An Irrevocable Life Insurance Trust, often abbreviated as ILIT, is a powerful estate planning tool for people who want to manage life insurance proceeds outside of their probate estate. At the Law Offices of Robert P. Bergman we help Signal Hill families and individuals understand how an ILIT can protect proceeds, preserve family wealth, and align with broader estate plans. This introduction explains the purpose and common uses of an ILIT so you can decide whether to pursue this arrangement as part of a coordinated estate plan that may also include wills, revocable trusts, and other planning documents.
Setting up an ILIT involves legal, tax, and administrative decisions that affect beneficiaries, trustees, and the insured. A properly funded ILIT keeps life insurance proceeds out of the insured’s taxable estate and can provide liquidity to pay expenses or distribute gifts according to your wishes. This paragraph outlines the practical steps and considerations, from choosing a trustee to funding the trust, and highlights how an ILIT integrates with documents like pour-over wills, powers of attorney, and advance directives to form a complete plan for your family�s future.
An ILIT can offer several benefits, including removing life insurance proceeds from the insured’s estate for estate tax purposes, providing a structured way to distribute funds to beneficiaries, and offering creditor protection in many circumstances. For families with significant life insurance policies or complex asset mixes, an ILIT helps ensure that death benefits are used as intended and are administered according to the trust terms. When combined with durable powers of attorney and health care directives, an ILIT contributes to a cohesive plan that supports financial security and orderly transition across generations.
The Law Offices of Robert P. Bergman provides estate planning services to clients throughout California, including Signal Hill. Our approach emphasizes clear communication, practical planning, and careful drafting to ensure documents reflect client goals and comply with current law. We work with clients to evaluate insurance policies, select appropriate trustees, and prepare trust documents, pour-over wills, and related instruments. If a client needs trust modifications or assistance with trust administration, we provide steady guidance through those processes while coordinating with financial advisors and trustees as needed.
An ILIT is a trust that owns a life insurance policy on the life of the grantor or is the beneficiary of a policy owned by the grantor. Once the trust is irrevocable, the grantor generally cannot reclaim ownership of the policy, which helps keep proceeds out of the taxable estate. The trust document sets out who serves as trustee, how premiums will be paid, and how distributions are made to beneficiaries. Understanding these provisions is essential because funding, trustee powers, and distribution standards shape tax outcomes and the practical administration of benefits after the insured�s death.
Funding an ILIT requires careful timing and documentation. Premiums can be paid by third parties or by the grantor through trust gifts, often using annual gift tax exclusions to minimize tax consequences. When the ILIT acquires an existing policy, the three-year rule under federal tax law can apply, which may affect whether proceeds are included in the grantor�s estate. The trust also needs provisions for successor trustees, instructions for handling policy loans or changes, and clarity about how distributions should be made to provide certainty for beneficiaries and trustees alike.
An ILIT is a legal entity created to own and manage life insurance policies and to receive insurance proceeds for the benefit of named beneficiaries. The trust document designates a trustee to hold the policy, collect proceeds, and distribute funds according to instructions set by the grantor. The arrangement relies on the trust being irrevocable to separate the policy from the grantor’s estate for tax and creditor considerations. Proper drafting addresses premium funding, gift tax planning, and the trustee’s authority to manage the policy and make distributions in a way that supports the grantor’s estate planning objectives.
Creating an ILIT typically involves selecting a trustee, drafting the trust terms, transferring ownership of a life insurance policy or arranging for the trust to purchase a new policy, and implementing a funding mechanism for premiums. It also requires coordination with other estate planning documents and attention to tax timing rules. The trust should include clear instructions about distributions, creditor protections where appropriate, and successor trustees. Administrative processes include record keeping, filing any required gift tax returns, and communicating with trustees and beneficiaries about the trust�s purpose and operations.
This section defines commonly used terms so clients can make informed decisions about ILITs. Clear definitions of terms such as grantor, trustee, beneficiary, funding, gift tax exclusion, and estate inclusion are essential. Understanding these words helps to demystify the process, clarifies roles and responsibilities, and makes it easier to communicate preferences for distributions and trustee powers. A working knowledge of these terms supports better coordination with financial professionals and helps ensure the ILIT functions as intended in the broader estate plan.
The grantor is the person who creates the trust and transfers assets or ownership of a life insurance policy into the trust. In the ILIT context, the grantor often funds the trust through gifts to cover premiums or arranges for other funding sources. Once the trust is irrevocable, the grantor generally relinquishes control over the asset to achieve estate and tax planning goals. Knowing the implications of making a grantor-level transfer is important because it affects estate inclusion rules, gift tax obligations, and the trust�s operation after the grantor�s death.
The trustee is the individual or entity responsible for administering the trust according to its terms, managing the policy if applicable, collecting insurance proceeds, and distributing funds to beneficiaries. A trustee must act in the best interests of the beneficiaries and follow the instructions set out by the grantor in the trust document. Trustees handle record keeping, coordinate with financial institutions, and may need to work with counsel for tax filings or administration matters. Choosing a trustworthy and capable trustee helps ensure that the trust functions reliably over time.
Beneficiaries are the persons or entities entitled to receive benefits from the trust according to the grantor’s instructions. The trust document can specify distributions by amount, timing, or conditions, and can include alternate beneficiaries and contingent provisions. Beneficiary designations in the trust govern how proceeds are paid and can be tailored to meet needs such as income for a surviving spouse, education for children, or support for a person with special needs. Clear beneficiary provisions reduce confusion and help trustees carry out the grantor�s intentions.
Funding refers to the actions taken to provide money to the trust to pay premiums, or to transfer ownership of an existing life insurance policy to the trust. Gift tax considerations arise when the grantor gives funds to the trust to pay premiums, and annual gift tax exclusions are often used to minimize or eliminate taxable gifts. Proper documentation and timely filing of any required gift tax returns are important to maintain the intended tax treatment and to avoid unintentional estate inclusion of policy proceeds.
When considering life insurance in an estate plan, clients may choose to own policies directly, use a revocable trust, or create an ILIT. Direct ownership is simple but may expose proceeds to estate taxes and creditors. A revocable trust offers flexibility during life but does not remove assets from the estate while the grantor retains control. An ILIT is designed to separate death benefits from the taxable estate and offer structured distribution, but it requires relinquishing ownership and following specific funding rules. Which option suits you depends on goals for taxes, control, and distribution timing.
A limited approach may be suitable for individuals whose estates are modest and unlikely to face estate tax exposure, or for those whose beneficiaries require straightforward, immediate payouts. When the main objective is simple liquidity to cover final expenses, smaller policies owned directly by the insured or designated beneficiaries may suffice. Such arrangements reduce administrative complexity and avoid the need to create and manage a separate irrevocable trust. However, even in minimal cases, reviewing beneficiary designations and coordinating with other estate documents helps avoid unexpected outcomes.
A limited approach can also be appropriate if life insurance is intended only for a short-term need, such as covering a mortgage or bridging until an estate becomes more complex. In situations where long-term estate tax or creditor concerns are unlikely, maintaining direct policy ownership while periodically reviewing your plan may be the most cost-effective solution. Regular reviews will ensure the policy aligns with changing circumstances and that beneficiary designations remain current, offering practical protection without the permanence of an irrevocable trust.
When an estate may be subject to federal or state estate taxes, or when there are significant assets to protect for future generations, a comprehensive plan that includes an ILIT and other trusts often makes sense. Combining instruments like revocable living trusts, IRAs, and ILITs can reduce estate inclusion and provide orderly distribution. A cohesive strategy helps coordinate beneficiary designations, title to assets, and trust provisions so that policy proceeds and other assets are available to meet your objectives while minimizing unintended tax consequences and administrative burdens.
Families with blended relationships, minor children, or a beneficiary who receives means-tested benefits often require detailed planning. In these circumstances, an ILIT can be one component of a broader plan that includes special needs trusts, guardianship nominations, and tailored distribution rules to protect assets and provide for long-term care. A comprehensive approach ensures that policy proceeds are used as intended, reduces the likelihood of disputes, and integrates with health care directives and powers of attorney for full life-cycle planning.
A comprehensive planning approach helps align life insurance planning with estate goals, reduces the risk of unintended tax consequences, and provides predictable outcomes for beneficiaries. By coordinating an ILIT with revocable trusts, wills, and financial accounts, clients can ensure liquidity is available to pay estate expenses and that distributions follow a consistent plan. This integration simplifies administration, promotes family harmony, and supports long-term preservation of assets in a way that direct ownership of a policy alone cannot provide.
When an ILIT is combined with clear beneficiary instructions and successor trustee provisions, families gain assurance that proceeds will be managed responsibly after the insured�s death. The trust structure can protect proceeds from creditors in many situations and provide controlled distributions for specific purposes such as education or health care. Overall, a comprehensive approach reduces uncertainty, facilitates smooth administration, and helps ensure that estate planning objectives are honored in a practical, legally sound manner.
One of the leading advantages of an ILIT within a broader estate plan is the potential to remove life insurance proceeds from the taxable estate, which can reduce estate tax exposure while providing liquidity to pay taxes, debts, and final expenses. This structure can help heirs avoid forced sales of assets and enables orderly distribution according to the grantor’s wishes. Maintaining clear funding strategies and complying with timing rules enhances the tax benefits and preserves the intended separation between policy proceeds and the grantor�s estate.
An ILIT allows the grantor to establish rules for when and how beneficiaries receive proceeds, protecting funds from misuse and offering stewardship for minors or individuals with special needs. The trust can set age-based distributions, require trustee oversight for disbursements, or direct funds to specific purposes such as education or medical expenses. This structure brings clarity and oversight to post-death distributions, helping families navigate transitions smoothly and providing a framework that supports long-term financial stability for beneficiaries.
Selecting a trustee is a decision that affects the trust for years to come, so choose someone or an institution you trust to follow the terms and manage funds responsibly. Clear communication with trustees and beneficiaries before the trust becomes active reduces confusion later. Provide instructions for record keeping, premium funding, and distribution priorities so trustees have a practical roadmap. Periodic reviews of the trust provisions and trustee arrangements will help ensure the plan remains aligned with family needs and legal developments over time.
An ILIT should not exist in isolation; it should fit into a broader estate plan that includes wills, revocable trusts, powers of attorney, and health care directives. Review beneficiary designations on retirement accounts and insurance policies to prevent conflicts, and ensure pour-over wills and trust certificates reflect the intended relationships between documents. Coordination reduces the risk that assets are misdirected, simplifies administration after death, and makes it easier for trustees and family members to implement your wishes effectively.
You might consider an ILIT if you want to remove life insurance proceeds from your taxable estate, provide structured distributions to beneficiaries, or protect proceeds from certain claims. Individuals with significant life insurance holdings, real estate, business interests, or complex family situations often find an ILIT useful to achieve clarity and control after death. Because an ILIT is irrevocable, it suits those who are comfortable relinquishing ownership for the sake of estate and tax planning benefits and who want to ensure policy proceeds are administered according to specific instructions.
An ILIT can also be beneficial when you need to provide liquidity for estate obligations or when beneficiaries require protection from creditors or poor decision making. If you anticipate a need to coordinate life insurance with retirement plan assets, trusts for minor beneficiaries, or special needs planning, an ILIT may be a key component of an integrated solution. Discuss your financial picture and family goals with counsel and advisors to determine whether the potential benefits outweigh the permanent nature of an irrevocable trust.
Typical circumstances that lead people to consider an ILIT include large life insurance policies that could attract estate tax, business succession planning where life insurance funds buy-out interests, blended families where distribution controls are desired, and cases where beneficiaries need managed distributions. An ILIT can also be useful when the grantor wants to prevent life insurance proceeds from affecting government benefits for a disabled beneficiary. In each scenario, an ILIT helps provide structure and alignment between insurance proceeds and the larger estate plan.
For individuals with estates that may approach or exceed federal or state estate tax thresholds, an ILIT offers a mechanism to reduce estate inclusion of life insurance proceeds and provide liquidity for tax liabilities. By transferring ownership or having the trust own the policy, proceeds can be kept separate from the taxable estate if timing and funding rules are followed. Proper planning includes attention to the three-year rule, coordinated gifting strategies, and accurate documentation to ensure the transfer achieves the desired estate tax outcomes.
An ILIT can be crafted to provide for vulnerable beneficiaries, such as minors or individuals who rely on means-tested benefits, in a way that prevents a lump sum from disqualifying them from assistance. The trust can limit distributions to certain uses, like education or health care, and provide for trustee management to ensure long-term support without jeopardizing other benefits. When vulnerability or special needs are present, combining an ILIT with dedicated trusts and guardianship nominations can provide a layered approach to protect both resources and eligibility for public programs.
Business owners frequently use life insurance trusts to fund buy-sell agreements, providing cash to buy a deceased owner’s interest while keeping proceeds separate from the deceased owner’s estate. An ILIT can own the policy that funds a buy-sell, ensuring proceeds are available to the business or co-owners according to agreed terms. This approach supports continuity, reduces the likelihood of disputes, and helps ensure business assets are preserved for ongoing operations rather than being tied up in estate administration.
The Law Offices of Robert P. Bergman serves clients in Signal Hill and surrounding areas by providing tailored estate planning documents and trust services. We collaborate with clients to design ILITs and related instruments that reflect personal goals, family circumstances, and tax considerations. Our local focus allows us to address county and state nuances while coordinating with your financial advisors. Clients receive practical guidance through every step of creation and administration so they and their families can rely on a clear plan during transitions.
The firm offers personalized planning that emphasizes clarity and long-term reliability, helping clients design ILITs that fit with their complete estate plans. We prioritize communication and careful drafting to reduce ambiguity and help trustees carry out the grantor’s intentions effectively. Our approach includes reviewing existing insurance policies, coordinating funding strategies, and preparing supporting documents such as pour-over wills, powers of attorney, and health care directives to ensure consistent implementation across your plan.
We also assist with administrative matters after a trust is in place, including trust administration tasks, preparing any necessary notices, and helping trustees navigate distributions and tax filings. When circumstances change, we can advise on modification options or related filings such as Heggstad or trust modification petitions where appropriate. Our goal is to support Signal Hill clients through proactive planning and responsive guidance so their intentions are respected and the process unfolds in an organized manner.
Clients appreciate a practical, client-centered approach that balances legal considerations with real-world needs. We help families coordinate beneficiary designations and ensure trust provisions align with retirement accounts, property titles, and other assets. For those who require ongoing support, we provide clear instructions to trustees and collaborate with tax and financial advisors to implement efficient funding and administration strategies. Reach out to discuss how an ILIT might fit your objectives and to plan the steps toward implementing a reliable trust structure.
Our process begins with an initial review of your financial picture, existing insurance policies, and estate planning goals. We then outline options, explain timing and tax rules, and recommend trust provisions tailored to your needs. Once you decide to proceed, we prepare trust documents, coordinate the transfer or purchase of policies, and document premium funding arrangements. After execution, we provide trustees with administration guidance and prepare supporting materials such as pour-over wills, HIPAA authorizations, and guardianship nominations when applicable.
The initial stage focuses on gathering information and reviewing existing documents so we can recommend an appropriate approach. During this meeting we discuss policy ownership, beneficiary designations, potential funding sources for premiums, and your broader estate plan. This information allows us to evaluate whether an ILIT will achieve your goals and to explain timing rules, such as the significance of ownership changes and gift documentation. Clear guidance at this stage sets the foundation for a successful trust implementation.
We collect information about life insurance policies, retirement accounts, property titles, and beneficiary designations to understand how an ILIT would interact with your existing assets. This includes policy types, face amounts, cash values, premium schedules, and any riders that could affect ownership. With complete information we can identify potential pitfalls, recommend funding strategies, and suggest trust language that addresses practical administration details. Accurate records from the outset reduce delays and help preserve the intended tax treatment.
We talk through your goals for distributions, identify beneficiaries and contingent beneficiaries, and discuss trustee choices and successor arrangements. This conversation clarifies whether you prefer immediate distributions, structured payouts, or funds held for specific purposes such as education or health care. Trustee selection is explored with attention to reliability and administrative ability, and we discuss the role of financial institutions or family members as potential trustees. These decisions inform the drafting phase to ensure the trust reflects your priorities.
Once decisions are made, we draft the ILIT document and any associated instruments needed to implement the trust, such as assignment forms transferring policy ownership, pour-over wills, and certification of trust. The drafting stage focuses on clear, enforceable language to direct trustee powers, funding methods, and distribution rules. After review and revisions, we oversee the formal execution of documents in accordance with legal requirements so the trust is valid and ready for funding and administration.
The trust instrument sets out the trustee’s duties, beneficiary rights, funding mechanics, and distribution terms. Supporting forms may include assignments to transfer ownership of a policy to the trust, trustee acceptance forms, and any notices to insurers or financial institutions. We ensure the documents align with gift tax strategies, include successor trustee provisions, and address potential future needs like trust modification or creditor claims. Clear documentation streamlines later administration and reduces ambiguity for trustees and beneficiaries.
After the documents are finalized, we coordinate the signing, notarization, and any required witness processes, and assist with transferring policy ownership or purchasing a new policy at the trust’s direction. We also establish the mechanism for premium funding, whether through annual gifts, direct payments by third parties, or other arrangements. Proper execution and timely funding are essential to achieve the intended estate and tax outcomes, so we provide checklists and guidance to make sure nothing is overlooked.
Once the ILIT is in place, administrative responsibilities begin, including tracking premium payments, maintaining records of gifts and trust transactions, and preparing any necessary tax filings. Trustees must follow the trust terms in managing the policy and making distributions. If the insured dies, trustees handle claims, coordinate payments, and administer distributions to beneficiaries in accordance with the trust. We provide support for trustees and beneficiaries during administration and can assist with trust modification petitions or Heggstad petitions when circumstances require court action.
Trustees should keep careful records of premium payments, gifts used to fund the trust, and communications with insurers. Accurate accounting supports compliance with gift tax rules and provides transparency for beneficiaries. Maintaining up-to-date records also helps in the event of policy changes, contested claims, or required tax filings. We advise trustees on practical bookkeeping approaches and help prepare documentation that will be needed if questions arise about funding or the timing of transfers.
When the insured passes, the trustee files the life insurance claim, receives proceeds, and administers distributions as directed by the trust document. This may include paying expenses, providing for ongoing trusts for beneficiaries, or transferring funds to designated recipients. If the trust contains termination provisions, the trustee follows those instructions at the appropriate time. We assist trustees through claims processing, distribution decisions, and compliance with any legal or tax obligations that arise during administration.
An Irrevocable Life Insurance Trust is a trust designed to own a life insurance policy or to receive the proceeds of a policy for the benefit of designated individuals. When created and properly funded, the trust becomes the policy owner or beneficiary under terms that specify how proceeds will be managed and distributed. The trust is irrevocable, which means the grantor transfers ownership and typically cannot reclaim it, a feature that helps separate proceeds from the grantor’s taxable estate when the governing rules are followed. The trust document names a trustee to manage the policy and administer distributions. Trustees follow the grantor’s instructions for premium funding, claims handling, and distributions to beneficiaries. Clear drafting addresses successor trustees, trustee powers, and distribution standards so the trust functions predictably after the insured’s death. Because an ILIT involves timing and gift tax considerations, careful coordination and documentation are important to achieve the intended results.
An ILIT can reduce estate tax exposure by removing life insurance proceeds from the insured’s taxable estate when ownership is transferred to the trust and certain timing rules have been respected. The removal of proceeds depends on the trust being irrevocable and on the timing of transfers, including the three-year lookback rule for transfers of existing policies. When transfers occur within three years of death, proceeds may be included in the estate, potentially negating tax benefits. That is why planning and timing are important elements of using an ILIT for tax mitigation. Estate tax outcomes also depend on overall estate size, applicable exemptions, and whether the trust is supplemented with other planning tools. A comprehensive review of assets, policy ownership, and beneficiary designations helps determine whether an ILIT will provide the intended tax advantages. Proper documentation of gifts and adherence to funding strategies such as annual gift exclusions support the desired tax treatment.
Funding an ILIT usually involves making gifts to the trust to cover insurance premiums if the trust itself does not have independent income. Many grantors use the annual gift tax exclusion to transfer premium amounts to beneficiaries who then pass the money to the trust, or they make gifts directly to the trust if the trust is structured to accept them. Accurate records of these gifts and any required gift tax filings are important to preserve the intended tax treatment and demonstrate compliance with exclusion rules. The method of funding affects both administrative ease and tax consequences. Depending on the size of premiums, some families arrange multi-year gifting strategies or use other assets to support the trust. It is important to document each gift and coordinate with financial advisors because improper funding or lack of documentation can create unintended estate inclusion or tax reporting issues that complicate administration.
Transferring an existing life insurance policy into an ILIT is possible but must be approached with care because of timing rules that can affect estate inclusion. Federal rules include a three-year period during which transferred policies may still be included in the transferor’s estate if the insured dies within three years of the transfer. Therefore, transferring an existing policy close to the time of death may not achieve the intended estate tax separation. Planning ahead and understanding the timing implications is essential when moving ownership of a policy to a trust. If you plan to transfer an existing policy, consider the policy’s cash value, any loans, and potential surrender charges, as these factors can affect the transfer’s advisability and cost. In some cases purchasing a new policy owned by the ILIT is a better option. We review the policy terms and coordinate with insurers to document the transfer properly and advise on steps to avoid unintended tax or administrative consequences.
A trustee should be someone or an institution that can manage paperwork, make prudent distribution decisions, and follow the trust terms responsibly. Many grantors select a trusted family member or friend with solid organizational skills, a commercial trustee such as a bank or trust company, or a combination where a family member serves with professional co-trustee support. The trustee’s role includes paying premiums, filing claims, maintaining records, and making distributions as required by the trust document. Trustee selection also considers continuity and impartiality, especially in blended families or when beneficiaries have differing needs. Successor trustee provisions are important to ensure the trust continues to operate smoothly if the original trustee cannot serve. The trust document should provide clear guidance and authority for trustees to act without requiring court intervention for routine matters.
Because an ILIT is irrevocable, making changes after creation is generally limited and may require specific provisions in the trust or court approval. Some trusts include limited modification clauses that allow certain changes under defined circumstances, while others are intentionally rigid to maintain tax benefits. If circumstances change significantly, options may include decanting, consent-based amendments by beneficiaries where permitted, or trust modification petitions in appropriate cases to address unforeseen needs while preserving core planning goals. Before attempting any changes, it is important to understand how modifications could affect tax treatment and beneficiary rights. Consulting counsel helps ensure that any proposed amendment or action is legally permissible and that the benefits of the original plan are not unintentionally lost. Where modification is needed, thoughtful drafting and adherence to procedural requirements are essential to achieve a lawful, beneficial adjustment.
Whether an ILIT affects a beneficiary’s eligibility for public benefits depends on how distributions are structured and the nature of the beneficiary’s benefits. Funds held by the trust and distributed directly for certain purposes may be treated differently than outright gifts. For beneficiaries who rely on means-tested programs, the trust can be drafted to provide for needs without disqualifying the beneficiary from assistance, for example by creating discretionary distributions or using a pooled or special needs trust in coordination with an ILIT. Coordinating an ILIT with a special needs plan or other protective arrangements is important to preserve benefit eligibility. Clear drafting and trustee discretion tailored to the beneficiary’s circumstances help achieve the balance between providing for needs and maintaining access to public resources. Professional guidance ensures the trust terms reflect the intended protection and benefit preservation strategy.
After the insured dies, a trustee must file the life insurance claim, collect proceeds, and manage distributions as directed by the trust. Administrative tasks include paying any final expenses or debts as authorized, maintaining records of receipts and disbursements, preparing accounts for beneficiaries, and fulfilling tax filings if required. Trustees may also need to communicate with beneficiaries, coordinate with advisors, and address any creditor claims or disputes regarding distributions during administration. Trustees should keep detailed records of all transactions and communications, as good documentation facilitates accountability and helps prevent misunderstandings. When complex issues arise, such as contested claims or tax questions, trustees often consult counsel to ensure compliance with legal obligations. Support during these tasks reduces the administrative burden and helps trustees fulfill their responsibilities in an organized manner.
An ILIT should be coordinated with wills, revocable living trusts, powers of attorney, and health care directives so that all documents work together to carry out the grantor’s goals. Beneficiary designations on retirement accounts and life insurance policies must be reviewed to avoid conflicts, and pour-over wills can ensure assets flow into the appropriate trust when intended. Cohesion between documents reduces the possibility of assets being distributed in unintended ways and simplifies administration for trustees and executors alike. During a comprehensive review, we confirm that deeds, account titles, and beneficiary forms align with the trust strategy. We also advise on naming contingent beneficiaries and successor trustees to ensure continuity. Regular plan reviews are recommended whenever major life changes occur so the overall plan continues to reflect your wishes and remains legally effective.
To begin creating an ILIT with our firm, contact the Law Offices of Robert P. Bergman for an initial consultation where we will review your financial situation, existing insurance policies, and estate planning goals. During that meeting we will discuss whether an ILIT suits your needs, explain timing and tax rules, and outline the steps to implement the trust. Bringing relevant documents such as policy statements, account summaries, and existing estate documents speeds the initial review and provides a clearer starting point for planning. If you decide to proceed, we will prepare the trust instrument, coordinate any necessary policy transfers or purchases, and document premium funding arrangements. We also provide guidance for trustees and help integrate the ILIT with your other estate planning documents. Our process aims to be practical and informative so you can make confident decisions about protecting your family and preserving assets according to your wishes.
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