An irrevocable life insurance trust (ILIT) is a powerful estate planning tool for managing life insurance proceeds outside of a taxable estate and ensuring orderly distribution to beneficiaries. At the Law Offices of Robert P. Bergman serving Napa and the surrounding Napa County area, we help families consider whether an ILIT fits within a broader estate plan. This introductory discussion explains common uses of ILITs, how they interact with other estate planning documents like pour-over wills and revocable living trusts, and practical steps to begin the planning process with clear client-focused communication and careful documentation.
Choosing to create an ILIT often follows considerations about tax exposure, creditor protection, and beneficiary needs such as ongoing care or trust management after a policyholder’s death. In Napa and greater California, clients frequently combine ILITs with devices like financial powers of attorney, advance health care directives, and certifications of trust to ensure comprehensive planning. Our approach emphasizes explaining complex concepts in plain language, coordinating with financial advisors when appropriate, and preparing trust documents that reflect client goals for family support, charitable giving or retirement plan distributions while maintaining clear stewardship over life insurance proceeds.
An ILIT can remove life insurance proceeds from an estate, potentially reducing estate tax exposure and ensuring proceeds are distributed according to a client’s intentions rather than subject to probate. Beyond tax planning, an ILIT provides a structured way to protect proceeds for beneficiaries who may need oversight, such as minors or family members with special needs. When thoughtfully drafted, an ILIT coordinates with other estate planning tools like trust modifications, pour-over wills, and financial powers of attorney to create a comprehensive plan that balances control, flexibility, and the privacy of out-of-court asset transfer.
The Law Offices of Robert P. Bergman provides estate planning services to individuals and families in Napa and across California. Our practice focuses on drafting durable estate planning documents including revocable living trusts, wills, powers of attorney, and irrevocable trusts such as ILITs. We emphasize clear communication, careful drafting, and personalized strategies that reflect each client’s financial and family circumstances. Clients receive attention to detail in document preparation, coordination with financial and tax professionals when needed, and guidance through trust administration, trust funding, and any follow-up trust modifications that may be appropriate over time.
An irrevocable life insurance trust is a separate legal entity that owns a life insurance policy and receives the policy proceeds at the insured’s death. Because the trust is irrevocable and the insured relinquishes ownership and certain powers, policy proceeds are generally not included in the insured’s taxable estate. Establishing an ILIT requires careful planning around who will serve as trustee, how premiums will be paid, and the timing of trust formation relative to policy acquisition to avoid inclusion under transfer-for-value or gift tax rules. Effective funding and administration of the ILIT are essential to achieving intended outcomes.
A properly structured ILIT also defines how and when beneficiaries receive trust distributions, which can provide asset protection and management flexibility. Trustees have a fiduciary duty to manage trust assets and follow the trust terms, which can include provisions for income distributions, discretionary support payments, or legacy gifts to charities. Clients often pair ILITs with other documents like certification of trust or pour-over wills to ensure the trust is recognized and managed consistently with the overall estate plan. Trustees should understand reporting obligations and coordinate with advisors to maintain compliance with tax rules and trust terms.
An ILIT is a trust created to own one or more life insurance policies on the life of the grantor or another insured. The trust’s main purposes are to keep insurance proceeds out of the insured’s probate estate, articulate distribution instructions for beneficiaries, and provide a mechanism for management and protection of the insurance proceeds. Creation typically involves naming a trustee, designating beneficiaries, transferring an existing policy or having the trust purchase a new policy, and specifying premium-payment arrangements. Proper timing and documentation are critical to prevent unintended tax consequences and to secure the desired estate planning outcomes.
Essential elements of an ILIT include the trust agreement, trustee appointment, identification of beneficiaries, instructions for policy ownership and premium payment, and any distribution conditions. The implementation process often begins with an initial consultation to determine goals, followed by drafting the trust document tailored to those goals and coordinating funding of the trust with either transfer-of-policy documentation or trust-purchased policies. Trustees must maintain records, handle trust assets prudently, and communicate with beneficiaries. Ongoing review ensures the trust remains aligned with changes in family circumstances, tax law, or life events.
This section clarifies frequently used terms in ILIT planning such as grantor, trustee, beneficiary, trust funding, and taxable estate. Understanding these terms helps clients make informed decisions and discuss options with advisors. The glossary explains how each role functions within the trust, how premium payments are treated for tax purposes, and what it means to have the trust own a policy versus the insured owning it. Clear definitions reduce misunderstandings and help set realistic expectations about timing, administration responsibilities, and the interaction between trust documents and other estate planning instruments.
The grantor is the person who creates the trust and typically transfers ownership interests or assets into it. In the context of an ILIT, the grantor is commonly the insured person who establishes the trust to hold and control life insurance policies. The grantor’s actions and relinquishment of control are important because they affect whether the trust will succeed in keeping the policy proceeds out of the grantor’s taxable estate. The trust document will specify the grantor’s declarations, the naming of trustees and beneficiaries, and the intended terms for management and distribution of proceeds after the grantor’s death.
Trust funding in an ILIT context refers to how the trust acquires and maintains a life insurance policy, either by accepting transfer of an existing policy into the trust or by having the trust purchase a new policy. Premium payment arrangements are critical: the trust must have access to funds to pay premiums, which often involves gifts from the grantor to trust beneficiaries that the trustee uses to pay premiums, or the trustee leveraging other trust assets. Proper documentation of gifts and timely premium payments help avoid inclusion of the policy proceeds in the grantor’s estate.
The trustee is the person or entity responsible for managing the trust according to its terms and in the best interests of beneficiaries. Trustees must keep accurate records, handle premium payments if required, receive policy proceeds, and distribute trust assets as directed by the trust document. Selecting a trustee who understands fiduciary duties and is willing to coordinate with advisors is important. The trust document can outline successor trustees and decision-making authority to ensure continuity and accountability in handling and distributing life insurance proceeds after the insured’s death.
A beneficiary is the person or entity designated to receive trust assets, such as life insurance proceeds held within an ILIT. The trust document typically defines whether beneficiaries receive outright payments, scheduled distributions, or distributions subject to trustee discretion for health, education, maintenance, and support. The terms can address contingent beneficiaries and the treatment of proceeds for special circumstances, such as minor children, persons with disabilities, or charitable beneficiaries. Clear beneficiary designation and distribution language reduce disputes and help implement the grantor’s intentions efficiently.
When planning for life insurance within an estate plan, clients can choose a limited approach—focusing solely on transferring a policy into a basic trust—or a comprehensive approach that integrates ILITs with other estate planning documents and tax strategies. A limited approach may be faster and less costly upfront, while a comprehensive approach accounts for broader goals such as beneficiary protection, long-term tax outcomes, and coordination with retirement plan trusts or special needs trusts. Evaluating each option requires considering family dynamics, asset composition, and the need for ongoing administration and oversight.
A limited approach can be suitable for clients whose goal is primarily to ensure a life insurance policy is owned by a trust to avoid probate and simplify beneficiary transfers. For families with modest estate values and straightforward distribution wishes, a basic ILIT that transfers an existing policy into trust and names beneficiaries may resolve immediate concerns without creating complex layering of documents. Such a strategy can be quicker to implement and simpler for trustees to administer while still protecting the intended recipients from probate delays.
A narrow ILIT plan may be appropriate when beneficiaries are trusted family members and the distribution instructions are uncomplicated, such as outright distributions to adult children. In such cases, less emphasis is required on detailed distribution scaffolding or elaborate trust funding mechanisms. The trustee’s administrative burden remains limited when policies are stable, premium payment arrangements are straightforward, and there is no need for sophisticated protection against creditors or spending concerns. Simplicity can reduce costs while meeting the main objective of channeling proceeds outside probate.
A comprehensive ILIT strategy is often appropriate for clients who need layered protection for beneficiaries, custom distribution schedules, or coordination with other trusts like special needs trusts, retirement plan trusts, or irrevocable life insurance trusts tied to larger estates. This approach addresses creditor protection, tax planning, and long-term income needs, and it typically includes drafting detailed trustee authorities, successor trustee provisions, and clear funding mechanisms so the trust functions as intended across generations without unintended tax consequences or administrative confusion.
When asset values or family circumstances introduce complex tax considerations, integrating an ILIT into a comprehensive estate plan becomes more important. Such coordination can address potential estate tax exposure, gift planning for premium funding, and alignment with retirement accounts and other trusts. A comprehensive plan will often involve collaboration with financial and tax advisors to ensure premium funding is documented correctly, generation-skipping transfer implications are considered, and the trust terms align with broader legacy objectives, reducing the risk of costly errors or unintended outcomes.
A comprehensive ILIT approach provides cohesive planning that ties life insurance ownership to broader estate planning goals such as asset protection, tax considerations, and beneficiary care. This strategy can secure peace of mind by specifying how proceeds should be used for debt payment, ongoing family support, education, or charitable gifts. It also clarifies trustee powers and succession, reduces ambiguity for fiduciaries, and creates structured processes for funding and administration. Over time, coordinated planning can help preserve family wealth and ensure that the grantor’s intentions are honored with fewer disputes and administrative surprises.
Comprehensive planning also enables effective contingency planning, addressing scenarios such as incapacity, divorce among beneficiaries, or changes in tax law. When an ILIT is integrated with instruments such as pour-over wills, financial powers of attorney, and advance health care directives, families have a unified plan that addresses both financial and personal decisions across life events. Regular reviews and possible trust modifications ensure the plan adapts to new circumstances, maintaining effectiveness and reducing the likelihood of unintended estate inclusion or administrative difficulties.
A detailed ILIT provides mechanisms to control when and how beneficiaries receive funds, which helps provide long-term support rather than one-time lump sums that might be quickly exhausted. Trust terms can include staggered distributions, spending guidelines, or discretionary distributions for particular needs like education or health care. These provisions can be especially valuable for clients who want to protect beneficiaries from financial mismanagement, unexpected creditor claims, or sudden windfalls that may not align with long-term family goals.
By placing life insurance policies inside an ILIT and aligning that transfer with a coordinated estate plan, families can reduce the assets subject to probate and clarify distribution pathways. This can lead to faster asset transfers, lower probate costs, and increased privacy for the family. When combined with instruments such as pour-over wills and revocable living trusts, an ILIT helps ensure that the grantor’s broader estate plan operates smoothly, minimizing court involvement and offering a disciplined approach to transferring wealth to the next generation.
When planning premiums and gifts to an ILIT, clear records and proper documentation are essential to demonstrate the grantor’s intent and to comply with tax rules. Use gift letters or other written evidence to show that transfers intended to pay premiums are gifts to the trust beneficiaries rather than retained for personal use. Coordinating with financial advisors ensures premium payments are traceable, consistent, and properly timed to avoid unintended estate inclusion. Well-documented funding arrangements make trust administration smoother and reduce the risk of disputes or tax challenges.
Life changes such as births, deaths, marriages, or significant shifts in asset values may require adjustments to an ILIT or related estate planning documents. Periodic review ensures the trust remains aligned with the grantor’s goals and current law. Where appropriate, consider trust modification petitions or other actions to correct inconsistencies or address new circumstances. Regularly updating beneficiary designations and coordinating ILIT terms with revocable trusts, pour-over wills, and retirement plan trusts keeps the overall estate plan coherent and better positioned to carry out the grantor’s intentions.
Clients consider ILITs for several interrelated reasons: to remove insurance proceeds from an estate, reduce probate exposure, provide structured distributions to beneficiaries, and align life insurance arrangements with broader estate planning goals. ILITs can be valuable for blended families, clients with significant life insurance holdings, or those who wish to dedicate proceeds to long-term care of dependents or charitable giving. A careful analysis of financial circumstances and family dynamics helps determine whether an ILIT is a practical and cost-effective solution for preserving wealth and facilitating a smooth transfer.
Another reason to consider an ILIT is to mitigate potential estate tax consequences when combined with other planning tools. Because laws and exemptions can change, having an ILIT integrated with revocable living trusts, retirement plan trusts, and well-drafted wills provides flexibility and a measure of certainty. Additionally, the ILIT structure can offer protection from creditors and ensure that proceeds are used according to the grantor’s preferences rather than being subject to immediate disparate claims. Thoughtful drafting and periodic review help maintain the trust’s effectiveness over time.
Common circumstances prompting ILIT consideration include sizable life insurance policies that could expand an estate, the desire to provide long-term financial support for children or grandchildren, concerns about creditor claims, or plans to provide for a family member with special needs. Business owners may use ILITs as part of succession planning to provide liquidity for estate settlement. Each situation benefits from tailored drafting to address distribution timing, tax implications, and trustee responsibilities, ensuring that the trust plays the intended role within the client’s broader estate plan.
When life insurance holdings are large relative to overall estate assets, an ILIT can help prevent those proceeds from increasing estate tax exposure and simplify distribution planning. Establishing the trust and ensuring the trust owns the policy helps channel proceeds directly to beneficiaries under the trust’s terms. For many families in Napa and California, where real estate or business assets also contribute to estate value, coordinating ILIT planning with other estate documents helps manage the combined impact of different asset classes and reduce uncertainty at the time of settlement.
Parents or grandparents often choose ILITs to provide ongoing support for children or dependents, particularly when there is concern about a beneficiary’s ability to manage a large sum. Trust distributions can be designed to provide for education, health care, and maintenance over time, rather than leaving beneficiaries to manage a lump sum. This approach offers a structured method to preserve resources across generations, align financial support with developmental needs, and ensure that funds are available for stated purposes without immediate depletion.
An ILIT can offer a layer of protection from creditors and certain claims, depending on how the trust is structured and applicable law. By removing ownership from the insured and placing proceeds into a trust, the funds may be safeguarded from personal creditor claims or potential beneficiary divorce settlements, subject to legal limitations. This protective benefit is particularly meaningful for families with professional liability exposure, business owners, or instances where preserving inheritance integrity across generations is an expressed goal of the estate plan.
The Law Offices of Robert P. Bergman serves clients in Napa and across Napa County, offering personalized estate planning services that include drafting ILITs, revocable living trusts, and supporting documents like pour-over wills, financial powers of attorney, and advance health care directives. Our firm guides clients through the practicalities of trust funding, trustee selection, and beneficiary structuring while taking into account local considerations and California law. We emphasize clear communication and practical planning steps to help families preserve assets, provide for loved ones, and minimize administrative burdens during difficult times.
Clients choose the Law Offices of Robert P. Bergman for responsive legal service, careful document drafting, and a client-centered approach to estate planning in Napa and beyond. We focus on producing clear, legally sound documents such as irrevocable life insurance trusts, certifications of trust, and pour-over wills that reflect client goals. Our team explains the implications of draft provisions and works to coordinate the ILIT with other estate planning instruments to ensure consistent outcomes and reliable administration for trustees and beneficiaries.
We help clients navigate the practical steps required to establish and maintain an ILIT, including recommendations for trustee selection, gift documentation for premium funding, and coordination with financial advisors. Our approach emphasizes proactive communication so clients understand timing issues like three-year lookback rules and transfer consequences that can affect estate inclusion. By anticipating administrative needs and addressing them in the trust document, we aim to reduce future friction for fiduciaries and beneficiaries while supporting the grantor’s legacy objectives.
Our firm also assists clients with related estate planning matters such as drafting durable powers of attorney, HIPAA authorizations, and guardianship nominations. These complementary documents work together with an ILIT and a revocable living trust to create a cohesive plan that addresses both financial and personal decision-making. We strive to make the planning process manageable and informative so clients feel confident their wishes will be followed and their loved ones will be cared for according to clear, written instructions.
Our legal process begins with a consultation to identify client goals, family dynamics, and the role life insurance should play in a broader estate plan. We review existing policies, discuss funding options, and explain trustee duties and distribution strategies. After drafting and client review, we finalize the trust document, assist with policy transfers or trust purchases, and prepare supporting documents such as pour-over wills or certifications of trust. We also provide guidance on maintaining records for premium payments and coordinating with advisors for tax and financial matters.
The first step involves gathering information about assets, insurance policies, family needs, and intended beneficiaries. We draft the ILIT agreement to reflect client objectives, name trustees and successor trustees, and set distribution terms. This step includes careful attention to language that affects ownership, control, and tax treatment, and consideration of how the ILIT will interact with other documents such as pour-over wills, revocable trusts, and powers of attorney. Client review and revisions ensure the document captures the grantor’s intent precisely.
During the initial consultation we assess the client’s goals for life insurance proceeds, current policy ownership, and potential tax or creditor concerns. This conversation helps determine whether the ILIT should acquire an existing policy or purchase a new policy, and whether premium funding will require gift documentation or other arrangements. Understanding family circumstances allows the trust terms to address beneficiary needs such as education funding, ongoing support, or transfer to future generations, and sets the drafting process in motion with clear objectives.
Once objectives are defined, we prepare the ILIT document and any required supporting forms, such as assignment statements, policy transfer paperwork, and beneficiary designation updates. The trust agreement will specify trustee duties, beneficiary distribution provisions, and language addressing premium payments and trust administration. Clients review drafts to confirm provisions reflect their wishes and to identify any needed adjustments. Finalization includes executing the trust with proper formalities and creating a plan for funding and recordkeeping.
After the trust is executed, funding the trust is essential to make the ILIT effective. Funding may involve transferring ownership of an existing policy to the trust or having the trust purchase a new policy, along with establishing premium payment mechanisms. We assist in completing transfer forms with the life insurance carrier, documenting gifts for premium payments when applicable, and providing guidance for trustee acceptance of the policy. Proper funding steps help avoid tax inclusion and align the policy with the trust’s distribution objectives.
Working with the life insurance carrier to change policy ownership to the trust requires completing specific forms and obtaining any required carrier consents. We guide clients through the carrier’s procedures, review transfer paperwork to ensure it aligns with trust terms, and advise on the timing of transfers to avoid unintended tax consequences. Accurate carrier documentation combined with clear trust language reduces the risk of later disputes about ownership and beneficiary designation, supporting the ILIT’s intended effect on estate administration.
If the grantor intends to provide gifts that the trustee will use to pay policy premiums, documenting those gifts is important to avoid confusion and to support the intended structure. Gift records, bank transfers, and written instructions to beneficiaries help demonstrate the nature of transfers and preserve the trust’s tax benefits. The trustee should maintain a ledger of premium payments and gift receipts. We prepare templates and instructions to ensure consistent documentation that will be reliable for administration and any required reporting.
After the trust is funded and the policy is owned by the trust, ongoing administration includes timely premium payments, beneficiary communications, and record retention. Trustees should periodically review the trust’s terms in light of life events and coordinate with advisors for tax filings or trust accounting requirements. We offer guidance for periodic reviews, assist with trust modification petitions if changes are necessary, and help trustees understand their duties to preserve the trust’s objectives and maintain compliance with the trust terms and applicable law.
Trustees must maintain accurate records of premium payments, gifts, distributions, and policy transactions. Clear recordkeeping facilitates trust administration, reporting, and any future trustee actions. Trustees should keep beneficiaries informed within the scope permitted by the trust, and consult with legal or tax advisors when questions arise. We provide trustees with checklists and guidance to support consistent practices and to reduce administrative errors that could jeopardize the trust’s intended treatment of proceeds or lead to disputes among beneficiaries.
Life changes and evolving laws may require adjusting trust arrangements. Periodic reviews allow the grantor or trustees to consider whether trust modifications or successor trustee appointments are needed. For irrevocable trusts, certain modifications may require court petitions or beneficiary consents, depending on circumstances. We assist clients in evaluating whether a trust modification petition is appropriate and help prepare updated documents or legal filings to keep the trust aligned with current goals and legal requirements while respecting the trust’s irrevocable nature and the intended protections for beneficiaries.
An irrevocable life insurance trust (ILIT) is a trust created to own and control life insurance policies for the benefit of designated beneficiaries. By transferring policy ownership to the trust, proceeds are generally paid to the trust rather than to an individual, which can help avoid probate and clarify distribution instructions. The trust document sets out trustee powers, beneficiary designations, and distribution terms so proceeds are managed and distributed in a way that aligns with the grantor’s objectives. People commonly consider an ILIT to achieve goals such as removing insurance proceeds from an estate subject to tax, providing structured support for beneficiaries, and protecting proceeds from direct creditor claims. Establishing an ILIT requires planning around trustee selection, premium funding, and timing of transfers, and benefits from clear documentation to ensure the trust functions as intended within an overall estate plan.
An ILIT can reduce the portions of assets included in an estate for estate tax purposes because the trust, rather than the insured individual, owns the insurance policy. When the insured has truly relinquished ownership and control, the policy proceeds are typically not included in the insured’s taxable estate, and the proceeds can pass to beneficiaries according to the trust terms outside of probate. Proper timing is important: transfers made shortly before death may be subject to lookback rules or other inclusion principles. Working through funding mechanisms and ensuring the trust is properly documented and administered helps preserve the anticipated tax and probate benefits, and coordination with other estate planning tools improves overall outcomes.
A trustee may be an individual, a trusted family member, a friend, or a professional fiduciary. The trustee’s duties include managing the trust assets, handling premium payments if the trust is responsible for them, keeping records, and distributing proceeds according to the trust terms. The trustee must act prudently and in the beneficiaries’ best interests while following instructions laid out in the trust agreement. Selecting a trustee who will communicate effectively with beneficiaries and coordinate with financial or tax advisors is important. Successor trustee provisions should be included to ensure continuity, and trustees should understand reporting obligations, recordkeeping practices, and any specific distribution standards contained in the trust document.
Yes, it is often possible to transfer an existing life insurance policy into an ILIT, but care must be taken regarding the timing of such transfers and carrier requirements. Insurance companies typically require formal transfer paperwork, and the trust must be ready to accept ownership. The grantor should also consider whether the transfer triggers any gift tax consequences or affects policy terms such as incontestability or contestable periods. Timing matters because some rules may include lookback periods that could pull proceeds into the estate if death occurs within a certain timeframe after transfer. We guide clients through the carrier process, review transfer documents for consistency with trust terms, and advise about appropriate timing and funding arrangements to reduce unintended consequences.
Premium payments for a policy owned by an ILIT are typically made by the trustee using trust assets, which often come from gifts the grantor makes to the trust or beneficiaries who pass funds through to the trust. Proper documentation of those gifts is important to show the source of premium payments and to support the intended trust structure. Trustees need to maintain records of premium payments and the sources of funding. Alternatives for premium funding include structuring annual gifts to beneficiaries in amounts equal to the premium that the trustee then uses to pay the carrier, or using existing trust assets when available. Coordinating with advisors ensures that funding arrangements are properly documented and that any tax implications are understood and managed.
When a beneficiary has long-term care needs or disabilities, ILIT distributions can be tailored to provide for those needs while preserving eligibility for public benefits where appropriate. Trust terms can create discretionary distributions for health, education, maintenance, and support, or can direct funds into a separate special needs trust to avoid disrupting benefit eligibility. Thoughtful drafting is essential to balance support with protection of public benefits. Consulting with both legal and care-planning advisors helps structure distributions to accomplish care objectives without unintended impacts. Trust language should be precise about permitted uses, and trustees should have clear guidelines for evaluating distribution requests in light of beneficiary needs and available public resources.
Because an ILIT is irrevocable, changes after creation are limited and often require beneficiary consent or court proceedings depending on the circumstances and applicable law. Certain modifications may be feasible to correct drafting errors or address unforeseen changes, but these steps can be complex and must respect the irrevocable nature of the trust. It is therefore important to plan carefully at the outset to anticipate future needs where possible. When modifications are necessary, legal avenues such as trust modification petitions or decanting may be available, subject to court approval and the interests of beneficiaries. Consulting an attorney experienced in trust administration and modification helps identify appropriate options and prepare the necessary legal filings when changes are needed.
An ILIT often functions alongside other estate documents such as a pour-over will and a revocable living trust. A pour-over will directs any assets not already placed into a trust at death into the primary trust, helping to consolidate estate assets. The ILIT remains a distinct entity for life insurance, but coordination ensures that beneficiary designations and trust terms work together rather than conflict. Proper coordination involves reviewing beneficiary designations, updating wills and trust documents to reflect trust ownership of policies, and confirming that distribution instructions across documents are consistent. This unified approach reduces the potential for disputes and helps ensure a cohesive plan for asset distribution and administration.
Trusts may have reporting obligations depending on their assets, income, and distributions, and trustees should be aware of any required tax filings or reporting to beneficiaries. For ILITs, trustees may need to maintain accurate records of premiums, gifts, distributions, and any trust income. Coordination with tax advisors helps ensure any necessary filings are completed and that the trust remains in compliance with tax and reporting rules. Proper documentation and transparent trustee practices make administration more straightforward. Trustees should retain copies of carrier documents, gift records, and distribution logs, and consult legal or tax professionals when questions arise about filing obligations or potential tax consequences tied to the trust’s activities.
To begin creating an ILIT in Napa, schedule an initial consultation to review your insurance policies, estate planning goals, and family circumstances. Bring documents such as policy statements, beneficiary designations, and an overview of assets to the meeting. We will discuss whether transferring an existing policy or purchasing a new policy within the trust makes the most sense, and outline steps for trustee selection and funding arrangements. After the consultation, we draft the trust document addressing ownership, premium funding, and distribution terms, assist with carrier transfer paperwork, and advise on gift documentation. Ongoing support for trustees and periodic plan reviews help ensure the ILIT continues to meet objectives as circumstances change.
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