An Irrevocable Life Insurance Trust (ILIT) can be an effective component of an estate plan for residents of Stevenson Ranch seeking to protect life insurance proceeds from estate taxation and potential creditor claims. At the Law Offices of Robert P. Bergman, we help families understand how an ILIT works, who should be the trustee and beneficiaries, and the timing considerations needed to avoid adverse tax consequences. This page explains the role an ILIT can play alongside wills, revocable living trusts, powers of attorney, and healthcare directives to create a coordinated plan that reflects client goals and family circumstances.
Choosing whether an ILIT is appropriate depends on a range of personal and financial factors including policy ownership, estate size, and the desire to control how proceeds are distributed over time. An ILIT is especially useful for clients concerned about estate tax exposure, liquidity for estate settlement, or providing structured distributions for heirs. This guide walks through the basics of formation, ongoing administration, common pitfalls to avoid, and how an ILIT interacts with other trust and will documents frequently used in California estate planning to ensure your intentions carry forward reliably.
An ILIT is often used to remove life insurance proceeds from a taxable estate, which can preserve more assets for intended heirs and reduce estate settlement delays. Beyond tax mitigation, an ILIT provides a framework to manage distributions to beneficiaries, protect funds from creditors or divorcing spouses when properly structured, and ensure liquidity for estate expenses like taxes and final expenses. For families with minor beneficiaries or special distribution needs, an ILIT can be tailored with spendthrift provisions and trustee powers to provide long-term stewardship of proceeds consistent with the grantor’s objectives.
The Law Offices of Robert P. Bergman serves clients across California with practical, client-focused estate planning services including durable powers, trusts, and trust administration documents. Our approach emphasizes clear communication and thorough documentation tailored to local laws and individual family needs. We work with clients to draft ILITs that align with their broader estate plan, coordinate beneficiary designations, and advise on funding and trustee selection. Our goal is to create durable arrangements that reduce uncertainty and support orderly administration when life changes occur.
An Irrevocable Life Insurance Trust is a trust created to own a life insurance policy or receive life insurance proceeds, with the grantor relinquishing control over the policy ownership to achieve certain estate planning objectives. Once funded and properly administered, the policy proceeds paid to the ILIT are generally excluded from the grantor’s taxable estate, avoiding additional estate tax exposure under applicable law. Establishing an ILIT involves careful timing, trust language to direct trustee powers, and coordination with beneficiary designations to ensure the intended result on death.
To be effective, an ILIT must be drafted to prevent the grantor from retaining incidents of ownership over the policy, which would otherwise cause inclusion in the estate. Trustees must follow the trust terms, accept gifts from the grantor to pay policy premiums when required, and maintain records demonstrating compliance. Proper administration includes preparing gift tax and trust filings when appropriate, coordinating with insurance carriers to transfer ownership, and advising trustees on distribution decisions that reflect the grantor’s stated objectives and the needs of beneficiaries.
An ILIT is a legal entity created under a trust agreement to hold a life insurance policy outside the grantor’s estate. The trust owns the policy, the trustee manages premium payments and policy matters, and beneficiaries receive proceeds according to trust terms. The grantor typically makes gifts to the trust to fund policy premiums, and trustee discretion can control timing and manner of distributions. Properly executed, an ILIT helps ensure that life insurance proceeds are used as intended, whether for providing for surviving family members, funding estate taxes, or supporting specific long-term needs.
Creating an ILIT requires clear trust provisions, selection of a reliable trustee, coordination with your life insurance carrier, and attention to tax rules that govern ownership transfers. The process typically involves drafting the trust instrument, funding the trust by transferring or purchasing a policy, and executing transfer documents with the insurer. Trustees should maintain documentation of gifts, premium payments, and trust administration activities. Regular review ensures that beneficiary designations and policy terms remain aligned with overall estate planning objectives and relevant changes in law or family circumstance.
Understanding common terms used in ILIT planning helps clients make informed decisions. This glossary covers concepts such as incidents of ownership, grantor trust rules, Crummey withdrawal powers, and the three-year rule that affects transfers of policies into trusts. Familiarity with these concepts makes it easier to follow the planning process and recognize where timing or wording can impact tax treatment. If you have questions about any term or how it applies to your situation, we provide clear explanations and examples tailored to California law and local practice.
Incidents of ownership refer to rights that allow the policy owner to control or benefit from a life insurance policy, such as the right to change beneficiaries, surrender the policy for cash, or borrow against its cash value. If the grantor retains any of these rights and transfers a policy into a trust, the policy proceeds may remain includable in the grantor’s estate for tax purposes. Drafting an ILIT requires removing these incidents of ownership so the trust, not the grantor, holds full ownership and control over the policy’s disposition at death.
Crummey withdrawal powers allow trust beneficiaries a limited, temporary right to withdraw gifts to a trust so the gift qualifies for the annual gift tax exclusion. Trustees typically notify beneficiaries that they have a short window to exercise the withdrawal right, but many beneficiaries do not exercise it and funds remain in the trust. Properly administered Crummey powers help fund premium payments without triggering gift tax consequences, but they must be implemented and documented carefully to comply with tax rules and trust requirements.
The three-year rule applies when the grantor transfers a policy to another person or an ILIT and dies within three years of the transfer; under certain tax provisions, the policy proceeds may be included in the grantor’s estate. Planning must account for this timing restriction, and some clients address it by purchasing a new policy directly in the trust or by retaining liquidity strategies in the intervening period. Understanding this rule is essential for effective ILIT timing and avoiding unintended estate inclusion.
Gift tax rules affect how you fund an ILIT, since transfers to the trust to pay premiums are potentially taxable gifts unless they qualify for the annual exclusion or other exemptions. The annual exclusion allows individuals to gift a set amount to each beneficiary each year without using lifetime exemption amounts. When using an ILIT, careful structuring and notices to beneficiaries are often needed to treat premium contributions as excluded gifts under current tax provisions, reducing the need for formal gift tax filings in many cases.
An ILIT differs from revocable living trusts and wills by design: it is irrevocable and specifically intended to remove life insurance proceeds from an estate while providing structured administration. Revocable trusts offer flexibility and control during life but do not provide the same estate exclusion for life insurance proceeds. Wills govern probate distribution but do not address ownership of insurance policies. Comparing options involves weighing flexibility, tax impact, creditor protection, and control over distributions to determine which combination best meets a family’s goals and circumstances.
For households with smaller estates or modest life insurance policies, the complexity of an ILIT may not be justified. If the anticipated proceeds will not create estate tax exposure and the primary concern is straightforward beneficiary designation, transferring ownership or updating beneficiary forms while maintaining a basic revocable trust or will might be sufficient. In such cases, focusing on clear beneficiary designations, durable powers of attorney, and healthcare directives can accomplish most client goals without the administrative demands associated with an irreversible trust arrangement.
Clients who prioritize the ability to change their plan frequently, access policy value, or retain control over financial decisions may prefer revocable structures. A revocable trust or maintaining policy ownership in the individual allows for changes, loans, or policy exchanges without the restrictions an irreversible trust imposes. When the risk of estate tax or creditor exposure is low, this flexibility can outweigh the potential benefits of removing the policy from the estate, making a less restrictive approach more practical for many family situations.
When an estate is large enough to risk federal or state estate taxes, or when there are blended family situations and multiple interested parties, a comprehensive approach that includes an ILIT, revocable trusts, and clear beneficiary coordination can preserve value and reduce conflict. Comprehensive planning addresses tax exposure while providing mechanisms to manage distributions, protect assets from creditor claims, and ensure that a decedent’s wishes are implemented consistently across all documents and accounts, reducing the chance of unexpected outcomes after death.
If the goal includes protecting life insurance proceeds from potential creditor claims, judgments, or future divorces, an ILIT combined with other trust arrangements can provide layers of protection that simple beneficiary designations cannot achieve. Carefully drafted trust terms can impose distribution conditions, create spendthrift protection, and appoint trustees to manage funds prudently for beneficiaries who may not be ready to receive large sums outright. This layered approach helps balance protection with access for intended recipients over time.
An ILIT used in coordination with wills, revocable trusts, powers of attorney, and healthcare directives strengthens the overall estate plan by addressing liquidity, tax exposure, and legacy objectives. Combining documents ensures that life insurance proceeds are directed and used in ways that support the deceased’s goals while complementing other assets and distribution plans. The result is more predictable administration, fewer disputes among heirs, and a clearer path for trustees and personal representatives to follow when carrying out the decedent’s intentions.
Comprehensive planning also reduces the administrative burden on family members after a death by clearly assigning roles and providing instructions for trustees and agents. When an ILIT funds specific needs such as trust-funded education, special needs provisions, or ongoing income for a surviving spouse, it can prevent the need for court interventions or ad hoc decisions. Regular reviews ensure documents remain current with changes in assets, family circumstances, and law so that the plan continues to function as intended.
By placing life insurance outside the taxable estate, an ILIT can provide liquidity to pay estate taxes and administrative costs without forcing the sale of business interests, real estate, or other assets. This targeted liquidity helps preserve long-term investments and family businesses while providing for orderly settlement. Liquidity structured through an ILIT also offers beneficiaries immediate resources to cover expenses and transition costs, helping maintain continuity in family financial affairs during a difficult period.
An ILIT allows a grantor to specify the timing, manner, and conditions under which beneficiaries receive proceeds, offering protections against irresponsible spending and external claims. Trust provisions can delay distributions until beneficiaries reach certain ages, create periodic payments, or allow trustee discretion to address changing needs. These mechanisms protect the grantor’s intentions while allowing trustees to adapt support within the trust’s framework to evolving family situations, providing a balance between protection and flexibility.
Ensure the trust is listed as the policy owner and that beneficiary designations are aligned with the trust terms to avoid ambiguity at claim time. Transfers and changes to ownership should be documented with the insurer and reflected in trust records. Failure to coordinate ownership and beneficiary forms can result in proceeds being paid outside of the trust and negate the intended estate planning outcomes. Regularly review insurance contracts and trust documents to confirm they remain consistent with your plan.
Choose a trustee who understands fiduciary duties and who will manage policy administration, premium payments, and distributions in accordance with the trust terms. Whether an individual or institution, the trustee should be willing to keep clear records, communicate with beneficiaries, and work with advisors when necessary. Consider backup trustees and successor trustee provisions in case the primary trustee cannot serve. Thoughtful selection helps ensure the trust functions smoothly and reflects your wishes over the long term.
Consider an ILIT if your estate may face federal or state estate taxes, if you want life insurance proceeds to be managed for beneficiaries, or if you seek protection from creditor claims and potential divorce settlements. An ILIT can also be beneficial when you wish to provide a reliable source of liquidity for estate expenses without disrupting ownership of business interests or real property. Discussing your assets, family structure, and long-term goals helps determine whether an ILIT is an appropriate component of a broader estate plan.
An ILIT is also useful for families seeking controlled distributions for minors or beneficiaries with special needs, or for those who prefer that proceeds be handled by a trustee with specific instructions rather than passing directly to heirs. Because an ILIT is irrevocable, it is important to weigh the loss of direct control against the benefits of exclusion from the estate and creditor protection. A careful review of timing, tax implications, and funding strategies informs a decision that aligns with your financial and family priorities.
Clients commonly consider an ILIT when facing potential estate tax exposure, owning large life insurance policies, needing to protect proceeds from creditors or future claims, or desiring to provide structured financial support for beneficiaries. Business owners and people with significant retirement account balances may use an ILIT to provide liquidity while preserving other assets. Additionally, blended families and those with complex distribution goals often prefer the clarity and protections an ILIT can provide compared with simpler beneficiary designations.
When a life insurance policy is large relative to the grantor’s overall estate, placing the policy in an ILIT helps prevent the proceeds from increasing estate tax liability. This is particularly relevant for individuals whose combined assets and policy proceeds could push the estate into a higher tax bracket. An ILIT provides a planning tool to manage that risk while directing funds for intended purposes such as supporting a surviving spouse, funding education, or preserving business continuity without being subject to estate inclusion.
Blended families often require precise planning to ensure assets are distributed according to the grantor’s wishes, sometimes balancing support for a surviving spouse with inheritance for children from a prior relationship. An ILIT can include terms that provide lifetime support to a spouse while preserving capital for children, or create flexible distribution mechanisms that address differing beneficiary needs. Clear trust instructions reduce the potential for conflict and provide a mechanism for trustees to respond thoughtfully to changing family circumstances.
Individuals concerned about creditor claims, potential lawsuits, or future divorce of a beneficiary may use an ILIT to add layers of protection for life insurance proceeds. When properly drafted and administered, trust distributions can be subject to spendthrift provisions and conditions that make it more difficult for third parties to reach those funds. While no planning eliminates all risk, an ILIT can be an effective component of a defensive strategy to preserve assets for intended beneficiaries under many foreseeable circumstances.
The Law Offices of Robert P. Bergman provides estate planning services for residents of Stevenson Ranch and nearby communities in Los Angeles County. We assist with a range of documents including revocable living trusts, wills, powers of attorney, advance health care directives, and specific trust instruments such as ILITs and special needs trusts. Our practice focuses on clear communication, personalized planning, and coordinating all documents so they work together to protect your family and assets according to your intentions and California law.
We guide clients through the technical requirements of creating and administering ILITs while ensuring alignment with broader estate planning objectives. Our services include drafting trust instruments, coordinating policy transfers, advising on premium funding strategies, and preparing required notices and records. We emphasize practical solutions that reflect the realities of family life, business ownership, and long-term financial goals, striving to make the process straightforward and understandable for every client.
Our approach includes tailored planning sessions to gather relevant financial and family information, careful drafting to reflect your wishes, and ongoing support for trustees and beneficiaries during administration. We coordinate with insurance agents, financial advisors, and tax professionals when needed to create a cohesive plan. By providing clear instructions and documentation, we help reduce the potential for disputes and ease the burden on family members at a difficult time.
Clients appreciate practical guidance on how an ILIT interacts with other estate planning tools such as pour-over wills, certification of trust documents, and powers of attorney. We help implement funding strategies and advise on timing issues like the three-year rule so your plan operates as intended. Our goal is to create reliable, well-documented arrangements that protect your wishes and provide peace of mind for you and your family.
Our process begins with a thorough information-gathering meeting to understand assets, family dynamics, and goals. We then draft a trust instrument tailored to those objectives, coordinate the transfer or purchase of the life insurance policy within the trust, and prepare required notices and records for ongoing administration. We provide trustee guidance on premium payments, Crummey notices, and distribution decisions, and we remain available to update documents as family or financial circumstances change. Clear documentation and communication are central to our approach.
During the initial phase we collect financial information, review existing policies and beneficiary designations, and identify potential estate tax or creditor concerns. This assessment helps determine whether an ILIT is appropriate and how it should be structured in relation to other documents. We discuss trustee options and funding strategies, outline the timing considerations, and present a recommended approach that balances protection, cost, and flexibility consistent with your objectives and current law.
We review life insurance policies, retirement accounts, real property, business interests, and beneficiary designations to form a complete picture of the estate. Understanding the size and composition of assets, anticipated liquidity needs, and family relationships informs trust drafting choices. This step also includes identifying any existing documents that require coordination, such as wills, revocable trusts, powers of attorney, healthcare directives, and guardianship nominations, so all parts of the plan function together cohesively.
We draft trust terms that specify trustee powers, distribution standards, Crummey withdrawal provisions where applicable, and spendthrift protections to align with your objectives. Trustee roles and successor trustee provisions are clarified to ensure continuity. The trust language is tailored to California law and the client’s goals so that the trustee can administer the policy and distribute proceeds in a predictable manner that honors the grantor’s intentions while complying with tax and fiduciary requirements.
Once the trust is executed, we assist with transferring existing policies into the ILIT or arranging for the trust to acquire a new policy. This includes working with insurance companies to effect ownership changes, ensuring proper beneficiary designations, and documenting premium funding arrangements. We also prepare any necessary gift tax returns or notices when funding triggers reporting obligations and provide guidance on maintaining records that show gifts and trust administration activities to support the intended tax treatment.
Transferring an existing policy requires insurer forms to change ownership and verify that the trust is an acceptable owner. We guide clients through the paperwork and timing considerations, particularly the three-year rule, to avoid inadvertent estate inclusion. Documentation of the transfer and any premium contributions is retained so trustees can demonstrate compliance with trust terms and applicable tax rules when the policy pays out to beneficiaries.
When purchasing a new policy for an ILIT, the trust is the applicant and owner, and the insured provides required information to the insurer. This method avoids ownership transfer issues and the three-year rule concerns. We assist in structuring premium funding through annual exclusion gifts, setting up Crummey notices, and determining trustee funding responsibilities so the new policy is properly integrated with the trust and ready to perform its intended role in the estate plan.
After the ILIT is in place, trustees should keep accurate records of premium payments, Crummey notices, and any distributions. Regular reviews of policy performance, beneficiary needs, and changes in law help determine whether adjustments to other parts of the estate plan are needed. We provide trustee guidance and periodic reviews to ensure the trust administration remains consistent with the grantor’s objectives and that the ILIT continues to serve its intended purpose effectively over time.
Trustees should maintain documentation of all gifts, premium payments, beneficiary notices, and communications with insurance companies. Proper recordkeeping supports the intended tax treatment and preserves evidence of compliance with trust terms. We provide templates and guidance for notices and record retention to make administration straightforward, reduce the risk of disputes, and ensure that trustees can respond to beneficiary inquiries confidently and transparently.
Life changes such as births, deaths, marriages, divorces, and changes in asset values may require updates to related estate planning documents. We recommend periodic reviews of the ILIT and associated documents to confirm that funding strategies, trustee selections, and distribution provisions remain appropriate. When adjustments are needed, we coordinate changes across all documents to maintain a unified plan that reflects current goals and legal requirements without inadvertently undermining the ILIT’s intended protections.
An Irrevocable Life Insurance Trust is a trust that owns a life insurance policy or receives insurance proceeds to keep those proceeds out of the grantor’s estate, subject to applicable law. Grantors transfer ownership of a policy to the trust or have the trust purchase the policy directly so that proceeds pass to beneficiaries according to the trust terms rather than through probate. Beneficiaries who receive benefits under the trust typically gain the protection and distribution structures the grantor specified. Choosing an ILIT can be appropriate for people who want to preserve policy proceeds from estate inclusion, provide liquidity for paying estate expenses, or create managed distributions for heirs. ILITs are commonly used by individuals with substantial life insurance policies or those who wish to protect proceeds from creditor claims and potential family disputes. They are also helpful for funding estate tax obligations without forcing sale of other assets. Because an ILIT is irrevocable once properly funded, it is important to consider both the protective benefits and the loss of direct control before proceeding. Planning conversations should address trustee selection, funding strategies, and how the ILIT fits with existing wills, revocable trusts, and beneficiary designations.
An ILIT reduces estate taxes when the policy proceeds are not included in the grantor’s taxable estate, which preserves more assets for beneficiaries. This outcome hinges on removing incidents of ownership from the grantor and carefully coordinating policy transfers to avoid rules that would cause inclusion. The timing of transfers matters because gifts or ownership changes close to the date of death can trigger estate inclusion under certain tax provisions. Planning must therefore account for these timing rules and whether the trust will acquire a new policy or receive a transferred policy. Key timing considerations include the three-year rule and any waiting periods related to ownership transfers. Purchasing a policy directly in the trust can avoid transfer timing issues, while transferring an existing policy requires attention to the transfer date and careful documentation. Discussing these timing matters with counsel helps ensure that the desired tax treatment is achieved and reduces the risk of unintended estate inclusion that could undermine the ILIT’s purpose.
The three-year rule provides that if the grantor transfers a life insurance policy or certain incidents of ownership in a policy to another person and then dies within three years of the transfer, the policy proceeds may be included in the grantor’s estate for tax purposes. This rule is intended to prevent last-minute transfers made to avoid estate taxation. Planning must reflect this restriction so that transfers are completed with sufficient time before death, or alternative strategies such as purchasing a new policy in the trust may be used to avoid the rule’s impact. Because predicting the timing of death is inherently uncertain, clients often evaluate whether transferring an existing policy makes sense or if buying a policy in the trust is preferable. When transfers are made near retirement age or when health declines, counsel can recommend strategies to reduce the risk of unintended inclusion under the three-year rule while still achieving the client’s broader estate planning goals.
Annual exclusion gifts can be used to fund ILIT premium payments by making gifts to the trust for the benefit of each beneficiary, typically combined with Crummey withdrawal provisions to qualify those contributions for the annual gift tax exclusion. Crummey powers give beneficiaries a short window to withdraw gifted amounts so the gifts are treated as present interest gifts under tax rules. Trustees provide written notices to beneficiaries informing them of their limited withdrawal right, and most beneficiaries do not exercise those rights, leaving funds available to pay premiums. Properly implementing Crummey powers requires clear trust language, timely notices, and diligent recordkeeping. Failure to provide notices or to document the process can jeopardize the favorable tax treatment. When annual exclusion funding is part of the plan, we help prepare notices, maintain records of gifts and responses, and advise trustees on how to administer the powers consistently with the tax rules and the trust’s overall objectives.
A trustee should be someone who will act prudently, keep clear records, and follow the trust’s distribution instructions. This can be a trusted family member, a professional fiduciary, or an institution depending on the complexity of the trust, the anticipated duties, and the beneficiaries’ needs. Trustee responsibilities include managing policy matters, coordinating premium payments, issuing Crummey notices as required, keeping accurate records, and making distributions in accordance with the trust terms while exercising appropriate fiduciary judgment. Selecting a trustee also involves naming successor trustees in case the primary trustee is unable or unwilling to serve. The trustee should be prepared to work with advisors, insurance companies, and tax professionals when necessary, and should understand the importance of maintaining documentation to support the trust administration. We assist clients in evaluating options and drafting trustee provisions so duties and powers are clear and manageable.
If premium payments are missed, the policy can lapse, which may undermine the trust’s purpose and leave beneficiaries without the anticipated proceeds. Trustees must monitor premium schedules and ensure funds are available. When funding issues arise, trustees may explore options such as using trust assets to pay premiums if permitted, seeking loans or transfers consistent with the trust, or communicating with beneficiaries about additional contributions. Advance planning for premium funding reduces the likelihood of missed payments and the resulting negative consequences. When a policy lapses, options may include reinstatement if allowed by the insurer, conversion to a paid-up policy, or other corrective measures consistent with the insurer’s rules and trust terms. Prompt action and communication with counsel and the insurer are important. Trustees should maintain open records and consult with advisors to determine the best course if premium interruptions occur, prioritizing preservation of the trust’s intended benefits for beneficiaries.
An ILIT should be coordinated with wills, revocable living trusts, powers of attorney, and healthcare directives so all documents work together seamlessly. Wills and revocable trusts address probate and distribution of assets not held in the ILIT, while powers of attorney and healthcare directives ensure someone can manage financial and medical decisions if the grantor becomes incapacitated. Coordination avoids conflicting instructions and ensures beneficiaries and fiduciaries understand their roles when a death or incapacity occurs. It is also important to align beneficiary designations on retirement accounts and insurance policies with trust terms and the overall plan. Without coordination, life insurance proceeds or account balances could pass outside the intended trust structure, undermining the planning goals. Regular estate plan reviews help identify and correct inconsistencies and confirm that all documents reflect current wishes and circumstances.
When properly drafted and administered, an ILIT can provide significant protection against creditors and in some divorce scenarios, because trust assets are not held in the grantor’s estate and distributions are subject to trust terms. Spendthrift provisions and trustee discretion can make it more difficult for third parties to reach proceeds. However, the level of protection depends on state law, the trust’s drafting, and the timing of transfers, so results are not uniform in every situation and should be considered as part of a multi-faceted planning approach. Divorce planning benefits from clear trust provisions that separate trust assets from marital property when appropriate and when transfers were not made to defraud creditors or evade legal obligations. Courts may scrutinize transfers if there is evidence of intent to avoid legitimate obligations. Careful documentation, proper timing, and honest disclosure are essential to maximize the protective advantages of an ILIT in creditor and family law contexts.
Ongoing administrative duties include maintaining records of premium payments, issuing Crummey notices when applicable, preparing documentation of gifts, coordinating with insurers regarding policy matters, and communicating with beneficiaries. Trustees also monitor policy performance to determine whether the policy remains the best way to achieve trust objectives and consult advisors if changes are advisable. Good recordkeeping supports tax positions and reduces the likelihood of disputes among beneficiaries or inquiries from authorities. Trustees should also ensure periodic reviews to confirm that funding arrangements continue to work and that distributions reflect current needs and circumstances. Regular communication with beneficiaries helps manage expectations and provides transparency. When needed, trustees may seek professional assistance for investment decisions, tax filings, or complex distribution questions to fulfill fiduciary duties responsibly and in accordance with the trust terms.
Estate planning documents, including ILITs, should be reviewed periodically and after major life events such as births, deaths, marriages, divorces, changes in asset values, or significant health changes. Tax law changes can also affect strategy, so periodic review helps ensure the plan remains effective and aligned with current rules. A review provides an opportunity to adjust trustee selections, revisit funding mechanisms, and confirm the ILIT continues to reflect your objectives and family circumstances. We typically recommend an in-depth review every few years or sooner if circumstances change materially. During reviews, we verify that beneficiary designations and policy ownership are still consistent with trust terms, reassess whether the policy remains appropriate given current financial goals, and make any necessary updates across related documents to maintain a cohesive and reliable estate plan.
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