An Irrevocable Life Insurance Trust (ILIT) can be an important element of a thoughtful estate planning strategy for individuals and families in the Irvine Health and Science Complex area. At the Law Offices of Robert P. Bergman, we focus on helping clients understand how an ILIT can remove life insurance proceeds from an estate, provide liquidity to pay taxes or debts, and protect policy proceeds for beneficiaries. This introductory overview explains the purpose of an ILIT, what it can accomplish for your long-term planning goals, and how a clear plan can reduce uncertainty for heirs and trustees while preserving family intentions.
Choosing to establish an ILIT involves detailed decisions about trust terms, trustee selection, funding methods, and beneficiary designations that align with your overall estate plan. For many families, an ILIT works alongside instruments like revocable living trusts, pour-over wills, and powers of attorney to create a cohesive plan. Our practice helps clients in Orange County evaluate whether an ILIT is an appropriate vehicle based on asset structure, tax considerations, and long-term distribution goals. We also help coordinate with life insurance carriers and financial advisers to implement funding and administration provisions that support your wishes over time.
An ILIT serves several potential benefits for estate planning, including removing life insurance proceeds from estate tax calculations, providing immediate liquidity to pay estate obligations, and delivering structured distributions to beneficiaries. For families with significant insurance policies, business owners, or those with blended families, an ILIT offers control over how proceeds are used and who receives them. Properly drafted ILIT terms can reduce administrative burdens after a death by naming trustees, outlining distribution conditions, and establishing management rules. Overall, an ILIT helps align financial protections with your broader legacy and succession goals while minimizing unintended consequences for loved ones.
The Law Offices of Robert P. Bergman provides estate planning services to clients across California, including residents near the Irvine Health and Science Complex. Our firm focuses on creating durable, practical plans tailored to each client’s circumstances, including trusts, wills, powers of attorney, and advanced health directives. We take a collaborative approach, working with financial advisors and insurance carriers to integrate life insurance planning into the larger estate strategy. Clients value clear communication, careful drafting, and dependable guidance through the process of establishing and funding a trust to ensure reliable outcomes for families and beneficiaries.
An ILIT is a trust created to own and control life insurance policies for the benefit of designated individuals or entities. Once established and funded, the trust becomes the policy owner and beneficiary, which can remove policy proceeds from the insured’s taxable estate, subject to timing rules and transfer regulations. Effective ILIT planning addresses gift tax considerations when transferring existing policies to the trust and plans for premium payments, which may involve annual gift exclusions or Crummey withdrawal powers. Understanding these mechanics helps clients choose funding strategies that align with tax rules and personal goals for legacy and asset protection.
Timing and precise trust language are essential to ensure an ILIT accomplishes its objectives. For instance, transfers of recently issued policies or gifts to a trust require attention to three-year lookback rules, and premium payment arrangements should be documented to avoid unintended estate inclusion. The trust document should name successors, define distribution triggers, and address potential creditor or divorce claims against beneficiaries. In short, an ILIT is a durable tool that demands careful drafting and ongoing administration to secure the intended benefits while minimizing future uncertainty for trustees and beneficiaries.
An ILIT is a legally binding arrangement in which the trust owns one or more life insurance policies and the trustee manages those policies for the trust’s beneficiaries. The trust instrument sets out the rules for premium payments, cash value management, loan provisions, and eventual distribution of proceeds after the insured’s death. By placing a policy in an irrevocable trust, the insured typically relinquishes ownership and control, which can prevent the policy proceeds from being treated as part of the insured’s probate estate. This structure is often used to enhance estate planning flexibility, provide liquidity, and achieve a controlled transfer of wealth according to the grantor’s intentions.
Creating a functional ILIT requires drafting a trust document with clear trustee powers, beneficiary designations, and distribution provisions. Important elements include naming a reliable trustee, deciding whether beneficiaries receive outright distributions or continued trust protections, and setting rules for premium funding. The administrative process typically includes transferring ownership of existing policies or purchasing new policies in the trust’s name, verifying tax implications, and maintaining records of gift transfers and premium payments. Ongoing trust administration involves filing necessary tax filings, keeping beneficiaries informed, and coordinating with the insurer when claims arise.
Estate planning for life insurance uses several specialized terms that are useful to understand. Definitions cover ownership transfers, gift tax terminology, Crummey powers, estate inclusion rules, and trustee duties. Clear understanding of these concepts helps clients make informed decisions about funding and timing, and helps trustees administer the trust effectively. This section provides plain-language definitions of common terms and how they affect the operation and tax treatment of an ILIT so you can better evaluate whether this vehicle aligns with your overall estate plan and family goals.
An ILIT is a trust designed to own life insurance policies, where the trust, rather than the insured, holds the policy ownership and beneficiary rights. Once the trust is funded and the insured relinquishes ownership, the policy proceeds are generally excluded from the insured’s probate estate. This structure provides potential estate tax advantages and can control distribution timing and conditions for beneficiaries. It also clarifies who receives proceeds and under what circumstances, providing structure that can benefit heirs who may need protected or managed distributions over time.
A Crummey withdrawal power is a provision that allows trust beneficiaries a short period to withdraw gifts made to the trust, qualifying those gifts for the annual gift tax exclusion. Including this power in an ILIT can be essential when the grantor intends to make annual premium contributions to the trust without triggering gift tax. The procedure must be documented and administered consistently, with notices provided to beneficiaries and withdrawal windows observed, to ensure the IRS treats contributions as present interest gifts eligible for exclusion.
When a grantor transfers ownership of a life insurance policy to an ILIT, certain timing rules can affect whether the proceeds are included in the grantor’s taxable estate. One such rule is the three-year lookback, which can cause proceeds to be included if the grantor retains certain interests or if the transfer occurs within three years of death. Understanding and planning around these rules is essential to ensure the intended estate tax benefits are realized, and alternative strategies may be considered if timing creates unwanted exposure.
A trustee of an ILIT has duties to manage trust assets prudently, follow the trust terms, and act in the beneficiaries’ best interests. Responsibilities include paying premiums, maintaining accurate records, providing accountings when required, communicating with beneficiaries, and filing necessary tax returns. Trustee selection should consider reliability, financial acumen, and willingness to serve, because administration decisions can materially affect the value and distribution of trust assets over time. Clear trustee instructions in the trust document reduce ambiguity and help prevent disputes.
An ILIT is one of several estate planning tools that can manage life insurance and provide liquidity to an estate. Alternatives include retaining policy ownership within a revocable trust, beneficiary designations directly to heirs, or using other trusts for asset protection and distribution control. Each option has trade-offs related to tax consequences, control, administrative complexity, and accessibility of funds. Comparing options requires analyzing policy size, estate composition, family dynamics, and long-term goals. A careful review will help determine whether an ILIT, or another structure, best aligns with your objectives and minimizes foreseeable complications.
For individuals with modest estates or relatively small life insurance policies, the added complexity and administrative duties of an ILIT may not deliver meaningful benefits. When proceeds are unlikely to trigger estate tax liabilities and beneficiaries require straightforward distributions, maintaining beneficiary designations or including policies in a revocable trust may be a simpler solution. In such cases, the priority often becomes ensuring beneficiary designations are up to date and that the policy ownership reflects the grantor’s current wishes to avoid unnecessary probate or confusion at the time of death.
If accessibility to a policy’s cash value or flexible borrowing options is a priority, keeping the policy under direct ownership or within a revocable trust may be more appropriate than transferring it to an ILIT. Irrevocable structures restrict direct access and can limit policy loans or withdrawals without trust terms allowing those actions. For families who may rely on policy values for near-term financial needs, a plan that preserves liquidity and control while also addressing beneficiary goals may provide a better balance than an irrevocable arrangement.
When estates include significant assets, business interests, or complex beneficiary relationships, a comprehensive ILIT strategy helps ensure the trust integrates effectively with the overall plan. Detailed drafting is required to address tax rules, funding methods, and potential inclusion events that could undermine intended benefits. Coordination with accountants and financial advisors ensures premium funding and transfers are structured to achieve desired tax outcomes while maintaining proper documentation. A thorough, integrated approach reduces the risk of unintended estate inclusion or disputes that could arise during probate or trust administration.
For families with blended relationships, beneficiaries who need long-term management, or business succession concerns, an ILIT can be tailored to protect long-term objectives and maintain fairness across heirs. Comprehensive planning considers trustee powers, distribution timing, spendthrift protections, and coordination with other trust instruments such as special needs trusts or retirement plan trusts. Thoughtful drafting anticipates potential family conflicts and provides mechanisms to address changing circumstances, helping preserve relationships and ensure the grantor’s intentions are carried out responsibly over time.
A comprehensive approach to ILIT planning aligns insurance ownership with broader estate goals, coordinating trusts, wills, powers of attorney, and beneficiary designations. This alignment ensures that life insurance proceeds are used as intended, whether for paying taxes, supporting a surviving spouse, facilitating business succession, or providing for minor or vulnerable beneficiaries. Integrating all components reduces gaps, lowers the chance of conflicting documents, and supports easier administration after death. The result is a cohesive plan that anticipates practical needs and legal requirements for preserving family wealth and providing for beneficiaries.
Comprehensive planning also eases administration because trustees and successors have clear instructions and consistent documents guiding decisions. Well-drafted trust provisions can protect proceeds from creditors or premature dissipation, define conditions for distributions, and set age or milestone-based releases. Effective recordkeeping and coordination with insurers and financial institutions reduce delays when claims are submitted. Ultimately, a thorough plan offers families peace of mind by reducing uncertainty and ensuring assets are managed and distributed according to the grantor’s wishes without unnecessary delay or conflict.
A primary benefit of a comprehensive ILIT approach is the ability to control how and when insurance proceeds are distributed. The trust document can set specific instructions, such as providing for minor children over time, creating an education fund, or preserving assets for future generations. By removing direct ownership and establishing trustee-directed distributions, the grantor can prevent unintended beneficiary behaviors and ensure funds serve long-term objectives. This control supports orderly wealth transfer and protects the financial stability of beneficiaries who may not be ready to manage large sums.
Another significant benefit is potential estate tax efficiency and immediate liquidity for paying estate obligations. By keeping life insurance proceeds outside the taxable estate when properly structured, families may reduce estate tax exposure while ensuring cash is available to settle debts, taxes, and final expenses. This liquidity helps avoid forced asset sales and supports smoother transitions for family businesses or real property. Careful planning is necessary to navigate timing rules and document transfers to preserve these benefits reliably.
Consistent and documented premium funding is essential to keep an ILIT functional and avoid unintended tax consequences. Consider whether annual gifts will be used to pay premiums, and if so, include Crummey withdrawal provisions so those gifts qualify for the annual gift tax exclusion. Coordinate with insurers to confirm premium schedules and maintain records of gifts and notices to beneficiaries. Clear procedures help trustees meet payment obligations and preserve the trust’s intended exclusion from the grantor’s estate while avoiding lapses that could jeopardize policy benefits.
An ILIT should not be considered in isolation; it works best when integrated with your will, revocable trust, powers of attorney, and beneficiary designations. Ensure that beneficiary designations on retirement accounts or other accounts align with the ILIT where appropriate, and update documents when life changes occur. Regular reviews with legal and financial advisors help confirm the ILIT supports current goals and legal rules. Coordination reduces the risk of conflicting instructions and streamlines administration when the trust becomes operative.
Consider an ILIT if you want to manage how life insurance proceeds pass to beneficiaries, reduce the likelihood that those proceeds will be included in your taxable estate, and provide liquidity to pay estate-related obligations. Individuals with substantial life insurance holdings, business owners who need funds for succession planning, and those who wish to impose managed distributions for heirs often find an ILIT favorable. The trust can also support charitable goals or provide protected assets for beneficiaries who may be subject to creditor claims or divorce proceedings.
Other reasons include ensuring immediate cash is available for estate settlement, providing structured disbursements to minors or young beneficiaries, and preserving family legacy intentions across generations. An ILIT can be paired with other trusts like special needs trusts, retirement plan trusts, and pour-over wills to form a cohesive plan that addresses taxes, incapacity, and post-death management. Making the decision requires reviewing asset composition, family dynamics, and timing considerations to determine whether an ILIT serves your overall planning objectives.
Common circumstances include having significant life insurance coverage that could increase estate tax exposure, owning a family business that will require liquidity upon a principal’s death, having beneficiaries who would benefit from managed distributions, and seeking to protect proceeds from creditor claims. Families with blended relationships may also use an ILIT to ensure certain heirs receive designated funds. Each situation requires tailored drafting so the trust meets the client’s objectives and operates smoothly when the policy proceeds become payable.
When life insurance coverage is sizable relative to the overall estate, policy proceeds can materially affect estate tax exposure. Placing a policy in an ILIT, when properly timed and documented, can remove proceeds from the taxable estate and provide liquidity to pay taxes and debts. This approach can prevent forced liquidation of other assets and preserve family businesses or real property. Careful planning addresses potential lookback rules and documents funding methods to ensure the intended tax treatment is achieved.
Business owners often use life insurance held in trust to provide funds for succession planning, buy-sell agreements, or to stabilize operations after the loss of a key owner. An ILIT can be structured to deliver proceeds to the business or to heirs under defined conditions, ensuring continuity. This provides a predictable source of funds for obligations, taxes, or purchase arrangements and helps transition ownership without forcing a rushed sale of business assets at an unfavorable time.
Families with beneficiaries who have special financial needs, are minors, or may face creditor claims often appreciate the protections an ILIT can provide. The trust can define distribution schedules, set conditions for access to funds, and limit exposure to outside claims. It can also work in tandem with special needs trusts to preserve eligibility for public benefits while providing additional support. Thoughtful drafting ensures that proceeds serve intended beneficiaries without jeopardizing other support systems they rely upon.
The Law Offices of Robert P. Bergman serves clients across Orange County, including those near the Irvine Health and Science Complex, with comprehensive estate planning services. Whether you are considering an ILIT, updating a revocable living trust, or coordinating powers of attorney and health care directives, our office can help you navigate the practical and legal considerations. We work to clarify options, draft precise documents, and coordinate with insurers and financial advisers to implement plans that reflect your values, protect your family, and address future needs with thoughtful care and attention.
Our practice is committed to delivering clear estate planning solutions tailored to each client’s unique situation. We emphasize careful drafting, practical administration guidance, and coordination with financial and insurance professionals to ensure an ILIT functions as intended. Clients appreciate our responsive communication and methodical approach to documenting funding strategies, trustee responsibilities, and beneficiary provisions. By focusing on durable, understandable documents, we aim to reduce administrative friction and help families achieve their long-term financial and legacy goals with confidence.
We also prioritize educating clients about timing, tax considerations, and the administrative details that make an ILIT effective. That includes discussing gift tax implications, the three-year transfer rules, and the importance of recordkeeping for premium payments and notices to beneficiaries. Our process seeks to prevent unintended outcomes by ensuring each step — from policy transfer to ongoing administration — is clearly documented and aligned with the client’s overall estate plan and family objectives.
Finally, we assist with practical steps after trust creation, including coordinating with insurers for ownership changes, preparing trustee instructions, and helping successors understand their roles. Our goal is to provide clients with a comprehensive plan that supports their wishes while reducing uncertainty for loved ones. We are available to discuss how an ILIT might fit into your estate planning picture and to outline the steps needed to implement and maintain such a trust responsibly.
Our process begins with a careful review of your current estate documents, insurance policies, and family or business objectives. After assessing whether an ILIT aligns with your goals, we draft trust documents tailored to your circumstances, advise on funding strategies, and coordinate ownership transfers or new policy purchases. We provide detailed trustee instructions and assist with any tax or gifting documentation. Ongoing reviews are recommended to ensure the ILIT remains consistent with changing laws and family dynamics. Our approach emphasizes clarity, thorough documentation, and seamless coordination with relevant professionals.
The first step involves gathering relevant documents, discussing objectives for life insurance proceeds, and identifying potential beneficiaries and trustees. We examine current policies, beneficiary designations, and any existing trust or estate planning instruments to identify conflicts or opportunities. This review helps determine the best funding strategy and whether transferring an existing policy or purchasing a new policy within the trust is preferable. Clear identification of goals ensures the trust is designed to meet liquidity, tax, and distribution objectives efficiently.
Collecting policy declarations, ownership records, beneficiary designations, and existing trust instruments is essential for accurate planning. We review policy cash values, surrender charges, and premium schedules to determine the practicality of transferring a policy into the trust or purchasing a new one. This step also evaluates how existing beneficiary designations interact with a proposed trust and whether changes are needed. Comprehensive document review reduces surprises and establishes a clear roadmap for trust drafting and funding.
We discuss the intended use of policy proceeds, such as providing for a surviving spouse, funding education, or supporting a business. Identifying suitable trustee candidates and successor trustees is part of this conversation, balancing reliability, availability, and financial understanding. Clear communication with potential trustees about responsibilities and expectations helps ensure they are prepared to carry out trust terms and manage ongoing administration when the need arises.
In step two, we prepare the ILIT document with precise language addressing trustee powers, distribution mechanics, funding methods, and protective provisions. We coordinate the transfer of existing policies or the procurement of new policies owned by the trust and document any gift transfers and notices necessary for tax purposes. If the plan uses Crummey powers or other mechanisms to qualify gifts for the annual exclusion, we draft the required notice language and procedures. The goal is to create a trust that is clear, effective, and aligned with your objectives.
Drafting includes specifying how premiums will be paid, whether trustees can borrow against policy cash values, and how proceeds will be distributed to beneficiaries. We outline trustee authorities to interact with insurers, manage trust funds, and invest or preserve assets as allowed. Clear drafting anticipates potential administrative issues and provides mechanisms for successor trustees to act without unnecessary delay, supporting efficient administration when trust provisions are needed most.
Transferring a policy into an ILIT requires insurer forms, assignment documentation, and sometimes retitling of policy ownership. We coordinate these steps and document any gifts used to pay premiums, ensuring that notices to beneficiaries are provided when using Crummey withdrawal powers. Accurate recordkeeping and formal notices help preserve the intended tax treatment and provide a clear audit trail in the event questions arise about timing or gift qualification.
After funding, the ILIT requires routine administration, including premium payments, recordkeeping, and periodic reviews to ensure the trust remains consistent with changing financial or family circumstances. Trustees should maintain accurate accounts, provide notices as required, and coordinate with financial advisors to preserve value. We recommend periodic check-ins to confirm policy performance, update beneficiary designations where necessary, and revise trust provisions when life events or changes in law suggest adjustments are prudent.
Trustees must track premium payments, maintain records of gifts and notices, and keep copies of insurer communications and policy statements. Proper recordkeeping supports transparent administration and preserves the trust’s tax position. Trustees should also be prepared to handle policy loans, adjustments to premium funding strategies, and to respond to beneficiary inquiries. Clear reporting and consistent procedures reduce the chance of disputes and help ensure the trust operates according to the grantor’s intent.
Life changes such as births, deaths, marriages, divorces, or significant shifts in asset values may necessitate updates to ILIT terms or coordination with other estate planning documents. Regular reviews with legal and financial advisors help identify whether adjustments to funding, trusteeship, or distribution provisions would better serve evolving goals. Proactive attention reduces surprises and helps maintain a plan that reflects current family circumstances and available planning opportunities.
An Irrevocable Life Insurance Trust is a trust established to own and control life insurance policies for the benefit of designated beneficiaries, with terms fixed by the grantor that typically remove the policy proceeds from the grantor’s probate estate. Unlike a revocable trust where the grantor can retain ownership and control, an irrevocable trust requires the grantor to give up ownership rights, which can produce the intended estate tax benefits. The trust document specifies trustee duties, distribution rules, and other provisions governing how proceeds will be managed and distributed after the insured’s death. An ILIT is most appropriate when the grantor seeks to separate policy ownership from personal estate ownership to achieve liquidity, planned distributions, or tax planning objectives. It is part of a broader estate plan and should be coordinated with wills, revocable trusts, and beneficiary designations to ensure consistency. Proper drafting and timely funding are essential to preserve the intended treatment and avoid unintended estate inclusion.
Transferring an existing policy into an ILIT can be treated as a gift for tax purposes, and gift tax considerations depend on the size of the gift and available exclusions. When annual contributions are used to pay premiums, many grantors use Crummey withdrawal powers to qualify those premium gifts for the annual gift tax exclusion. Documentation and consistent administration are necessary to ensure these gifts are treated as present interest gifts. If a transfer creates a taxable gift above exclusion amounts, gift tax filings may be required and could affect lifetime exemption amounts. Each situation is unique, and coordination with tax advisors helps determine whether the transfer triggers gift tax or whether funding approaches can minimize tax reporting and exposure while achieving estate planning objectives.
A key timing rule is the three-year lookback that may cause policy proceeds to be included in the grantor’s estate if the grantor retained certain incidents of ownership or if the transfer occurs within three years of death. Transfers completed well before death and where ownership is fully relinquished typically avoid inclusion, but timing and the nature of retained rights must be examined carefully to confirm results. Because these timing rules can materially affect the trust’s tax treatment, careful planning and coordination are required. If you are considering transferring a policy, it is important to review the ownership history, any retained powers, and alternative strategies to ensure that the intended estate benefits are preserved.
Choosing a trustee requires balancing reliability, availability, financial judgment, and willingness to serve. Individuals, family members, corporate trustees, or a combination can be considered depending on the complexity of administration and the family’s dynamics. Clear instructions in the trust document regarding trustee responsibilities help reduce uncertainty and support consistent administration. Successor trustees should be designated to ensure continuity if the primary trustee cannot serve. Naming alternates and outlining procedures for replacement helps prevent administrative gaps. Trustees should also be informed in advance about their potential role so they can prepare and understand the responsibilities they will assume when needed.
Yes. An ILIT can be incorporated into business succession plans or buy-sell agreements to provide agreed-upon liquidity when a key owner dies. Life insurance proceeds held in trust can deliver funds for purchasing an owner’s interest, supporting transition payments, or stabilizing operations during ownership changes. Structuring and documenting these arrangements carefully ensures proceeds are available and used according to the business agreement. Coordination with corporate documents, buy-sell agreements, and tax advisors is essential to ensure that the ILIT’s terms and funding match business objectives and comply with legal requirements. Proper alignment reduces the risk of disputes and facilitates a smoother transition when ownership changes occur.
Crummey withdrawal powers allow beneficiaries to temporarily withdraw gifts made into a trust, thereby qualifying those gifts for the annual gift tax exclusion by creating a present interest. When used in ILITs, the trust provides beneficiaries with a limited window to exercise withdrawal rights, and notices are provided to ensure compliance with the exclusion rules. This mechanism is commonly used to fund premium payments without generating taxable gifts. Administration must be consistent, including timely notices and recordkeeping, so that the IRS regards the gifts as present interest contributions. Failure to adhere to procedures can jeopardize exclusion treatment, so trustees should follow prescribed notice and withdrawal protocols carefully to preserve tax benefits.
After a policy is owned by an ILIT, premiums are typically paid using gifts to the trust by the grantor. These gifts may be structured to qualify for the annual gift tax exclusion by using Crummey withdrawal notices to beneficiaries. Once the trust receives premium gifts, the trustee uses trust funds to pay the insurer according to the policy’s schedule. Clear documentation of gifts and payments is important to maintain the trust’s intended tax treatment. Alternative funding arrangements may include using other trust assets or distributions from the grantor to a trust funding vehicle. It is important to plan funding methods that are sustainable and documented to avoid policy lapses and to ensure premiums continue to be paid on schedule for the policy to remain in force.
Proceeds held in an ILIT can often be protected from creditor claims depending on trust terms and applicable law. Trust provisions like spendthrift clauses can limit a beneficiary’s ability to assign or use trust assets to satisfy creditors, thereby offering a layer of protection. The effectiveness of such protections can vary based on jurisdictional rules and the beneficiary’s circumstances, so specific drafting and legal review are important to achieve the desired level of protection. When creditor protection is a concern, thoughtful trust provisions and coordination with other asset protection strategies can enhance outcomes. Trustees should manage distributions prudently and follow the trust terms to preserve protections and avoid exposing proceeds to unnecessary claims.
If a policy lapses after being placed in an ILIT, the anticipated proceeds will not be available for the trust and beneficiaries, which can undermine the estate plan’s objectives. Trustees should monitor policy performance, premium payment schedules, and policy values to prevent lapses. If a lapse occurs, options may include policy reinstatement, replacement policies, or alternative funding arrangements depending on the circumstances and the insurer’s rules. Maintaining accurate records of premium payments and coordinating with insurers helps reduce the risk of lapse. Periodic reviews and proactive management of policies held by the trust ensure that coverage remains in place to meet intended goals and avoid unexpected shortfalls for beneficiaries.
An ILIT should be reviewed periodically and whenever significant life events occur, such as births, deaths, marriages, divorces, or material changes in financial circumstances. Regular reviews ensure that trustee designations, funding strategies, and distribution provisions still reflect current objectives and comply with any changes in law. Periodic reviews also confirm policy performance and validate that premiums and funding methods remain appropriate. We recommend a review at least every few years and sooner if material events occur. Proactive adjustments help maintain the trust’s effectiveness and reduce the risk of unintended consequences, ensuring the ILIT continues to serve its intended functions over time.
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