable living trusts, pour-over wills, powers of attorney, health care directives, and trust certifications. Clients value having a consistent team that understands state rules, coordinates with financial advisors and insurance carriers, and helps implement plans that fit both short-term and long-term goals.
An ILIT is a formal trust document that becomes the owner and beneficiary of a life insurance policy, removing the policy�s death benefit from the grantor�s probate estate if properly drafted and funded. The trust must be irrevocable, meaning the grantor generally cannot change the trust terms or reclaim ownership of the policy once the transfer is completed without adverse tax consequences. Choosing trustees and naming beneficiaries within the trust permits precise control over how proceeds are managed and distributed, which can be especially helpful where beneficiaries are minors, have special financial needs, or when there are blended family considerations.
Funding an ILIT can occur by transferring an existing policy to the trust or by having the trust purchase a new policy. Both paths require careful review of gift tax rules, the federal three-year inclusion rule, and potential state considerations that affect when proceeds will be excluded from the grantor�s estate. Trustees must understand their administrative duties, which often include paying premiums from trust assets or from gifts to the trust by the grantor, keeping records, and ensuring distributions are made according to the trust terms. Proper coordination with insurance companies and financial advisors helps avoid common pitfalls.
An irrevocable life insurance trust is a legal entity created by a trust document that owns and controls a life insurance policy outside of the grantor�s taxable estate when properly established and funded. The trust document names a trustee who will manage the policy, accept gifts to pay premiums, and distribute proceeds according to the grantor�s instructions. Important legal considerations include the gift tax consequences of transferring a policy to the trust, the need to avoid retaining incidents of ownership that would pull the policy back into the estate, and state-specific rules that affect trustee duties and trust administration. Clear drafting is essential to achieve intended results.
Establishing an ILIT requires several coordinated steps: drafting an irrevocable trust document that reflects distribution instructions, naming a trustee and successor trustees, transferring or assigning ownership of the insurance policy to the trust, and arranging for premium payments from trust funds or gifts to the trust. The grantor should also coordinate beneficiary designations so the trust is the listed beneficiary. If transferring an existing policy, the grantor should understand potential gift tax reporting requirements and the three-year inclusion rule. Ongoing maintenance includes trust recordkeeping, premium payment monitoring, and timely filings when necessary.
Familiarity with common terms helps clients make informed decisions about ILITs. Terms such as grantor, trustee, beneficiary, funding, decedent, and gift tax are central to understanding how the trust operates and how life insurance proceeds are handled. Knowing the implications of transferring ownership, how premiums will be paid, and what trustee responsibilities entail reduces surprises. This glossary section defines important words and concepts that frequently arise during planning conversations and document preparation, providing a practical reference for clients as they move forward with their estate plans.
An irrevocable life insurance trust is a trust that cannot be revoked or amended by the grantor in ordinary circumstances and is designed to own life insurance policies. The trust holds the policy as an asset, names beneficiaries who will receive proceeds, and specifies how funds should be distributed. The ILIT is structured to remove the insurance proceeds from the grantor�s taxable estate, provided that formalities and timing rules are observed. Setting up an ILIT involves legal drafting, coordination with insurance carriers, and ongoing administration to ensure that premium payments and trustee duties are carried out.
A trustee is the person or institution named to manage the trust assets, accept gifts on behalf of the trust, pay premiums when appropriate, and distribute proceeds according to the trust terms after the grantor�s death. Trustee responsibilities include maintaining accurate records, filing required tax returns if necessary, communicating with beneficiaries, and following the fiduciary duty to act in the best interests of the trust according to the document�s instructions. Choosing an appropriate trustee who can handle administrative tasks and maintain impartiality is an important planning decision.
The grantor is the individual who creates the trust and transfers policy ownership or gifts to the trust to fund premium payments. Transfers to an ILIT may be considered gifts subject to federal gift tax rules, which can require reporting to the IRS and potentially using part of the lifetime gift tax exemption. Additionally, if the grantor transfers an existing life insurance policy to the trust and dies within three years of the transfer, the policy proceeds may be included in the grantor�s estate for estate tax purposes. Planning around these timing rules is essential to achieve the intended tax outcomes.
Funding an ILIT typically involves either transferring an existing policy to the trust or having the trust purchase a new policy. If the grantor makes annual gifts to the trust to cover premiums, the trustee uses those funds to pay the insurer. Some clients use Crummey withdrawal notices to qualify gifts as present interest for gift tax exclusion. Trustees must coordinate with insurers to accept premium payments and preserve policy status. Proper documentation of gifts and payments helps demonstrate the trust was funded and administered according to plan.
When comparing an ILIT to alternatives such as holding a policy in a revocable living trust, naming individual beneficiaries, or relying on beneficiary designations alone, key differences emerge in control, tax treatment, and creditor exposure. A revocable trust does not remove the policy from the taxable estate, while an ILIT can exclude proceeds if properly executed. Naming individuals directly is simpler but offers less control over post-death management. Each option carries different administrative burdens and protections, so reviewing family goals, potential estate tax exposure, and the need for controlled distributions will guide the right selection for Oildale residents.
A more limited approach, such as naming beneficiaries directly or retaining a policy in a revocable trust, may be sufficient for individuals with modest life insurance coverage and straightforward beneficiary needs. If proceeds will go to a surviving spouse or a single adult beneficiary who does not require managed distributions, the additional complexity of an ILIT may not be necessary. In such cases, simplicity reduces ongoing administrative tasks and costs while still ensuring that proceeds are available to beneficiaries without unnecessary limitations or restrictions.
For many families whose combined estate values are well below estate tax thresholds, the tax advantages of an ILIT may be limited. If there is low risk of federal or state estate tax, holding a policy in a revocable trust or keeping beneficiary designations current may meet planning objectives without the irrevocability and administrative requirements of an ILIT. Nevertheless, other goals such as protecting proceeds from creditors or structuring distributions may still favor trust-based solutions depending on the family�s circumstances.
When family dynamics are complex, such as in blended families or where beneficiaries include minors or individuals with special needs, a comprehensive planning approach helps coordinate insurance with trusts, wills, and powers of attorney to achieve cohesive results. Combining an ILIT with rest of an estate plan allows grantors to address guardianship nominations, special needs trust funding, and long-term financial support. This coordination reduces the chance of contradictory provisions and helps ensure that life insurance proceeds are used in the manner intended by the grantor without creating unintended tax consequences or disputes.
Business owners and individuals with concentrated assets often need a comprehensive plan that accounts for liquidity at death, succession planning, and creditor exposures. An ILIT can be part of a larger strategy to provide cash for estate settlement, business continuation, or buy-sell agreements, while other trusts and documents address ownership transitions and guardianship. Coordinating insurance trusts with retirement plan trusts or irrevocable life policies helps ensure the estate has needed liquidity without forcing the sale of business interests under unfavorable conditions.
A comprehensive approach to estate planning that includes an ILIT alongside wills, revocable trusts, powers of attorney, and health care directives provides multiple layers of protection and clarity. This coordination helps reduce potential probate delays, creates liquidity for estate settlement costs, and provides mechanisms for controlled distributions. Integrating an ILIT into the broader plan ensures that beneficiary designations and trust provisions do not conflict, and that the overall plan reflects long-term family and financial goals while addressing tax, creditor, and administrative concerns.
Comprehensive planning also improves continuity and reduces stress for survivors by providing clear guidance on asset management and distribution. Trustees and fiduciaries will have a roadmap for administering funds, and combining documents such as pour-over wills and trust certifications can minimize court involvement. For Oildale residents who value privacy and orderly succession, this integrated approach can be the difference between a smooth transition and a time-consuming, costly estate process that distracts from grieving and family needs.
Integrating an ILIT with other estate documents enhances control over how life insurance proceeds are used. Rather than a lump-sum payment to individual beneficiaries, a trust can provide staged distributions, incentives for educational or health needs, or safeguards if a beneficiary faces financial difficulties. This predictability helps grantors tailor outcomes to family goals and reduces potential conflicts among heirs. A well-designed plan anticipates possible life changes and specifies successor trustees and alternates so administration remains orderly even if circumstances evolve after the grantor�s death.
One of the primary benefits of using an ILIT as part of a broader plan is the potential tax efficiency and improved liquidity for estate settlement. Removing life insurance proceeds from the probate estate can reduce estate tax exposure and provide ready cash to settle debts, taxes, and administration costs. This liquidity can prevent forced sales of property or business interests and help beneficiaries receive intended inheritances in a timely fashion. Proper drafting and timely funding are essential to secure these advantages without unintended tax consequences.
Ensure the trust is listed as both owner and beneficiary of the life insurance policy to achieve the intended tax and probate outcomes. When transferring an existing policy, confirm with the insurer that ownership has been updated and document the change. It is important to review beneficiary designations on retirement accounts and other assets to avoid conflicts with trust provisions. Proper coordination prevents unintended inclusion of proceeds in the estate and helps the trustee manage distributions as the grantor intended without administrative surprises.
Selecting a trustee who is willing and able to manage administrative tasks, communicate with beneficiaries, and follow the trust�s terms is a critical planning step. Consider naming successor trustees and specifying circumstances under which they assume duties to avoid confusion later. For families seeking continuity, a combination of a trusted family member and a corporate trustee or attorney may balance personal knowledge with administrative reliability. Clear instructions in the trust document about distribution standards and trustee powers reduce the potential for disputes.
Individuals choose an ILIT for several reasons, including the desire to remove life insurance proceeds from their taxable estate, provide controlled distributions to beneficiaries, and ensure liquidity for estate settlement costs. An ILIT may be particularly useful for those who own larger policies, have potential estate tax exposure, or wish to protect proceeds from certain creditor claims. For those with business interests, the ILIT can fund buy-sell agreements or provide an orderly transition for ownership while preserving family assets for heirs.
Other motivating factors include blended family dynamics where a grantor wants to ensure that children from a prior relationship receive a specified inheritance, concerns about a beneficiary�s financial maturity, or the need to coordinate life insurance with existing trusts and retirement plans. For Oildale residents and Kern County families, an ILIT can be a strategic element of a complete estate plan that includes wills, powers of attorney, and health care directives, aligning both immediate priorities and longer-term goals for loved ones.
Common circumstances that lead people to form an ILIT include significant life insurance holdings, estates that may approach or exceed tax exemption levels, business ownership with succession planning needs, and family structures needing controlled distributions. Grantors concerned about probate delays or public estate records often use an ILIT combined with other trust documents to enhance privacy and speed of distribution. Careful evaluation of timing, costs, and administrative responsibilities helps determine whether an ILIT is an appropriate match for a client�s goals.
In blended family situations, an ILIT can define how life insurance proceeds are allocated among current spouses, children from prior marriages, and other intended heirs. The trust language can set conditions or milestones that beneficiaries must meet before receiving distributions, thereby protecting the grantor�s wishes and reducing the potential for disputes. By holding the policy in trust, the grantor can create a neutral structure that treats beneficiaries fairly according to the estate plan, while maintaining clarity about long-term distribution objectives.
Business owners often use ILITs to provide liquidity that secures buy-sell arrangements or supports business succession plans without forcing the sale of business assets. Life insurance proceeds held in trust can be directed to business partners or successors under the terms of a buy-sell agreement, providing orderly funding for ownership transitions. This approach helps preserve business continuity while ensuring that family members who are not part of the business receive fair treatment consistent with the owner�s estate plan.
When beneficiaries may face creditor claims, marital dissolution, or challenges managing a large sum, an ILIT can help protect proceeds and provide for structured distributions. Trust terms can set spending standards for health, education, maintenance, and support, allowing trustees to make prudent distribution decisions tailored to beneficiaries� needs. This protection can be particularly important when a beneficiary receives government benefits where an outright inheritance might affect eligibility, requiring coordination with special needs planning or other protective measures.
The Law Offices of Robert P. Bergman provides clients in Oildale and throughout Kern County with practical guidance on drafting, funding, and administering ILITs. We assist with selecting trustees, coordinating policy ownership changes, and integrating ILITs with broader estate plans that include revocable trusts, wills, powers of attorney, and health care directives. Our goal is to help clients clarify intentions, preserve assets for heirs, and reduce administrative burdens for loved ones. Call 408-528-2827 to discuss how an ILIT might fit into your plan and to schedule an initial consultation.
Clients work with the Law Offices of Robert P. Bergman because we emphasize clear communication, thoughtful drafting, and coordinated implementation of estate planning tools. We take time to understand family dynamics, the structure of assets, and the client�s long-term objectives so that trust provisions reflect real-world needs. From retirement plan trusts to pour-over wills and guardianship nominations, our service aims to reduce surprises and provide dependable administration instructions for trustees and family members at difficult times.
When establishing an ILIT, attention to timing, tax reporting, and insurer requirements is essential. We work with clients to avoid common mistakes such as retaining incidents of ownership that could cause estate inclusion or failing to document gifts that fund premium payments. Our practice coordinates with financial and insurance professionals to ensure ownership transfers are completed correctly and that trust funding strategies align with the client�s overall financial plan and family priorities.
Beyond document preparation, we assist clients with trustee selection, ongoing administration guidance, and amendments to related estate plan documents to maintain internal consistency. For families in Oildale and Kern County, having a legal partner who understands local needs and the interplay of California rules with federal tax considerations helps ensure that the ILIT functions as intended and provides the protections and distributions the grantor envisioned.
Our process begins with an initial meeting to gather family, financial, and policy information and to clarify objectives for the ILIT and overall estate plan. We analyze existing policies, review beneficiary designations, and discuss funding options and timing considerations. Once goals are clear, we draft the ILIT document, coordinate ownership transfers with insurance carriers, and prepare supporting documents such as pour-over wills, powers of attorney, and health care directives. We also provide trustees with guidance on administration and recordkeeping to help preserve the plan�s intended benefits.
The initial consultation focuses on understanding the client�s family makeup, current assets, existing estate documents, and the specifics of any life insurance policies. We ask about beneficiaries, potential estate tax exposure, business interests, and other trusts that may interact with the ILIT. This stage includes gathering policy statements, beneficiary forms, and financial documents to evaluate how best to structure the ILIT so that it meets the client�s objectives without unintended tax or administrative complications.
We carefully review life insurance policies to determine ownership status, beneficiary designations, and the implications of transferring ownership to a trust. This review identifies whether the policy is term or permanent, whether it has cash value, and whether transferring the policy will trigger any tax reporting requirements. We ensure that beneficiary designations are consistent with the planned trust arrangements and outline any changes necessary to put the ILIT in place effectively while minimizing adverse tax results.
Assessing gift and estate tax implications, including the federal three-year inclusion rule, is a critical part of early planning. We evaluate whether a new policy purchased by the trust or an ownership transfer of an existing policy best meets the client�s goals and whether any delay or alternative approach better serves tax planning objectives. This assessment helps determine the appropriate funding timeline and whether additional estate planning measures are needed to accomplish the client�s objectives.
Once the approach is chosen, we draft the ILIT document to reflect distribution terms, trustee powers, successor trustee provisions, and any special instructions for beneficiaries. We coordinate with insurers to change ownership or to issue a new policy to the trust, prepare any necessary assignment documents, and advise on gift reporting and premium funding methods. Our drafting ensures the trust language aligns with the rest of the estate plan and anticipates future administrative needs.
The trust instruments include specific provisions for trustee powers, distribution standards, and mechanisms for successor trustee appointment. We provide written trustee instructions that outline premium payment procedures, recordkeeping practices, and steps to follow at the grantor�s death. Clear instructions reduce ambiguity and facilitate prompt, orderly administration of the trust and policy proceeds according to the grantor�s expressed goals.
We work closely with insurance carriers and financial advisors to complete ownership transfer forms, assign policies properly, and ensure the trust meets the insurer�s requirements. Coordination with financial professionals helps align the ILIT with broader wealth management objectives and ensures that premium funding strategies are practical and sustainable. This collaborative effort reduces the chance of administrative errors that could jeopardize the desired tax outcomes or policy status.
After the trust is funded and the policy is in place, ongoing administrative tasks include trustee recordkeeping, premium payments, and periodic reviews to ensure the plan remains aligned with the client�s circumstances. We assist trustees with initial setup tasks, provide guidance for required filings, and advise on steps to take when the insured passes away so the trust distributes proceeds in accordance with the trust document. Periodic reviews help adapt the plan to life changes, tax law updates, and shifts in family needs.
Trustees should maintain records of gifts to the trust, premium payments, communications with beneficiaries, and any transactions involving the policy. Proper documentation supports tax reporting and demonstrates adherence to the trust terms. We provide trustees with templates and checklists that assist with routine administration and clarify the process for filing claims after the insured�s death. Consistent, organized records help ensure the trust operates smoothly when it is needed most.
When the insured dies, the trustee files a claim with the insurance carrier, collects proceeds on behalf of the trust, and distributes funds according to the trust terms. Trustees should also consider estate settlement needs such as taxes, debts, and administrative expenses, using the trust proceeds where permitted to satisfy these obligations. Working with legal counsel during the claims and distribution process helps ensure compliance with the trust document and applicable law while providing clarity and support to beneficiaries during a difficult time.
An irrevocable life insurance trust is a trust created to own and manage a life insurance policy so that the policy proceeds will be held and distributed according to the trust terms at the grantor�s death. The trust is irrevocable, meaning the grantor generally gives up the power to change the trust terms or reclaim ownership of the policy. By placing the policy in the trust, the grantor can control distributions, name trustees, and structure payment to beneficiaries in ways that provide for long-term needs and preserve privacy by avoiding probate. People create ILITs for several practical reasons, including removing policy proceeds from the grantor�s taxable estate when properly funded, providing liquidity to cover estate costs, and limiting how and when beneficiaries receive funds. An ILIT can be part of a larger plan that includes wills, revocable living trusts, powers of attorney, and health care directives, ensuring that life insurance proceeds complement other estate planning tools and reflect the grantor�s long-term goals and family considerations.
Transferring a policy to an ILIT can have gift tax consequences because the transfer of ownership may be considered a gift to the trust beneficiaries. Depending on the amount involved, the grantor may need to file a gift tax return and potentially use a portion of the lifetime gift tax exemption. Proper planning can minimize reporting exposure, for instance by structuring annual gifts to the trust to cover premiums and using available exclusions where applicable. A related tax concern is the federal three-year inclusion rule, which provides that if the grantor dies within three years of transferring an existing policy to the trust, the policy proceeds may be included in the grantor�s estate for estate tax purposes. Understanding the interaction between gift tax rules and the three-year rule is essential to achieve the intended exclusion of proceeds from the estate and to select the appropriate funding strategy for the ILIT.
An ILIT can be funded either by transferring an existing life insurance policy into the trust or by having the trust purchase a new policy. Transferring an existing policy may create immediate gift tax reporting obligations and risks relating to the three-year inclusion rule, while a new policy issued directly to the trust avoids the transfer timing issue but requires the trust to have a reliable method to pay premiums. Choosing between transferring an existing policy and issuing a new policy depends on the client�s goals, tax considerations, and the insurer�s requirements. In either case, coordination with the insurance company and careful documentation are necessary to confirm that the trust is the policy owner and beneficiary and that premium payment methods are properly established to preserve the policy.
A trustee should be someone or an institution the grantor trusts to handle administrative duties, make distribution decisions per the trust terms, and act impartially for beneficiaries. Responsibilities include maintaining records, accepting gifts to the trust, paying premiums, communicating with beneficiaries, and filing any required tax returns or reports. The trustee must follow the trust document and applicable law when making decisions and distributing funds. When selecting a trustee, consider whether a family member has the time and objectivity to serve, or whether a corporate trustee or attorney might better handle administrative tasks and complex matters. Many plans use co-trustees or name successor trustees to ensure continuity and reduce the risk of conflict or disruption if the initial trustee becomes unable to serve.
An ILIT can provide a measure of protection for policy proceeds from certain creditor claims, depending on the terms of the trust, applicable state law, and the timing of transfers. Because the policy is owned by the trust rather than the individual, proceeds held in the trust are generally not subject to claims against the grantor after death. However, the degree of protection can vary and may not shield proceeds from all types of creditor claims or family law proceedings in every circumstance. For beneficiaries, the trust structure can limit exposure to creditors or divorce by controlling distributions and avoiding outright transfers. To maximize protection, it is important to craft trust terms carefully and consider local laws that affect creditor rights and marital property. Legal advice tailored to the client�s situation helps determine how effective an ILIT will be in providing the desired level of protection.
The three-year rule refers to a federal tax provision that can cause life insurance proceeds to be included in the grantor�s taxable estate if the grantor dies within three years of transferring a life insurance policy to an irrevocable trust. This rule is intended to prevent near-term transfers designed solely to avoid estate inclusion. As a result, transferring an in-force policy shortly before death may defeat the goal of excluding proceeds from the estate. To avoid triggering the three-year rule, some clients choose to have the ILIT purchase a new policy or to plan transfers well in advance of expected need. Proper timing and documentation are essential to ensure the trust achieves its intended tax benefits, and legal guidance is important to select the best approach for each client�s circumstances.
Once a policy is owned by an ILIT, premiums can be paid from trust assets or from gifts made by the grantor to the trust for that purpose. Trustees must manage these funds and ensure premiums are paid on time to keep the policy in force. Some arrangements use annual gifts that qualify for the gift tax annual exclusion, often accompanied by notices to beneficiaries, to cover premium costs without large gift tax implications. Trustees need to keep careful records of gifts and premium payments and should be aware of the insurer�s payment procedures. Coordinating with financial advisors helps ensure that funding strategies are sustainable and that premium payment methods are documented in a way that supports the grantor�s tax reporting and the trust�s administrative needs.
Because an ILIT is irrevocable, the grantor generally cannot revoke the trust or reclaim ownership of the policy once the trust is funded, except in limited circumstances that can have tax consequences. The irrevocability is part of what allows the trust to potentially remove proceeds from the grantor�s estate. Clients should therefore consider carefully whether an ILIT aligns with their long-term objectives before funding the trust. If circumstances change, other planning tools or trust provisions can provide flexibility, such as naming successor trustees, providing alternate distribution paths, or creating related trusts that address evolving needs. Periodic reviews of the entire estate plan ensure that the arrangement remains appropriate, and legal counsel can advise on alternatives if significant changes occur.
The time required to set up an ILIT varies depending on whether an existing policy is transferred or a new policy is issued, as well as on the complexity of the client�s estate plan and coordination with insurers. Drafting the trust documents typically takes a few weeks, and transfer or issuance processes with insurers can add time. Proper planning and timely gathering of information can streamline the process and reduce delays. Costs vary with the complexity of the trust, the need for coordination with other estate documents, and whether ongoing trustee services are paid. Typical costs include legal drafting fees, potential trustee fees, and any insurance-related charges. Discussing anticipated fees upfront helps clients budget appropriately and select a funding approach that fits their financial situation.
An ILIT functions as one component of a full estate plan and should be coordinated with wills, revocable living trusts, powers of attorney, health care directives, and other trusts such as special needs trusts or retirement plan trusts. Coordination ensures beneficiary designations, pour-over wills, and trust provisions do not conflict and that assets are distributed in a consistent manner. Crafting the ILIT to work with these documents reduces the likelihood of contradictory instructions and administrative difficulties for survivors. During the drafting process, we review existing estate documents and recommend any changes needed so the ILIT integrates smoothly with the overall plan. This review can include updating pour-over wills to reflect the ILIT and ensuring that guardianship nominations, HIPAA authorizations, and related documents all align with the client�s intentions for asset distribution and care decisions.
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