An Irrevocable Life Insurance Trust (ILIT) can be a powerful estate planning tool for Commerce residents who want to protect life insurance proceeds from estate tax exposure and ensure orderly distribution to beneficiaries. This page explains how an ILIT works, who may benefit from it, and how it fits into a broader estate plan that may include revocable living trusts, wills, powers of attorney, and healthcare directives. Our goal is to present clear, practical information to help you decide whether an ILIT is a suitable component of your long-term plan and to outline the steps involved in creating one.
Setting up an ILIT requires thoughtful choices about trust terms, trustee appointment, premium funding, and beneficiary designation. The trust owner transfers life insurance policies or the right to purchase a policy into the trust, and the ILIT then holds the policy outside the taxable estate while providing liquidity for heirs, creditor protection in some circumstances, and structured distributions for beneficiaries. This page clarifies common terms and processes, highlights benefits and limitations, and describes when a comprehensive estate planning approach is preferable to limited or piecemeal solutions for Commerce and Los Angeles County families.
An Irrevocable Life Insurance Trust provides several advantages for people who want to preserve life insurance proceeds for heirs and reduce potential estate tax liability. By placing policies into the trust and relinquishing policy ownership, the proceeds may be excluded from the taxable estate, which can create valuable liquidity to cover estate administration costs, pay taxes, or support family members. The trust structure also allows the grantor to set distribution rules, protect assets from creditors under certain conditions, and maintain privacy by avoiding public probate. Understanding these potential benefits helps people decide whether an ILIT aligns with their broader estate planning goals.
Law Offices of Robert P. Bergman serves California clients with a focus on practical, comprehensive estate planning solutions that reflect each client’s personal and financial priorities. Our firm helps clients in Commerce, Los Angeles County, and throughout California create trusts, wills, powers of attorney, and related documents that work together to protect families and preserve wealth. We emphasize thorough planning, clear communication, and personalized documents crafted to your situation. You will find that our approach is grounded in careful legal drafting and a focus on long-term outcomes to ensure an ILIT or other planning tools operate as intended.
An Irrevocable Life Insurance Trust is a legal arrangement where the grantor places a life insurance policy into a trust that cannot be revoked or amended unilaterally. Once the trust owns the policy, the trustee manages it according to the trust terms, and the death benefit is paid into the trust upon the insured’s passing. Because the insured no longer controls the policy, the proceeds are typically excluded from the taxable estate if the insured survives a specified period after the transfer. This structure can provide certainty about how insurance proceeds are used and distributed to beneficiaries.
Creating an ILIT involves several practical considerations, including whether to transfer an existing policy or have the trust purchase a new policy, funding premium payments, naming a suitable trustee, and drafting distribution provisions that reflect the grantor’s wishes. It is important to account for potential gift tax consequences when transferring a policy and to use proper ownership and beneficiary designations to avoid unintended inclusion in the estate. An ILIT is most effective when combined with other elements of a comprehensive estate plan.
An ILIT is a trust that owns a life insurance policy and controls the payment and use of the policy proceeds after the insured’s death. The grantor transfers ownership of a policy or funds to buy a policy into the trust, and the trustee is responsible for managing the contract and distributing proceeds to named beneficiaries under the terms of the trust. Because the grantor gives up ownership and control, the policy typically falls outside the grantor’s taxable estate after a holding period. The trust’s provisions determine whether proceeds are paid outright, held for a period, or distributed in installments to meet specific needs.
Key elements of an ILIT include the trust document, transfer or funding mechanism, trustee selection, premium funding method, and beneficiary designations. The typical process begins with drafting the trust document with clear instructions for trustee duties, transferring an existing policy or having the trust acquire a new policy, and establishing a plan to make premium payments—often through annual gifts to trust beneficiaries to cover premiums via Crummey withdrawal powers. The trustee then administers the policy and, upon the insured’s passing, manages distribution in accordance with the trust’s terms to accomplish the grantor’s goals.
Understanding common terms used in ILIT planning helps clients make informed decisions. Important concepts include grantor, trustee, beneficiary, ownership transfer, gift tax implications, Crummey powers, and estate inclusion rules. These terms describe roles, legal effects, and administrative steps needed to ensure the trust functions as intended. This glossary provides concise definitions to clarify how the trust interacts with life insurance policies and the broader estate plan. Familiarity with these concepts reduces surprises and supports more effective discussions when creating or updating an ILIT.
The grantor is the person who creates the trust and transfers a policy or funds into it. By placing a life insurance policy into an ILIT, the grantor gives up ownership and control of the policy to the trustee. This relinquishment is a legal requirement for removing the policy proceeds from the grantor’s taxable estate, subject to timing rules. The grantor also typically arranges for premium funding and specifies beneficiary instructions within the trust document, establishing how proceeds should be used or distributed after the grantor’s death.
A Crummey withdrawal power is a mechanism used to allow annual gifts to an ILIT to qualify for the annual gift tax exclusion. The trustee notifies beneficiaries of a temporary right to withdraw contributions, which makes the gift present interest and eligible for exclusion. In practice, beneficiaries rarely exercise this right, but the notice preserves the tax benefit. Proper documentation and timely notices are necessary to support the intended gift tax treatment and to maintain compliance with IRS requirements for annual exclusion gifts to the trust.
The trustee is the individual or entity appointed to manage the trust and its assets, including any life insurance policies held by the ILIT. The trustee’s responsibilities include maintaining the policy, making decisions about premium payments if applicable, issuing beneficiary notices, and administering the distribution of proceeds after the insured’s death. Selecting a trustee involves balancing trustworthiness, administrative ability, and impartiality; the trustee must follow the trust terms and applicable law when carrying out duties for the benefit of the named beneficiaries.
The estate inclusion period refers to the timeframe during which transferred assets may still be included in a grantor’s taxable estate. For life insurance transferred to an ILIT, the transfer must generally occur more than three years before the insured’s death to avoid inclusion in the estate under certain tax rules. This three-year look-back rule can affect planning decisions, particularly for older insureds or those with declining health, and underscores the importance of timely implementation when transferring policies into an ILIT.
When evaluating estate planning choices, it helps to compare a limited approach with a comprehensive strategy that includes an ILIT. A limited approach might address only immediate concerns such as a will or a single policy transfer, leaving other assets and documents misaligned. A comprehensive approach coordinates an ILIT with revocable trusts, beneficiary designations, powers of attorney, and healthcare directives to reduce unintended outcomes and provide a clear roadmap for asset distribution. Understanding the trade-offs between quick fixes and coordinated planning helps you choose a path that fits your family’s needs and financial circumstances.
A limited approach can be appropriate for individuals with uncomplicated financial situations and few assets to coordinate. If your estate consists primarily of a single life insurance policy, and beneficiaries are straightforward with no special needs or minor children involved, a targeted transfer or a basic will may meet immediate goals with lower cost and less administrative complexity. In such cases, the time and expense of a broader trust structure may not be necessary, but it is important to review potential tax or creditor considerations to ensure the chosen path does not create future complications.
A narrow planning step can also be sensible when clients need quick relief for a specific issue, such as securing liquidity for funeral expenses or addressing a recently acquired policy. In urgent situations, targeted documents or beneficiary designation changes can stabilize a situation while allowing time for more comprehensive planning later. It remains important to ensure that short-term moves do not conflict with other documents, and to follow up with broader estate planning so that individual actions are consistent with long-term goals and avoid unintended tax or administrative consequences.
Comprehensive planning becomes important when clients have multiple assets, blended families, business interests, or specific wishes for distribution and creditor protection. In those circumstances, an ILIT functions best as part of a coordinated plan that addresses beneficiary designations, trust funding, and the interaction with retirement accounts. A comprehensive plan helps prevent contradictory documents, reduces the risk of probate complications, and aligns the timing of transfers to achieve intended tax treatment. Taking a holistic view of assets produces a more predictable outcome for heirs and fiduciaries.
When beneficiaries include minors, people with disabilities, or those who may face creditor claims, a comprehensive trust-based approach offers tailored protection and distribution rules. Combining an ILIT with other trust vehicles can provide for ongoing support, preserve means-tested benefits for beneficiaries with special needs, and create layered protections against creditors. Comprehensive planning also addresses successor trustees, incapacity planning with durable powers of attorney and healthcare directives, and mechanisms for periodic review to adapt the plan as life circumstances change.
A coordinated estate plan that integrates an ILIT with other documents reduces the risk of unintended tax exposure, conflicting beneficiary designations, and probate delays. When all documents and account designations work together, distribution instructions are clearer, administrative burdens for trustees and family members are reduced, and the plan better reflects the grantor’s overall objectives. Coordination also supports liquidity planning, enabling estate assets to cover administration costs and taxes without forcing the sale of important assets at an inopportune time.
Comprehensive planning enhances privacy and continuity by minimizing court involvement and ensuring that private trust terms govern distributions rather than public probate records. It makes it easier to implement long-term strategies such as staggered distributions, trust protections for vulnerable beneficiaries, and tax-aware structuring for high-value estates. Ultimately, a cohesive plan helps families navigate transitions with clarity, reduces disputes among heirs, and supports the grantor’s intent with carefully drafted legal instruments and administrative practices.
One primary advantage of integrating an ILIT into a larger plan is improved management of estate tax exposure and liquidity needs. By keeping the insurance proceeds outside the taxable estate and directing them through trust provisions, beneficiaries can receive funds to pay taxes and administration costs without disrupting other estate assets. This approach can be especially helpful for estates that include illiquid assets, family businesses, or real estate and thereby protects those assets from forced sale to satisfy obligations after the grantor’s death.
Another key benefit is the ability to craft detailed distribution rules that reflect the grantor’s wishes and protect beneficiaries from poor financial decisions or creditor claims. The trust can provide staged distributions, discretionary distributions for health, education, maintenance, and support, and protections for beneficiaries with special needs. This level of control helps ensure that life insurance proceeds serve their intended purpose over time rather than being spent immediately or exposed to legal claims, while also preserving eligibility for public benefits when necessary.
A reliable mechanism for funding policy premiums is essential to keep an ILIT effective. Common approaches include making annual gifts to the trust to cover premiums, structuring withdrawals to qualify for gift tax exclusions, or transferring an existing policy with sufficient cash value. Thoughtful planning helps avoid lapses in coverage that could undermine the trust’s purpose. When arranging funding, consider the consistency of annual gifts, the trustee’s ability to manage payments, and contingency plans for unexpected premium increases so the trust continues to function as intended for beneficiaries.
To avoid conflicts, ensure that beneficiary designations on life insurance policies, retirement accounts, and pay-on-death accounts align with trust documents and broader estate planning goals. For an ILIT, the trust should be properly named as the policy owner and beneficiary according to the trust terms. Mistakes or mismatches in naming can lead to unintended inclusion in the taxable estate or disputes among heirs. Regular reviews of account designations after major life events, such as marriage or divorce, are an important part of maintaining an effective estate plan.
An ILIT is worth considering for individuals who want to remove significant life insurance proceeds from their taxable estate while maintaining control over how those proceeds are distributed. It can provide liquidity to pay estate administration costs, preserve family assets, and deliver structured support to beneficiaries. If you are concerned about potential estate taxes, creditor claims, or preserving benefits eligibility for a loved one, an ILIT can be a useful tool. Considering an ILIT early in a planning timeline allows you to address timing constraints and align the trust with your overall financial objectives.
People with complex family situations, substantial insurance holdings, or significant business and real property interests often find an ILIT an important component of a comprehensive plan. The ILIT can be combined with other trusts to meet unique distribution and protection goals. In addition, even modest estates may benefit from an ILIT if insurance proceeds are relatively large compared to other assets or when the grantor wishes to ensure that insurance proceeds are sheltered from probate and distributed privately according to specific criteria.
Typical circumstances that lead people to create an ILIT include the need for estate liquidity, large life insurance policies, blended families, or beneficiaries with special financial needs. Business owners who want to provide buy-sell funding or protect business succession assets also use ILITs. Additionally, individuals seeking to reduce estate inclusion of insurance proceeds or to structure distributions to protect heirs from creditors may consider an ILIT. Reviewing these scenarios helps determine whether an ILIT is suitable and how it should be structured to align with other estate planning measures.
When life insurance proceeds are large relative to the rest of the estate, an ILIT can remove those proceeds from estate inclusion and potentially reduce estate taxes. This can preserve other assets that might otherwise be sold to cover tax liabilities. Proper planning includes considering timing rules, such as the three-year estate inclusion period for transfers, and ensuring the trust is funded consistently so the policy remains in force. This approach supports the grantor’s desire to leave meaningful, protected resources for heirs while managing tax exposure.
An ILIT can deliver funds to beneficiaries over time or under specific conditions, which is especially valuable when beneficiaries may require ongoing financial support or face challenges managing lump sum inheritances. Trust provisions can define staged distributions, discretionary distributions for health and education, and other safeguards to preserve funds for long-term needs. Structuring distributions in this way reduces the risk that an inheritance will be dissipated quickly and allows the trustee to make decisions that reflect the grantor’s goals and beneficiaries’ best interests over the long term.
Business owners often use life insurance and ILITs to provide liquidity for estate taxes or to fund buy-sell agreements so the business can continue without forced sales. An ILIT holding a life insurance policy can supply cash to buy out heirs’ interests or maintain business operations during transition, while keeping policy proceeds shielded from estate inclusion. Coordinating the ILIT with business agreements and succession documents ensures that proceeds serve their intended purpose and that ownership transitions proceed smoothly for the ongoing health of the business.
Law Offices of Robert P. Bergman assists clients in Commerce and throughout Los Angeles County with tailored estate planning that includes ILITs, revocable trusts, wills, and related documents. We focus on clear explanations and practical steps so clients can make informed choices about protecting their families and preserving assets. Whether you are considering transferring an existing policy into a trust or creating a new trust-owned policy, the firm helps you weigh tax, timing, funding, and trustee considerations to implement a plan that meets your goals and provides peace of mind.
Law Offices of Robert P. Bergman offers comprehensive estate planning services that emphasize careful drafting and coordination across all documents to reduce future disputes and administrative burdens. We help clients create ILITs that align with revocable trusts, wills, powers of attorney, and healthcare directives so each piece of the plan works together. Our approach is practical and client-centered, focusing on clear communication and solutions tailored to your family and financial circumstances to accomplish long-term planning goals.
We assist clients with all steps of ILIT implementation, from evaluating whether an existing policy should be transferred to designing premium funding strategies and preparing required notices. We also address interactions with retirement accounts, business interests, and other assets to ensure consistent treatment across the estate plan. Our services include drafting trust documents that reflect the client’s distribution preferences and supporting trustees with administrative duties when needed to ensure a smooth transition when the time comes.
Clients benefit from ongoing review and updates to their estate plans so that changes in family circumstances or law are incorporated. We provide practical guidance regarding timing rules, gift tax considerations, and trustee selection, and we help document Crummey notices and other administrative steps to preserve intended tax treatment. This ongoing collaboration ensures your ILIT and related planning remain effective and aligned with your evolving goals and responsibilities.
Our process begins with a detailed consultation to understand your family situation, assets, and planning objectives. We evaluate existing policies and account designations, recommend an ownership and funding strategy, draft trust documents tailored to your needs, and guide trustees and beneficiaries through required administrative steps. We also coordinate the ILIT with other estate planning documents and provide instructions on annual gift notices and premium funding to help maintain the trust’s intended status. The result is a clear plan that reflects your priorities and legal requirements.
The first step involves gathering financial information, reviewing existing life insurance policies, and clarifying your goals for the proceeds. We discuss whether to transfer an existing policy or acquire a new policy owned by the trust, and we draft the ILIT document with trustee duties, distribution provisions, and coordination language for other estate documents. This phase also covers timing considerations, gift tax planning, and preparing the necessary documents to transfer ownership or assign rights to the trust while aligning beneficiary designations.
We review the terms and ownership of any existing life insurance policies, including beneficiary designations and cash values that may impact transfer decisions. This review identifies whether a straightforward assignment, policy transfer, or purchase by the trust is most appropriate. The review also assesses potential tax consequences and evaluates whether premium funding is sustainable under the client’s financial plan, allowing us to recommend a strategy that keeps the trust-funded and the policy in force for the expected duration.
Once strategy is selected, we prepare the trust document with precise language regarding trustee powers, distribution terms, and successor trustee provisions. We also develop a premium funding plan, often incorporating annual gifts and Crummey notice procedures where appropriate. The trust document will reflect how proceeds should be used and any protections for beneficiaries. Clear documentation and instructions help trustees fulfill their duties and safeguard the trust’s intended tax and distribution outcomes.
After drafting, we assist with transferring ownership of an existing policy or arranging for the trust to purchase a new policy. This step includes submitting assignment forms, updating policy records to name the trust as owner and beneficiary, and documenting premium funding arrangements. We also establish procedures for giving Crummey notices to beneficiaries when necessary and set up trust accounts or instructions for making premium payments. Proper administrative setup at this stage helps the trust operate effectively and maintain the intended tax treatment.
This phase requires working with the life insurance carrier to record the trust as owner and beneficiary of the policy. Accurate paperwork is critical to ensure the trust actually owns the policy and to avoid unintended estate inclusion. We help prepare and file assignment forms, obtain acknowledgments from the carrier, and verify that the policy contract reflects the trust’s ownership. Careful recordkeeping during the transfer protects the grantor and the trustee by documenting the steps taken to place the policy into the trust.
Establishing a reliable premium funding process and documenting Crummey notices are important for preserving the desired tax treatment. We advise on how to structure annual gifts, prepare beneficiary notices when required, and maintain records that demonstrate compliance with gift tax exclusion rules. Clear procedures for trustee action and trust bank accounts help avoid lapses in coverage and ensure that trustees can make payments and track contributions efficiently while following the trust terms.
Ongoing administration includes maintaining the policy, keeping accurate records, issuing beneficiary notices, and reviewing the trust periodically to ensure it remains aligned with changes in law and family circumstances. After the insured’s death, the trustee collects the death benefit and administers distributions according to the trust’s provisions. Proper administration streamlines settlement, reduces disputes, and ensures that proceeds are used in accordance with the grantor’s instructions, including paying expenses and implementing staged or discretionary distributions as specified by the trust.
Regular review helps ensure the ILIT and related estate planning documents reflect current family circumstances and remain effective under evolving law. Trustees should keep detailed records of premium payments, notices, and trust transactions. Periodic consultations to reassess funding needs, trustee performance, and beneficiaries’ situations help identify necessary amendments to other estate documents or adjustments to funding strategies. This ongoing attention keeps the plan practical and responsive to life changes over time.
When a death benefit becomes payable, the trustee presents required documentation to the carrier, collects the proceeds, and administers distributions according to the trust terms. The trustee may also pay estate administration expenses, creditors, or taxes if applicable and oversee any structured payouts to beneficiaries. Transparent recordkeeping and timely action by the trustee reduce delays and disputes, ensuring that the grantor’s instructions are followed and that beneficiaries receive the intended benefits under the trust’s provisions.
An irrevocable life insurance trust is a trust that owns a life insurance policy and directs how the death benefit will be held and distributed to beneficiaries. The grantor transfers ownership of an existing policy or funds the trust to purchase a new policy, and the trustee manages the policy and ultimately distributes proceeds under the trust’s terms. Because the grantor relinquishes ownership and control, the policy proceeds may be excluded from the grantor’s taxable estate after applicable timing rules are met, providing a measure of tax planning and distribution control. Creating an ILIT involves drafting a trust document specifying trustee powers and beneficiary instructions, transferring or purchasing the policy, and establishing procedures for paying premiums and issuing notices where necessary. The trustee handles administrative duties, maintains records, and, upon the insured’s death, collects and administers the proceeds. Proper setup and ongoing administration are essential for the trust to function as intended and to achieve the desired estate planning objectives.
Transferring an existing policy to an ILIT can raise gift tax considerations because the transfer of ownership may be treated as a gift to the trust’s beneficiaries. However, many transfers are structured to qualify for the annual gift tax exclusion by using present interest mechanisms such as Crummey withdrawal rights. Careful documentation and timely beneficiary notices are necessary to support this treatment and preserve the annual exclusion each year the grantor makes contributions to cover premiums. Even when transfers may be subject to gift tax reporting, the lifetime federal gift and estate tax exemption can offset tax liabilities for many clients. The specifics depend on the size of the gifts, the structure of the trust, and current tax law. Reviewing options with counsel helps ensure transfers are handled in a tax-aware manner and that any reporting obligations are satisfied.
An ILIT can reduce the portion of life insurance proceeds included in the grantor’s taxable estate, potentially lowering estate tax exposure at death. To achieve this result, the grantor must give up ownership and control of the policy, and transfers must satisfy timing rules to avoid inclusion. For larger estates, removing insurance proceeds from estate inclusion can preserve other estate assets and provide liquidity for taxes and expenses. California itself does not have a separate estate tax, but federal estate tax rules apply for sufficiently large estates. Moreover, ILITs must be drafted and administered carefully to align with both tax rules and state trust laws. Proper coordination with other estate planning documents helps ensure that insurance proceeds are treated as intended under federal tax regulations.
Both options are possible: a grantor can transfer an existing policy into an ILIT or have the trust acquire a new policy. Transferring an existing policy may trigger gift tax consequences or create timing concerns under estate inclusion rules, so the transfer should be evaluated for tax implications. Purchasing a policy owned by the trust avoids some gift issues but requires the trust to be structured and funded to make premium payments reliably. The decision between transferring an existing policy and buying a new one depends on factors like cash value, insurability, premium costs, and the grantor’s health and timing considerations. We help clients weigh these factors so the chosen route matches their financial situation and planning goals.
The trustee is responsible for managing the trust and its assets, maintaining records, ensuring premium payments are made, and administering distributions according to the trust terms. A trustee must act in the best interests of beneficiaries and follow the trust document and applicable law. Trustees may be family members, trusted friends, or a professional or corporate fiduciary depending on the complexity of the trust and the family dynamics. Selecting a trustee involves considering availability, administrative ability, impartiality, and willingness to serve. Successor trustee provisions should be included to provide for continuity if the initial trustee cannot serve. Proper guidance and clear instructions in the trust document help trustees perform their duties effectively and reduce the likelihood of disputes.
Crummey withdrawal powers are temporary rights given to beneficiaries to withdraw contributions to the trust for a limited time, which can make annual gifts qualify as present interest gifts eligible for the annual gift tax exclusion. The trustee issues notices informing beneficiaries of their withdrawal rights, and although beneficiaries often do not exercise the right, the notice preserves the favorable tax treatment. Proper procedure and documentation are essential to support the intended tax outcome. Using Crummey powers requires careful administration, including timely notices and accurate recordkeeping, to demonstrate compliance with tax rules. The trust document should define the withdrawal period and notice requirements, and trustees should maintain evidence that notices were sent when annual contributions were made to fund premiums.
For transfers of life insurance to an ILIT, there is commonly a three-year look-back rule under federal law that can cause the policy to be included in the grantor’s taxable estate if the insured dies within three years of the transfer. This timing rule means that transfers should generally be completed more than three years before the insured’s death to avoid estate inclusion, though individual circumstances vary and planning should account for health and timing risks. Given the uncertainty of life expectancy, implementing an ILIT early is often advisable when the goal is to achieve estate exclusion of insurance proceeds. If the insured’s health raises concerns, alternate strategies may be considered, including different trust structures or funding approaches that prioritize current funding and coverage reliability.
An ILIT can offer a measure of protection for proceeds from creditors of the grantor because the trust owns the policy. As for beneficiaries’ creditors, protection depends on the type of trust provisions and whether distributions are made outright or held in trust. A properly drafted ILIT with spendthrift or discretionary distribution provisions can reduce the likelihood that a beneficiary’s creditors will access trust assets, though results depend on state law and the trust’s structure. It is important to balance creditor protection with beneficiary needs and to understand how distributions and trustee discretion will operate in real situations. Clear drafting that anticipates potential creditor claims and includes appropriate protections can help preserve the grantor’s intent and the trust’s value for beneficiaries.
An ILIT should be coordinated with other estate planning documents like revocable living trusts, wills, powers of attorney, and healthcare directives so that all instruments work together without conflict. For example, beneficiary designations on retirement accounts or payable-on-death accounts must be consistent with trust provisions to avoid unintended outcomes. Integrating documents reduces the risk of probate surprises and ensures the grantor’s overall objectives are met across different asset types. Regular reviews ensure beneficiary designations remain current after major events such as marriage, divorce, births, or changes in financial circumstances. Coordination also helps trustees and family members understand how the ILIT fits into the full estate plan when administration is required, simplifying settlement and reducing the likelihood of disputes.
If you want to create an ILIT, start by gathering information about existing life insurance policies, current beneficiaries, and your overall estate planning objectives. Consider timelines, premium funding capacity, and whether you prefer to transfer an existing policy or have the trust purchase a new policy. Early planning allows you to address timing rules and choose a trustee who can manage the trust effectively. Next, consult with counsel to draft the trust document, coordinate beneficiary designations, prepare transfer paperwork, and establish funding and notice procedures. Ongoing review and administration procedures should be established to ensure the trust stays effective, premiums are paid, and notices are documented to preserve the intended tax and distribution outcomes.
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