An Irrevocable Life Insurance Trust (ILIT) can be a powerful component of a well-constructed estate plan for residents of Hawaiian Gardens and throughout Los Angeles County. At the Law Offices of Robert P. Bergman we assist families in structuring ILITs to remove life insurance proceeds from the taxable estate, preserve value for intended beneficiaries, and provide clear instructions for how proceeds should be managed and distributed. This introductory section explains what an ILIT does, who typically benefits from one, and how it fits alongside other estate planning tools such as wills, revocable living trusts, powers of attorney, and health care directives. Contact us at 408-528-2827 to discuss local planning options.
An ILIT is a trust designed to own a life insurance policy and to hold the policy outside of a settlor’s estate for tax and planning purposes. By placing a policy in an irrevocable trust and appointing a trustee to manage it, policy proceeds are generally payable to the trust and distributed according to the trust’s terms. This arrangement can help protect proceeds from probate, enable tailored distributions for heirs or charitable beneficiaries, and support long-term goals such as funding a special needs trust or providing liquidity for estate settlement. The following sections offer detailed definitions, elements of the process, and practical considerations for Hawaiian Gardens families.
Establishing an ILIT can create real, measurable benefits for individuals with life insurance policies. Removing a policy from the taxable estate may reduce estate tax exposure and preserve more of the death benefit for intended beneficiaries. An ILIT also creates a clear legal vehicle for directing how proceeds will be used, whether to support a surviving spouse, provide for minor children, fund trust-based education or healthcare expenses, or benefit charitable interests. Additionally, an ILIT can be coordinated with beneficiary designations, retirement plan trusts, and pour-over wills to create an integrated plan that addresses liquidity, creditor protection, and long-term family needs.
The Law Offices of Robert P. Bergman assist clients across California, including residents of Hawaiian Gardens, with pragmatic estate planning solutions that include Irrevocable Life Insurance Trusts and related documents. Our approach emphasizes careful drafting, clear communication, and working with clients to match trust terms to family and financial goals. We guide clients through policy funding decisions, trustee selection, and the ongoing administration that trust documents may require. Clients rely on our local knowledge of California law combined with a commitment to timely answers and thoughtful planning for multigenerational needs and special circumstances.
An ILIT functions by holding ownership of a life insurance policy and naming beneficiaries through the trust instrument rather than through individual beneficiary designations. Once properly funded and administered, the policy proceeds pass to the trust and are distributed in accordance with the trust’s terms, which can address timing, purpose, and protections for beneficiaries. Funding an ILIT typically involves transferring an existing policy into the trust or having the trust acquire and maintain a policy through premium gifts. It is important to consider gift tax implications, look-back rules, and trustee responsibilities when forming and funding an ILIT so the arrangement accomplishes the intended goals.
Forming an ILIT requires deliberate decisions about trust provisions, trustee selection, and how premiums will be paid. Donors can make annual exclusion gifts to trust beneficiaries to cover premium payments, and the trust may include powers and provisions to manage distributions and protect assets from creditors. Because the trust is irrevocable, its terms are intended to be binding, so clients should carefully consider their long-term objectives before finalizing documents. Coordinating the ILIT with other estate planning tools ensures beneficiaries receive appropriate support while minimizing unintended tax or administrative consequences.
An Irrevocable Life Insurance Trust is a legal arrangement in which a grantor transfers ownership of a life insurance policy into a trust that cannot generally be modified or revoked by the grantor. Because the grantor no longer owns the policy, the death benefit is typically excluded from their taxable estate, subject to timing rules and other tax considerations. The trust names a trustee to manage the policy and distribute proceeds to named beneficiaries under the trust’s instructions. An ILIT can be used to provide liquidity for estate settlement, protect proceeds for beneficiaries, and align insurance outcomes with broader estate planning goals.
Creating an effective ILIT involves several key elements: a properly drafted trust agreement that articulates distribution powers and trustee duties; clear funding instructions for transferring or assigning the policy to the trust; selection of a trustee prepared to manage premium payments and claim administration; and careful coordination with beneficiary designations and other estate planning documents. The process may also involve preparing notices to beneficiaries, arranging annual exclusion gifts or other premium funding mechanisms, and reviewing gift and estate tax implications. Proper administration after formation helps preserve the intended benefits of the trust.
Understanding key terms makes it easier to evaluate whether an ILIT is appropriate for a particular family or individual. Below are clear definitions of commonly used terms that appear during planning and administration. These plain-language explanations are intended to demystify legal concepts such as trustee responsibilities, grantor and beneficiary roles, policy assignment, gift tax considerations, and administrative notices. Familiarity with these terms helps clients make informed choices and to work productively with counsel and financial advisors when integrating an ILIT into a broader estate plan.
A trustee is the individual or entity appointed to manage the trust’s assets, which in the case of an ILIT typically includes the life insurance policy and any trust funds used to pay premiums. The trustee’s duties often include ensuring premiums are paid on time, maintaining records, filing insurance claims when appropriate, communicating with trust beneficiaries, and making distributions according to the trust’s terms. Choosing a trustee who understands fiduciary duties and the administrative requirements of an ILIT is important to ensure the trust operates smoothly and the grantor’s intent is honored.
An irrevocable trust is a trust that, once executed and funded, generally cannot be changed or revoked by the person who created it. Because the grantor gives up ownership and control over contributed assets, those assets are typically excluded from the grantor’s estate for tax purposes, subject to specific timing and statutory rules. For life insurance planning, making the trust irrevocable is the central mechanism by which the policy proceeds are kept out of the grantor’s estate. Irrevocable trusts also offer opportunities to set long-term conditions on distributions and to provide creditor protection for beneficiaries.
Policy assignment is the act of transferring ownership of a life insurance policy from the individual owner to the ILIT, typically through a documented assignment form provided by the insurer and trust funding documents. Funding mechanisms include transferring an existing paid-up policy, having the trust purchase a new policy, or arranging annual gifts to trust beneficiaries to cover premiums. Each approach has different tax and administrative consequences, so planning should include assessment of the policy’s cash value, any outstanding loans, and the mechanics for ongoing premium payments to maintain coverage.
Gift tax rules and look-back periods affect whether premiums paid to fund an ILIT will be excluded from the grantor’s estate. Annual exclusion gifts can be used to fund premiums, but transfers made shortly before the grantor’s death may be subject to estate inclusion depending on applicable rules. Understanding the interaction between gift tax returns, basis adjustments, and the timing of transfers is essential to preserve the intended estate tax benefits of an ILIT. Working through these tax considerations at the planning stage reduces the risk of unanticipated inclusion of policy proceeds in the estate.
When weighing whether to use an ILIT, it helps to compare the trust approach with alternatives such as retaining policy ownership, naming individual beneficiaries directly, or integrating life insurance with a revocable living trust. Keeping a policy in one’s own name typically offers flexibility but may result in estate inclusion of the death benefit. A revocable trust does not remove the policy from the taxable estate while the grantor is alive. An ILIT is designed specifically to isolate life insurance proceeds for tax and planning goals, but it carries permanent limitations and requires careful administration to function as intended.
A limited approach, such as retaining ownership of a modest life insurance policy and using beneficiary designations, can be sufficient when the total insurance proceeds and overall estate size are unlikely to trigger estate tax concerns. For families whose assets fall well under current exclusion thresholds, the administrative burden of an ILIT may outweigh its benefits. In these situations, straightforward beneficiary designations, a revocable living trust for other assets, and clear instructions in a will can provide effective transfer of value without the added complexity of irrevocable trust formation and administration.
If a client expects frequent changes to policy ownership, beneficiaries, or premium arrangements, retaining ownership of the policy may provide greater flexibility than forming an ILIT. Because an ILIT is irrevocable, it limits the ability to alter beneficiaries or policy terms in the future. For households prioritizing the ability to adapt coverage as circumstances evolve, a limited approach combined with periodic review of beneficiary designations and contingent planning tools may be the preferred path until objectives become more fixed and the case for trust-based ownership is clearer.
Comprehensive planning that includes an ILIT becomes especially important when an estate has potential tax exposure or when liquidity is needed at death to pay expenses, taxes, or debts. An ILIT can provide immediate funds to settle estate obligations without requiring the sale of illiquid assets. Coordinated planning with retirement plan trusts, pour-over wills, and other instruments helps ensure the estate’s structure addresses tax efficiency, creditor protection, and the orderly transition of assets to heirs and beneficiaries in line with the grantor’s overall objectives.
Families with blended relationships, concerns about creditor claims, special needs beneficiaries, or those desiring staged distributions can benefit from a comprehensive approach that uses an ILIT alongside other trust arrangements. An ILIT can be tailored to fund supplemental needs while other trusts manage capital preservation, educational funding, and long-term care considerations. Careful drafting can provide protections that address family dynamics and preserve the grantor’s intent across multiple generations, reducing the risk of disputes and ensuring greater predictability in distributions.
A comprehensive estate plan that includes an ILIT can deliver several practical benefits: preservation of death benefits for intended recipients, liquidity to settle estate obligations, clarity about distribution timing and uses, and potential reductions to the taxable estate. By coordinating an ILIT with other documents such as a pour-over will, powers of attorney, and health care directives, clients create a unified plan that addresses end-of-life decision making and the orderly transfer of assets. This coordinated approach reduces the chance of conflicting beneficiary arrangements and helps minimize administrative friction after a death.
A broader planning process also identifies interactions among financial accounts, retirement plan designations, and titling that could otherwise produce unintended tax or distribution outcomes. It allows for selection of trustees and successor fiduciaries who understand the family’s goals and can implement them effectively. Through comprehensive planning, families can set conditions for distributions that encourage responsible use while protecting inheritance from creditors or divorce claims, and they can establish contingency plans for minors or beneficiaries with special needs without relying solely on direct beneficiary payouts.
One primary benefit of placing a life insurance policy in an ILIT is ensuring the death benefit is preserved and used as the grantor intends. The trust can specify distributions for education, healthcare, debt payment, or long-term care, shielding proceeds from immediate creditor claims and from being spent all at once. This directed approach helps provide lasting support for beneficiaries by aligning the timing and purpose of distributions with family goals. Trustees can be instructed to manage trust investments and distributions in a manner that sustains the intended benefits across the relevant planning horizon.
An ILIT integrated into a comprehensive plan assists with tax management and probate avoidance by placing life insurance proceeds outside the grantor’s estate and providing an immediate source of funds at death. This can reduce the need to liquidate assets, which may be especially useful for families with real estate or closely held businesses. When combined with properly drafted wills, trusts, and beneficiary designations, an ILIT contributes to a smoother post-death administration process and helps ensure that estate settlement can occur in a timely and efficient manner.
Careful planning for how premiums will be funded and documented is essential to the long-term success of an ILIT. Common approaches include making annual exclusion gifts to trust beneficiaries that the trustee then uses to pay premiums, or having family members make recurring contributions to the trust. It is important to keep clear records, prepare any necessary gift tax filings, and coordinate premium funding with liquidity needs. Thoughtful funding arrangements reduce the risk of unintended estate inclusion and help ensure the policy remains in force throughout the intended coverage period.
Regular review of the ILIT and related insurance policies helps ensure the arrangement continues to meet family objectives and conforms to changes in tax law or personal circumstances. Reviews should cover beneficiary designations, the policy’s performance and costs, trustee succession plans, and coordination with other estate planning documents. Periodic reviews allow for adjustments to complementary parts of the estate plan, such as updating pour-over wills or power of attorney documents, and help identify any administrative issues before they affect the trust’s ability to deliver the intended benefits.
There are several common reasons families choose to establish an ILIT. These include a desire to reduce estate tax exposure, ensuring liquidity for estate settlement, providing controlled distributions to heirs over time, and protecting proceeds from creditor claims. An ILIT is also often used to support structured distributions for minors, disabled beneficiaries, or charitable goals. With careful coordination, an ILIT can be part of a larger plan that addresses both immediate needs after death and long-term preservation of wealth for multiple generations.
Another reason to consider an ILIT is to align life insurance proceeds with business succession or property interests where liquidity is needed to facilitate a smooth transition. In situations where beneficiaries should not receive large lump sums or where protection from potential relationship or creditor challenges is desired, the trust structure provides a mechanism to accomplish those objectives. Early planning also provides time to address funding and tax considerations, reducing the risk that a late-life transfer could trigger estate inclusion or other unintended consequences.
Typical circumstances that lead families to form an ILIT include significant life insurance holdings, multi-state estate exposure, families with minor children or beneficiaries who need oversight, and situations involving closely held business interests that require liquidity at death. It is also used when a grantor desires to exclude life insurance proceeds from probate or to control the timing and manner of distributions for beneficiaries. Each situation calls for individualized planning to balance tax considerations, administrative burden, and family goals.
When life insurance proceeds represent a substantial portion of an overall estate, an ILIT can help ensure those proceeds are preserved for heirs rather than being absorbed by estate settlement costs or taxes. Especially where the owner’s other assets are illiquid, having insurance proceeds held in trust provides immediate funds for taxes, debts, and administrative expenses without requiring the sale of valuable property. This planning helps families maintain continuity of ownership for business interests or real estate while preserving financial support for beneficiaries.
When beneficiaries have special financial or care needs, an ILIT can provide structured distributions that supplement trust arrangements such as a special needs trust. The ILIT’s terms can direct how funds are used for medical care, education, or ongoing support while protecting eligibility for public benefits. Tailoring distribution standards and appointing a prudent trustee helps ensure the beneficiary receives necessary assistance without exposing assets to unnecessary risk or jeopardizing means-tested benefits that are critical to long-term care.
Families concerned about creditor claims, divorce, or other relationship-based challenges may use an ILIT to provide an added layer of protection for life insurance proceeds. By directing proceeds into a trust with distribution terms that limit direct beneficiary control, the grantor can reduce the likelihood that funds will be subject to creditors or marital division. While no planning can eliminate all risks, an ILIT combined with other trust structures offers meaningful tools to help preserve assets for intended beneficiaries over the long term.
We serve clients in Hawaiian Gardens and surrounding communities, assisting with tailor-made ILIT solutions and coordinated estate plans. Our practice helps clients navigate California rules and ensures trust documents are drafted to reflect individual goals for distribution, tax management, and beneficiary protection. Whether you are evaluating the need for an ILIT or working to fund and administer an existing trust, we provide clear guidance on trustee duties, funding strategies, and necessary filings. Reach out by phone at 408-528-2827 to schedule an introductory review of your planning needs.
Clients choose our firm for ILIT planning because we emphasize straightforward communication, careful drafting, and practical administration guidance. From initial assessment through trust funding and eventual claims administration, we focus on producing documents that reflect the client’s goals and are clear to trustees and beneficiaries. Our approach balances technical considerations with real-world implementation, helping families make informed decisions about funding strategies, trustee appointment, and interactions with financial advisors and insurers.
We also prioritize responsive client service so that questions about trustee responsibilities, premium payments, and claim procedures are answered promptly. Our team works closely with insurers, financial planners, and tax professionals when it benefits the client, ensuring coordination across disciplines. This collaborative approach helps reduce administrative surprises and makes the process of forming and maintaining an ILIT more manageable for families with diverse needs and multiple objectives.
When appropriate, we help clients design contingency plans to address trustee succession, trust termination events, and distributions to multiple beneficiary classes. We explain the trade-offs involved in various funding approaches and provide practical recommendations for recordkeeping, gift documentation, and annual review. Our goal is to create an ILIT arrangement that accomplishes the client’s planning goals while minimizing ongoing administrative complexity and preserving value for beneficiaries.
Our process begins with a detailed intake to identify goals, family circumstances, and the nature of existing insurance and estate documents. We then recommend the appropriate trust provisions and funding approach, draft the necessary trust instrument and assignment documents, coordinate with insurers to transfer ownership when needed, and provide guidance on trustee duties and recordkeeping. After formation, we remain available to assist with administration questions, claims processing, and periodic reviews so the trust continues to operate in line with the client’s intent and applicable California rules.
The initial assessment phase focuses on understanding the client’s family dynamics, policy ownership, and planning objectives. We collect details about existing policies, beneficiaries, and estate values to determine whether an ILIT aligns with the client’s goals. This stage includes a discussion of funding mechanisms, trustee selection, and coordination with other estate planning instruments. Based on the assessment, we offer a recommended strategy and outline the anticipated steps and considerations for formation, including potential tax implications and timing factors.
Collecting accurate documents and financial information is essential for effective ILIT planning. We request current life insurance policies, beneficiary designations, trust and will documents, account statements, and any existing trust instruments that may interact with the proposed ILIT. Having a complete picture allows us to identify conflicts, determine the current policy ownership status, and assess whether premium funding will require annual exclusion gifts or other mechanisms. This preparation reduces surprises during the transfer and funding process.
During the initial strategy session we explain typical funding options and the tax considerations that may affect timing and structure. Topics include whether to transfer an existing policy or have the trust purchase a new policy, the use of annual exclusion gifts to pay premiums, and the potential for estate inclusion if transfers occur shortly before death. We review these issues in practical terms so the client can make informed decisions about the best path forward for their circumstances.
Once the strategy is agreed upon, we prepare the ILIT document and any assignment or funding paperwork needed to transfer policy ownership. Drafting includes specifying trustee powers, distribution terms, and provisions for administration that reflect the client’s objectives. We coordinate with the insurer and the client to ensure the assignment is properly executed and accepted, and we advise on the documentation required to support premium funding and any necessary gift tax filings. Proper funding is essential to achieving the expected estate planning outcomes.
Execution typically involves signing the trust agreement, completing insurer assignment forms, and, where applicable, transferring title or registering the trust as the policy owner. We guide clients through each signature requirement and ensure trustees understand their initial administrative tasks. Timely and correct execution helps avoid complications that could affect the trust’s intended treatment under estate and tax rules, and it sets the stage for effective ongoing management of the policy and trust assets.
After execution, we help establish practical funding protocols, such as how annual exclusion gifts will be made and documented, and how the trustee will manage premium payments and maintain records. Maintaining contemporaneous records of gifts, transfers, and premium payments is important to support the trust’s intended treatment. Clear procedures for bookkeeping, periodic reporting to beneficiaries, and coordination with tax advisors reduce administrative friction and support compliance with relevant rules.
Ongoing administration involves timely premium payments, trustee reporting, and preparedness to file claims and distribute proceeds when appropriate. Trustees may need guidance on coordination with insurers, tax filings, and managing trust assets after a policy payout. We assist trustees and beneficiaries through this phase, providing directions for handling proceeds, implementing distribution provisions in the trust, and addressing any post-death administrative tasks that arise. Proper administration preserves the benefits of the ILIT and helps ensure the grantor’s wishes are fulfilled.
When the insured’s death occurs, the trustee must file the claim with the insurer, provide required documentation, and then manage the proceeds in accordance with the trust terms. We assist by outlining required forms, advising on documentation, and representing trustees in communications with insurers when needed. Guidance at this stage helps ensure a smooth claims process and timely distribution of funds to beneficiaries, aligned with the trust’s directives and the family’s intended use of the proceeds.
Although an ILIT is irrevocable, periodic review of the trust’s administrative practices and coordination with the family’s broader plan is advisable. Reviews focus on recordkeeping, trustee succession planning, and any necessary adjustments in related estate planning documents to reflect changes in family circumstances or law. We work with trustees and families to ensure the trust continues to operate effectively and that related documents remain consistent with the overall estate plan and the client’s objectives.
An Irrevocable Life Insurance Trust is a trust created to own and manage a life insurance policy outside of the grantor’s taxable estate. The grantor transfers ownership of a policy to the trust or the trust purchases the policy, and the trustee is charged with paying premiums and managing the policy on behalf of the trust beneficiaries. When the insured dies, the policy proceeds are paid to the trust and distributed according to the trust document, allowing the grantor to control timing, conditions, and uses of the death benefit for beneficiaries. Setting up an ILIT involves carefully drafted trust language, proper assignment forms accepted by the insurer, and a plan for funding premium payments. Gift tax rules and look-back periods can affect estate inclusion, so timing and documentation are important. Once the trust is funded and the insurer recognizes the assignment, the ILIT typically removes the death benefit from the grantor’s estate for tax purposes, subject to applicable rules.
Placing a life insurance policy into an ILIT can reduce or eliminate estate inclusion of the death benefit, which may lower estate tax exposure for larger estates. Because the grantor no longer owns the policy once it is transferred into an irrevocable trust, the death proceeds are generally considered assets of the trust instead of part of the grantor’s taxable estate. However, timing matters; transfers made shortly before death can be subject to look-back rules that bring the proceeds back into the estate for tax purposes. It is important to plan early and document premium funding and transfers to ensure the desired estate tax treatment. In smaller estates where federal or state estate taxes are unlikely to apply, the benefits may be limited and must be weighed against the administrative and permanent nature of an irrevocable trust.
Premiums for policies held by an ILIT are commonly funded through annual gifts to the trust beneficiaries that the trustee then uses to pay the insurance company. These gifts are often structured to fit within the annual gift tax exclusion, and the trust provisions can provide beneficiaries with a timely right to withdraw gifts, which supports their classification as present interest gifts for exclusion purposes. Documentation of each gift and clear recordkeeping is essential to demonstrate proper funding over time. Alternatives include making larger gifts, paying premiums directly to the trust, or arranging durable funding support from family sources. Each method has tax and administrative implications, so selecting the right approach requires analysis of the client’s assets, cash flow, and long-term goals.
Selecting a trustee involves a balance between administrative capability, availability, and trustworthiness. A suitable trustee should be comfortable handling premium payments, recordkeeping, communicating with beneficiaries, and, when necessary, filing claims with insurers. Some clients choose a trusted individual such as a family member or friend, while others prefer a corporate trustee or a professional fiduciary who can provide continuity and impartial administration. Consideration should be given to trustee succession and whether the chosen trustee understands fiduciary responsibilities. Trustee compensation, ease of coordination with financial advisors, and the trustee’s ability to serve for the long term are also important factors. Clear instructions in the trust instrument can help guide trustee decisions and reduce uncertainty about discretionary distributions and administrative tasks.
An ILIT is by definition irrevocable, and its terms generally cannot be altered by the grantor after execution. Because the grantor gives up ownership and control of the policy, changes are limited and may require complex legal steps or court involvement in rare circumstances. That permanence is part of what provides the potential estate planning and tax benefits, but it also means that careful consideration should be given before finalizing the trust’s provisions and funding approach. In some instances, it may be possible to achieve limited adjustments through powers reserved to third parties named in the trust, or through coordinated use of other estate planning documents. However, meaningful changes to the trust’s core structure are often constrained, underscoring the importance of thorough planning at the outset.
When a life insurance policy is owned by an ILIT, beneficiary designations typically name the trust as the policy beneficiary or list the trust as owner so proceeds flow to the trust on death. This ensures the trust terms govern distributions rather than individual designations that could bypass the trust. It is important to review and, if necessary, update beneficiary designations when transferring policy ownership to avoid conflicting instructions that might undermine the trust’s purpose. Coordination with retirement plan beneficiary designations and other payable-on-death accounts is also advisable, as inconsistent beneficiary designations can create unintended outcomes. A comprehensive review helps align all account and policy designations with the client’s overall estate plan.
Policies with cash value or loan balances require special attention when transferring them into a trust. Outstanding loans and surrender charges can affect the net value of a transferred policy, and insurers may have specific procedures for recognizing a transfer to a trust. Evaluating whether to transfer an existing policy or to replace it with a new policy owned by the trust depends on policy performance, costs, and the client’s health and insurability at the time of transfer. When a policy has cash value, it may be appropriate to consult with the insurer and financial advisors to determine the best approach for assignment, loan repayment, or structured funding. Documenting these arrangements and their tax consequences is essential to prevent unintended estate inclusion or diminution of the intended benefits.
The time required to establish and fund an ILIT varies depending on the complexity of the policy transfer and the client’s readiness to provide necessary documents. Drafting the trust and completing insurer assignment procedures can often be accomplished within a few weeks if all information is available. Transfers that require underwriting for new policies or complex coordination with multiple advisors may take longer, and additional time is sometimes needed to implement funding protocols or to execute related estate planning documents. Early planning and prompt collection of required information, such as current policy statements and trust signing, expedite the process. Starting the conversation well before expected life events allows time to address tax and funding considerations thoughtfully.
Trustees of an ILIT typically manage premium payments, maintain accurate records of gifts and payments, communicate with beneficiaries as required by the trust, file necessary tax or trust returns, and handle claims with the insurer upon the insured’s death. Trustees may also be responsible for investing any trust assets prudently, making distributions according to the trust terms, and providing periodic accounting to beneficiaries. Sound recordkeeping practices and timely actions are important to preserve the trust’s intended benefits and to avoid administrative problems. Where trustees are unfamiliar with trust administration, professional guidance can be helpful, as it reduces the likelihood of errors in documentation, funding, or claims processing that might compromise the trust’s objectives. Proper initial instruction and ongoing support simplify the trustee’s role and protect the interests of beneficiaries.
An ILIT can be structured to support beneficiaries who receive means-tested public benefits by directing distributions in ways that do not jeopardize eligibility. For individuals who rely on public programs, coordination with special needs trusts or carefully drafted distribution standards can help preserve access to benefits while providing supplemental support. The trust should be drafted with sensitivity to the beneficiary’s needs and relevant public benefit rules, and it is often necessary to consult with advisors familiar with benefits programs to craft appropriate provisions. Design considerations include specifying permissible uses of funds, appointing trustees knowledgeable about benefits rules, and integrating the ILIT with other protective trust structures. Thoughtful drafting helps achieve the dual objectives of providing support while minimizing interference with public assistance eligibility.
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