An irrevocable life insurance trust (ILIT) is a planning tool used to remove life insurance proceeds from an estate and provide controlled benefits to beneficiaries while potentially reducing estate tax exposure. At the Law Offices of Robert P. Bergman, we help Cypress and Orange County residents evaluate whether an ILIT fits a broader estate plan that may include revocable living trusts, pour-over wills, and powers of attorney. Choosing an ILIT involves careful coordination with your insurance carrier, trust language, and beneficiary designations to ensure the intended results are achieved and that administrative obligations are clear for trustees and successor trustees.
Creating an ILIT requires an understanding of trust funding, gift tax considerations, and the timing of transfers so that life insurance proceeds can be kept out of a taxable estate. This guide explains the mechanics and potential benefits of an ILIT as part of a comprehensive estate planning approach for individuals and families in Cypress. We also cover related documents such as certification of trust, pour-over wills, beneficiary nominations, and powers of attorney. Our goal is to provide practical information so you can make informed decisions about whether an irrevocable life insurance trust is appropriate for your goals and family circumstances.
An ILIT can offer several meaningful benefits by keeping life insurance proceeds outside of a taxable estate, providing liquidity to pay estate obligations, and delivering controlled distributions to beneficiaries. It can be particularly useful for business owners, people with substantial retirement assets, or those seeking to protect proceeds from creditors or remarriage scenarios. When integrated with a revocable living trust, pour-over will, and other planning documents, an ILIT can be tailored to meet long-term family support goals while reducing administration burden after death. Drafting, funding, and maintenance are essential parts of the process to preserve intended tax and control benefits.
The Law Offices of Robert P. Bergman serves clients across California with practical estate planning solutions that emphasize clarity and long-term administration. Our approach combines careful drafting of trust documents, coordinated beneficiary designations, and clear trustee instructions so that an ILIT functions as intended when life insurance proceeds are paid. We prioritize communication, thorough review of existing plans, and coordination with financial advisors and insurance carriers. Our representation focuses on delivering documents and processes that are straightforward to implement and maintain, helping families preserve assets and reduce unnecessary complication after an insurance payout.
An irrevocable life insurance trust is a separate legal entity that owns a life insurance policy on the grantor or is named as beneficiary of a policy owned by the grantor. Drafting the trust requires specific language about trustees, beneficiaries, distribution rules, and the management of premium payments. Because the trust is irrevocable, the grantor typically cannot change the trust terms or reclaim trust assets once it is funded. That permanence is what enables the potential estate tax advantages, but it also requires careful planning to ensure that gifting rules, Crummey notice provisions where applicable, and premium funding are handled in a way that aligns with the grantor’s overall financial and family goals.
Funding an ILIT often requires gifts from the grantor to the trust to cover premium payments or having the trust itself own a new policy purchased by the trust. Each funding method raises different considerations for gift tax, annual exclusion planning, and potential three-year look-back rules for transfers that could bring policy proceeds back into the estate under certain circumstances. Trustees have ongoing administrative duties, including record keeping, paying premiums, and making distributions according to the trust’s terms. A well-structured ILIT addresses these administrative responsibilities and anticipates potential future events like changes in family circumstances or lawsuit risk.
An ILIT is a trust that is intentionally made irrevocable and that either owns a life insurance policy or is beneficiary of one so that proceeds paid at death are received by the trust rather than the insured’s estate. The trustee administers proceeds according to instructions, which can include paying debts, providing for children, funding education, or supporting a surviving spouse while protecting assets from creditors. The irrevocable nature of the trust means the grantor generally gives up direct control, so drafting must anticipate future needs and name successor trustees. Proper planning also considers licensing, tax reporting, and coordination with retirement accounts and other plan elements.
Important elements in an ILIT include appointment of a trustee, naming of beneficiaries, instructions for distributions, funding mechanism for premiums, and provisions addressing successor trustees and trust termination. Common processes involve drafting the trust document to meet both estate planning and tax objectives, transferring an existing policy into the trust or issuing a new policy owned by the trust, and implementing gifting strategies so the trust has funds to pay premiums. Trustees must maintain records, provide notices when required, and coordinate with financial professionals to ensure the trust’s administration follows both the settlor’s intent and applicable law.
This glossary highlights terms frequently used in ILIT planning and estate work, including trustee responsibilities, grantor rules, funding methods, and potential tax considerations. Understanding these terms helps you better evaluate how an ILIT fits with a revocable living trust, pour-over will, or other planning tools. It also clarifies the administrative steps that follow policy payment, from certification of trust to distribution rules that protect beneficiaries and reduce administrative friction. Reviewing these definitions before drafting can streamline conversations and ensure the trust document reflects your goals and priorities.
The grantor is the individual who establishes and funds the trust. In ILIT planning, the grantor typically creates the trust and provides gifts to the trust to pay life insurance premiums or transfers ownership of a policy to the trust. Because an ILIT is irrevocable, the grantor gives up the ability to alter trust terms without beneficiary consent or court action, so the document should be drafted intentionally to address likely future events and funding needs.
Trustee duties describe the responsibilities of the person or institution that manages the ILIT, such as paying premiums, keeping accurate records, administering distributions, and filing any required tax information. Trustees should follow the trust’s written instructions, act in beneficiaries’ best interests, and coordinate with advisors for financial matters. Selecting a trustee who can perform these duties reliably is an important planning decision.
Crummey rights are notice provisions used to qualify gifts to a trust for the annual gift tax exclusion. They give beneficiaries a limited period to withdraw gifted amounts, which establishes the transfers as present interest gifts. Proper notice and record-keeping are important to avoid unintended gift tax consequences and to ensure the trust has available funds to pay premiums on a timely basis.
Estate inclusion rules determine whether life insurance proceeds will be included in the grantor’s estate for tax purposes, such as transfers within three years of death or policies where the insured retains incidents of ownership. Careful structuring and timing of transfers can help prevent inclusion of policy proceeds in the taxable estate, preserving the potential estate tax and creditor protection benefits that an ILIT is designed to provide.
An ILIT is one of several tools used to manage life insurance proceeds alongside other options like holding a policy inside a revocable living trust or naming beneficiaries directly on the policy. Each choice has trade-offs in terms of control, flexibility, tax treatment, and administrative burden. A revocable trust offers flexibility during the grantor’s life but may not remove proceeds from the taxable estate. Naming beneficiaries directly can be simple but may not provide post-death control. Evaluating these options together helps align insurance planning with long-term goals and family dynamics.
If the life insurance benefit and overall estate are modest and unlikely to trigger federal or state estate taxes, keeping the policy outside of a trust and relying on beneficiary designations may provide adequate simplicity. In such scenarios, direct beneficiary designations minimize paperwork and administrative steps while still delivering proceeds quickly to loved ones. It is important to weigh the desire for simplicity against potential creditor exposure or lack of control over how proceeds are used by beneficiaries after receipt, and to consider whether other planning documents like wills or powers of attorney remain needed.
Holding a life insurance policy in a revocable trust can work when flexibility during the grantor’s lifetime is valuable and there is less concern about estate inclusion. A revocable trust allows the grantor to modify terms and maintain control over policy decisions, but it generally does not remove proceeds from the taxable estate. This option may suit clients who prioritize control and ease of amendment over potential estate tax savings, and who are comfortable with the trade-offs of continued estate inclusion and related administration.
Clients with complex asset ownership, business interests, or blended family situations often benefit from a comprehensive planning approach that coordinates ILITs with revocable trusts, retirement account beneficiary designations, and specific trusts like special needs or pet trusts. Integrated planning reduces the risk of conflicting instructions, unintended taxable transfers, and administration challenges. A coordinated plan also enables the use of documents such as pour-over wills, trust modification petitions, and guardianship nominations in a manner consistent with long-term goals for asset distribution and family protection.
When anticipated estate value might result in tax exposure or when beneficiaries need liquid assets to pay taxes and debts at death, an ILIT combined with other planning elements provides structure for generating liquidity while preserving other assets. Comprehensive planning assesses projected estate tax liabilities, coordinates life insurance ownership and trust funding, and designs distribution rules to ensure beneficiaries receive support without forcing the sale of business interests or real property. A complete review also looks at retirement plan trust options and trust modification processes to adapt plans over time.
A comprehensive approach coordinates life insurance planning with trusts, wills, powers of attorney, and healthcare directives to reduce uncertainty and simplify administration after death. It can improve privacy, reduce probate involvement, and provide specific instructions for trustees and caregivers. When ILITs are combined with other tools like retirement plan trusts, special needs trusts, or pour-over wills, families gain tailored solutions for liquidity, creditor protection, and managed distributions that align with long-term financial and personal goals.
Adopting a coordinated plan also helps prevent conflicts among beneficiaries by setting clear rules for distributions and trustee authority. When an ILIT is part of a broader plan, the need for emergency distributions or interim decisions can be anticipated through trust language and trustee guidance. This kind of planning reduces administrative delays and can lower the chance of disputes, making the transition of assets smoother for surviving family members and allowing them to focus on recovery rather than complex probate or tax matters.
One core benefit of including an ILIT in a complete estate plan is the potential to keep life insurance proceeds out of the taxable estate while providing liquidity to cover taxes, debts, and immediate expenses. This can be especially valuable where other assets are illiquid, such as real property or closely held business interests. With thoughtful drafting and premium funding, an ILIT can deliver timely funds to cover obligations without forcing asset sales, allowing heirs to retain ownership of core family assets and business holdings.
An ILIT can include specific distribution instructions that protect beneficiaries from creditor claims, unwise spending, or complications from remarriage. Trust provisions can set conditions, timelines, or purposes for distributions such as education, healthcare, or support, preserving assets for intended uses. This measured control can be particularly helpful for blended families, beneficiaries with special needs, or situations where assets should be preserved over time rather than delivered in a large lump sum at once.
Establishing a reliable premium funding strategy is vital to the long-term success of an ILIT. Whether the grantor intends to make annual gifts that qualify for the gift tax annual exclusion or plans to transfer an existing policy to the trust, consistent funding avoids lapses and preserves the trust’s objectives. Discussing premium payment methods, potential use of Crummey notices, and coordination with financial accounts ahead of time helps trustees meet their duties without interruption. Clear funding plans also reduce the likelihood of disputes among beneficiaries or confusion about how premiums will be paid over time.
An ILIT should not stand alone; coordinate it with revocable trusts, beneficiary designations on retirement accounts, pour-over wills, and powers of attorney. This coordination ensures that assets flow according to your plan and avoids unintended consequences like contradictory beneficiary designations or assets passing through probate. Regular reviews of documents, especially after major life events such as marriage, divorce, or the birth of a child, keep the ILIT aligned with broader planning objectives and reduce the potential for administrative surprises when the trust is activated.
Consider an ILIT if you are seeking to provide liquidity for heirs, mitigate estate tax exposure, or create controlled distributions for beneficiaries while preventing proceeds from being subject to creditors or estate claims. It is also relevant for business owners who need to fund buy-sell arrangements or for families with special planning needs such as special needs trusts or retirement plan trusts. The decision to use an ILIT depends on overall asset levels, family dynamics, and long-term distribution goals, and it should be coordinated with your complete estate plan to avoid unexpected tax or administrative outcomes.
An ILIT is especially appropriate for households where life insurance proceeds might otherwise distort an estate plan by creating liquidity that could lead to unequal treatment of heirs or unintended tax consequences. If a grantor wants to place conditions on distributions, protect proceeds from a beneficiary’s creditors, or provide ongoing support without passing assets outright, an ILIT can be structured to achieve those aims. Careful planning ensures that premium funding, trustee selection, and beneficiary notices are all in place so the trust functions as intended when life insurance proceeds become available.
Common circumstances prompting ILIT planning include high net worth individuals seeking estate tax reduction, family business owners needing liquidity for buy-sell mechanisms, blended family concerns about inheritance fairness, and parents seeking to provide for minor children or disabled beneficiaries. An ILIT also suits those who want to separate life insurance proceeds from probate and estate administration, or who wish to attach specific conditions to how proceeds are used. Each situation requires tailored drafting to reflect financial realities and family objectives.
When an estate approaches federally or state taxable thresholds, an ILIT can be part of a strategy to reduce estate inclusion of life insurance proceeds and to provide liquidity for taxes and liabilities. Planning for premium funding, timing of transfers, and compliance with transfer rules helps preserve the intended advantage of the trust. An ILIT should be coordinated with retirement account designations, property titling, and other trusts to present a cohesive plan that addresses both tax exposure and family distribution priorities.
For beneficiaries who may face creditor claims, spendthrift concerns, or special needs, an ILIT can structure distributions that limit direct access while still providing for support. The trust can specify conditions for distributions and appoint trustees who understand the beneficiary’s needs and legal protections. When combined with special needs trusts or guardianship nominations, an ILIT provides an additional layer of protection and ensures that proceeds serve intended purposes like healthcare, education, or long-term support without disqualifying public benefits.
Business owners often use life insurance proceeds held in a trust to fund buy-sell agreements or to provide liquidity so that a successor can purchase ownership interests without selling assets under duress. An ILIT maintained for this purpose ensures proceeds are available when needed and can be structured to align with business continuity plans. Drafting must coordinate corporate agreements, trust funding, and beneficiary directions so that business interests transfer smoothly according to the owner’s intent and operational needs.
The Law Offices of Robert P. Bergman provides local estate planning services tailored to Cypress and Orange County residents. We help create ILITs alongside a full suite of documents such as revocable living trusts, pour-over wills, financial powers of attorney, advance healthcare directives, certification of trust forms, and trust modification petitions where needed. Our practice includes preparing Heggstad petitions, guardianship nominations, and other filings that may be part of a comprehensive plan. Clients receive practical guidance on implementation, funding, and trustee responsibilities so the plan operates smoothly when it matters most.
Our firm focuses on clear, actionable estate plans that align with your family’s goals and financial circumstances. We draft ILIT documents with careful attention to trustee instructions, premium funding mechanisms, and coordination with other estate planning instruments to reduce the likelihood of unintended tax or administrative outcomes. Clients appreciate our practical approach to document drafting, which emphasizes comprehensibility and long-term functionality for trustees and beneficiaries.
We provide hands-on assistance throughout the life of the plan, from initial consultation and drafting to trust funding and trustee guidance. Our services include reviewing existing life insurance policies, advising on policy transfers or new policy purchases within the trust, and preparing necessary notices and recordkeeping documents. We also coordinate with financial advisors and insurance carriers to implement funding strategies and ensure continuity of premium payments that are critical to preserving the trust’s objectives.
Clients rely on our firm for practical solutions such as certification of trust forms, pour-over wills, Heggstad petitions, and retirement plan trust coordination. We work to minimize administrative complexity while preserving options for beneficiaries and adapting to future changes through carefully drafted successor trustee provisions and modification paths. The result is an ILIT that functions as intended and integrates smoothly into a broader estate plan for Cypress and Orange County families.
Our ILIT process begins with a detailed intake and review of existing estate documents, life insurance policies, and financial accounts. We discuss objectives such as tax mitigation, beneficiary protection, and liquidity planning, then recommend whether an ILIT or alternate approach is appropriate. Once the decision is made, we draft the trust document, establish funding procedures, assist with policy transfers or purchases, and prepare trustee instructions and notices. After execution we remain available for trustee questions, record keeping support, and updates as circumstances change.
During the initial assessment we gather information on assets, current life insurance ownership, family circumstances, and long-term goals. This fact-finding stage is essential to determine whether an ILIT will achieve the desired objectives and to identify coordination needs with revocable trusts, retirement accounts, and beneficiary designations. We also review potential gift tax implications and timing rules so that funding strategies can be implemented without jeopardizing the intended estate treatment of policy proceeds.
We carefully review existing estate documents, life insurance policies, and beneficiary designations to identify inconsistencies or overlooked issues that could affect ILIT implementation. This review ensures that transfers or new policy ownership will not unintentionally cause estate inclusion or administrative complications. By aligning all documents at the outset, we reduce the need for future corrections and help trustees follow clear instructions when administering the trust.
After reviewing documents, we discuss premium funding options and gifting strategies to make sure the ILIT will have the resources needed to pay premiums. Topics include the use of annual exclusion gifts, Crummey notices, and whether the trust should purchase a new policy or accept transfer of an existing policy. Clear recommendations help clients understand administrative responsibilities and potential tax consequences before moving forward.
Once the plan is approved, we draft the trust document, certification of trust, and any related documents such as pour-over wills or powers of attorney. The drafting stage focuses on precise trustee powers, distribution rules, and procedures for premium payments and record keeping. After finalizing documents, we coordinate signing and notarization and assist with any steps needed to transfer or issue the life insurance policy in the trust’s name to achieve the intended estate and cashflow results.
Trust documents are drafted to define trustee authority, distribution standards, and successor trustee arrangements. Clear language about premium payments, payment sources, and notice requirements such as Crummey notices helps trustees follow a predictable path for administration. The trust also includes provisions addressing termination or amendment paths that are compatible with the irrevocable nature of the ILIT where applicable and that meet the grantor’s long-term objectives.
Execution often involves transferring an existing policy into the ILIT or arranging for the trust to purchase a new policy. We assist with beneficiary changes, ownership transfer forms, and communications with the insurance company to ensure proper documentation and timing. Proper transfer procedures are essential to achieve the desired estate tax treatment and to prevent unintended setbacks such as lapses in coverage or estate inclusion due to recent transfers.
After the ILIT is funded and in effect, ongoing administration includes paying premiums, keeping accurate records, issuing notices if required, and making distributions in accordance with the trust terms. Periodic reviews are important to ensure the trust continues to meet goals as laws or family circumstances change. We support trustees with administrative guidance and recommend reviews after major life events, policy changes, or changes in tax law so the plan remains effective and aligned with evolving needs.
Trustees need to maintain detailed records of premium payments, gifts, and distributions as well as any communications with beneficiaries and financial institutions. Clear record keeping supports compliance with gifting rules and helps avoid disputes or misunderstandings. We provide templates and guidance for maintaining these records and can assist trustees in preparing necessary certifications or filings to keep the trust properly administered over time.
While an ILIT is irrevocable, associated estate planning documents may need updates over time. Periodic reviews allow us to ensure beneficiary designations remain current, coordination with retirement accounts is intact, and successor trustee provisions are appropriate. When changes are necessary, we advise on the best mechanisms available, such as trust modification petitions where allowed, to keep the broader estate plan functioning as intended without jeopardizing the trust’s objectives.
An irrevocable life insurance trust is a trust designed to own life insurance or to receive proceeds so that the death benefit is payable to the trust rather than passing through the insured’s estate. By having the trust own the policy or be the recipient of proceeds, the funds can be administered under the trust’s distribution rules and may be excluded from estate inclusion if transfers were completed outside certain look-back periods. This structure helps preserve liquidity for taxes and debts and allows tailored distributions to beneficiaries while potentially shielding proceeds from probate. Proper drafting and funding are essential to achieve these outcomes. When considering an ILIT, it is important to review how the trust’s terms address trustee authority, premium funding, and beneficiary instructions. Trustees must follow the trust document and maintain records, and the trust should be coordinated with other estate documents and beneficiary designations to prevent unintended consequences. Working through these details early reduces the risk of disputes and helps ensure that the trust functions smoothly when benefits are paid out.
Funding an ILIT typically involves making gifts to the trust that the trustee uses to pay premiums or arranging for the trust to purchase a new policy directly. A common method is to use annual exclusion gifts where appropriate, and to provide beneficiaries with Crummey notices so the gifts qualify as present interest transfers. Crummey notices inform beneficiaries that they have a limited opportunity to withdraw the gifted amount, which supports qualification for the annual exclusion and preserves the trust’s funding without adverse gift tax consequences. Record keeping of gifts and notices is important to maintain clear tax records and to demonstrate compliance if questioned. Thoughtful coordination with insurance carriers ensures there are no coverage lapses during transfers or premium payment transitions. Early planning and consistent funding reduce administrative risk and help trustees execute their duties without unexpected shortfalls in premium payments.
Estate inclusion depends on timing and ownership incidents. If the grantor transfers an existing policy to the trust within certain look-back periods before death or retains incidents of ownership such as the ability to change beneficiaries or borrow against the policy, proceeds may be included in the estate. To avoid estate inclusion, transfers should generally be completed well before the look-back window and the grantor must relinquish ownership incidents as defined by tax rules. Careful planning around ownership and timing is essential to achieve the intended estate benefits of an ILIT. Reviewing the specifics of any policy and considering the grantor’s broader estate picture helps determine the right approach. When a trust is set up properly and the policy is owned by the ILIT without retained ownership rights by the grantor, the proceeds are more likely to remain outside the taxable estate and be administered according to the trust instructions rather than through probate.
Selecting a trustee involves balancing reliability, administrative capability, and impartiality. A trustee may be a trusted family member, a friend, or a professional fiduciary; what matters most is the trustee’s willingness and ability to follow trust terms, maintain records, and coordinate with advisors. Trustees are responsible for paying premiums, managing trust assets, issuing required notices, and distributing proceeds as set out in the trust. Naming successor trustees and providing clear guidance in the document helps ensure continuity and prevents confusion at a critical time. Trustee support can include templates for record keeping and guidance on routine decisions. Where practical, discussing trustee duties and expectations in advance provides clarity and reduces the likelihood of disputes. When trustees are supported with clear instructions, the trust administration process tends to be smoother and more predictable for beneficiaries.
Yes, ILIT proceeds are commonly used to fund business succession arrangements such as buy-sell agreements. The trust can hold insurance proceeds that provide liquidity to buy out a deceased owner’s interest, ensuring business continuity without forcing the sale of assets under stress. Structuring an ILIT for this purpose requires coordination with the business’s corporate documents and buy-sell agreements to ensure the proceeds are available and distributed according to the succession plan and ownership interests. Coordinating legal and tax considerations is important when using an ILIT for business purposes. The trust’s timing and funding method should align with the buy-sell structure to avoid unintended tax or ownership consequences. Clear documentation and coordination with co-owners and advisors helps prevent disputes and ensures that the trust’s proceeds serve the intended business succession objectives.
Premium payments are typically made from gifts to the trust or from trust assets designated for that purpose, and trustees must keep careful records of these payments. Whether a trust can borrow against a policy depends on the policy’s terms and the trust’s own powers; borrowing may create incidents of ownership that could affect estate inclusion, so those decisions require careful analysis. Trustees should weigh the benefits of borrowing against potential risks to the trust’s intended estate treatment when considering loans or policy transactions. Before taking any action with a policy, trustees should review the trust provisions and consult with advisors to understand tax and estate consequences. Clear instructions in the trust regarding permitted transactions reduce uncertainty and help trustees act in a manner consistent with the grantor’s objectives while preserving the trust’s intended benefits for beneficiaries.
An ILIT complements a revocable living trust and pour-over will by specifically addressing life insurance proceeds outside the grantor’s estate plan or integrating those proceeds into broader distribution schemes. A pour-over will can funnel residuary assets into a revocable trust, while an ILIT independently controls life insurance proceeds under its terms. Coordination ensures that assets are distributed according to overall estate goals and minimizes conflicts between beneficiary designations and trust instructions. During planning, all documents should be reviewed together so that beneficiary designations on retirement accounts and life insurance do not conflict with trust distributions. Consistent drafting across documents reduces the likelihood of contested outcomes and helps trustees, executors, and family members understand how assets should be administered after death.
When beneficiaries have disabilities, special trust provisions or a combination of ILITs and special needs trusts can help preserve eligibility for public benefits while providing supplemental support. An ILIT can direct distributions to a special needs vehicle rather than making outright payments that could affect means-tested benefits. Drafting should address the specific needs of the beneficiary, including allowable uses of trust funds and appointment of trustees familiar with benefit rules to avoid inadvertent disqualification from programs that provide essential support. Coordination among attorneys, financial advisors, and medical or care coordinators is important to create a plan that supports the beneficiary without harming access to benefits. Clear guidance in trust documents and careful trustee selection help ensure that distributions meet both immediate and long-term needs without disrupting eligibility for valuable public resources.
Review ILITs and related estate planning documents periodically and after major life events such as marriage, divorce, births, deaths, significant changes in asset values, or changes to tax law. These reviews ensure that beneficiary designations remain correct, trustee selections are appropriate, and funding mechanisms continue to work as intended. Regular checkups also allow for updates to complementary documents such as powers of attorney, advance health care directives, and pour-over wills to maintain a cohesive plan across changing circumstances. Even though an ILIT is irrevocable, associated documents and arrangements around premium funding or beneficiary expectations may be updated through permissible means or addressed with successor trustee instructions. Scheduling periodic reviews helps detect and correct issues before they become problems, making administration simpler and preserving the trust’s intended effects.
For an initial planning meeting, bring current life insurance policies, beneficiary designation forms, any existing trust or will documents, account statements for significant assets, titles to real property, and any business succession agreements. Also provide information on family structure, ages of beneficiaries, special needs, and any known creditor or divorce risks. Having these materials available speeds evaluation of whether an ILIT is appropriate and identifies coordination needs with other documents to avoid contradictory instructions. A clear list of questions and objectives is also helpful so the planning session can focus on priorities such as providing liquidity, protecting beneficiaries, or minimizing estate exposure. The more complete the information, the more practical and targeted the recommendations will be for establishing an ILIT that fits your broader estate plan.
Criminal Defense
Homicide Defense
Manslaughter
Assault and Battery
Assault with a Deadly Weapon
Battery Causing Great Bodily Injury
Domestic Violence
Domestic Violence Protection Orders
Domestic Violence Restraining Order
Arson Defense
Weapons Charges
Illegal Firearm Possessions
Civil Harassment
Civil Harassment Restraining Orders
School Violence Restraining Orders
Violent Crimes Defense
Estate Planning Practice Areas