An Irrevocable Life Insurance Trust (ILIT) is a planning tool many families use to remove life insurance proceeds from probate and estate tax calculations while preserving liquidity for beneficiaries. For residents of Cherry Valley and Riverside County, an ILIT can provide a structured way to control distribution of policy proceeds, protect assets from probate delays, and help maintain privacy for family affairs. This guide explains how an ILIT functions, what decisions are required when establishing one, and how it interacts with other estate planning documents like pour-over wills and powers of attorney.
Choosing to create an ILIT involves important choices about ownership, trusteeship, and beneficiary designations that affect how life insurance proceeds are managed and distributed after a policyholder’s death. An ILIT can be paired with revocable living trusts, beneficiary designations on retirement accounts, and health care directives to form a coordinated estate plan. Residents of Cherry Valley should consider local probate practices and state-specific rules when designing an ILIT to ensure the trust fulfills intended goals for tax treatment, asset protection, and ease of administration for surviving family members.
An ILIT matters because it separates life insurance proceeds from an estate’s taxable assets, which can reduce estate tax exposure and simplify settlement for heirs. Beyond tax considerations, an ILIT offers predictable management and distribution of insurance proceeds to meet family needs, pay final expenses, or provide for ongoing financial support. For families with complex dynamics or beneficiaries who may need protection from creditors or future claims, an ILIT can include provisions that direct how funds are used and who manages them, helping ensure the policy proceeds serve the policyholder’s intended legacy.
The Law Offices of Robert P. Bergman serve clients in Cherry Valley, Riverside County, and throughout California with estate planning and trust services, including ILIT formation and administration. Our team focuses on clear client communication, careful document drafting, and practical solutions designed to work within California law. We help families evaluate whether an ILIT fits their broader plan, coordinate trust provisions with powers of attorney and health care directives, and provide guidance on trustee selection and trust funding to support smooth administration when the time comes.
An ILIT is a trust that owns a life insurance policy and is structured so the policy proceeds are not included in the insured’s taxable estate. To create an ILIT, the policy owner transfers an existing policy to the trust or causes the trust to be the owner of a new policy. The trust terms control how proceeds are held, invested, and distributed after the insured’s death. Careful drafting is required to address gift tax issues, Crummey withdrawal powers where applicable, and funding methods to ensure premiums are paid and the policy remains in force.
Because an ILIT makes the trust the legal owner of the life insurance policy, it changes who has the right to modify or surrender the policy. This permanence provides benefits but also imposes limits: the insured gives up direct control over the policy and cannot unilaterally change beneficiary designations without following the trust terms. It is important to coordinate the ILIT with other estate planning documents and to choose trustees and successor trustees whose roles and responsibilities align with the long-term goals of the policy owner and intended beneficiaries.
An Irrevocable Life Insurance Trust is a trust that holds ownership of life insurance to keep policy proceeds outside of the insured’s probate estate. The trust is irrevocable, meaning once the transfer of an existing policy is made or the trust purchases a new policy, the settlor generally cannot revoke the trust or take the policy back. Trustees manage the trust assets according to instructions in the trust document, and beneficiaries receive distributions as specified. Proper timing, funding, and documentation are essential to accomplish tax and probate objectives and to avoid unintended consequences.
Establishing an ILIT typically involves drafting a trust document tailored to the owner’s goals, naming a trustee and successor trustees, transferring an existing policy or directing the trust to purchase a new policy, and creating a plan for paying premiums. The trust should include clear distribution provisions, guidance for investment and management, and language addressing potential creditor issues. Coordination with other estate planning tools and beneficiary designations helps create a cohesive plan that meets long-term family objectives and minimizes administrative burdens at the time of settlement.
Familiarity with common terms helps when discussing an ILIT. Important concepts include ownership transfer, beneficiary designation, trustee duties, grantor trust rules, and gift tax implications. Understanding terms like Crummey withdrawal, pour-over will, funding mechanisms, and policy premium payment arrangements will make planning discussions more productive. Clear definitions and careful drafting reduce confusion and help ensure the trust functions as intended for tax treatment, creditor protection, and efficient distribution to beneficiaries after the insured’s death.
An irrevocable trust is a legal arrangement that generally cannot be changed or revoked by the person who transfers property into it. Once assets are placed into an irrevocable trust, ownership typically shifts to the trust, and the grantor gives up direct control over those assets. For life insurance planning, an irrevocable trust holds the policy, so proceeds are removed from the grantor’s estate. The permanence of an irrevocable trust is what provides potential tax and creditor protection benefits, while also requiring careful selection of trustees and precise drafting to avoid unintended restrictions.
A Crummey withdrawal right is a provision that gives trust beneficiaries a temporary right to withdraw gifts made to the trust, which can allow contributions to qualify for the annual gift tax exclusion. In the ILIT context, this mechanism is often used so that premium payments to the trust can be treated as present-interest gifts for tax purposes. The withdrawal period and notice requirements must be drafted and followed carefully to preserve the intended tax treatment and to ensure the trust remains compliant with relevant tax rules.
A beneficiary designation is the naming of the person or entity entitled to receive proceeds from a life insurance policy or other designated asset. When an ILIT owns the policy, the trust, or its beneficiaries under the trust terms, are the primary recipients of proceeds. Accurate beneficiary designations and consistent coordination between policy paperwork and trust terms are essential to ensure that proceeds are distributed according to the policy owner’s plan and that unintended direct payments to heirs or the estate are avoided.
Trust funding refers to the process of transferring assets or securing arrangements so the trust can fulfill its purposes, such as paying policy premiums and covering administration costs. For an ILIT, funding often involves making gifts to the trust to cover premiums, setting up premium loan arrangements, or using other income sources. Proper funding ensures the life insurance policy remains in force and that trustees have the resources needed to carry out trust duties and to provide for beneficiaries according to the trust provisions.
When evaluating planning alternatives, an ILIT should be weighed against other strategies such as leaving insurance proceeds directly to beneficiaries, using a revocable living trust, or employing other tax planning techniques. Leaving proceeds directly can be simpler but may expose funds to probate and estate claims. A revocable living trust offers flexibility but does not remove the policy from taxable estate calculations while the grantor retains incidents of ownership. An ILIT offers permanence and potential tax advantages, but requires relinquishing ownership and careful administration by trustees.
A limited approach, such as naming beneficiaries directly or using a revocable trust, may be appropriate when the life insurance policy is modest in size and the estate does not face significant estate tax exposure. In situations where beneficiaries are financially responsible and the family wants a straightforward transfer without the complexity of trust administration, simpler arrangements can reduce paperwork and ongoing administration. It remains important to balance simplicity with protective language in beneficiary designations and to review these choices periodically to reflect changing circumstances.
When policy owners have clear, uncomplicated plans for distribution and trust protections are not necessary to safeguard proceeds, a limited approach may suffice. Direct beneficiary designations can ensure prompt payment and liquidity for survivors, which can be useful for covering immediate expenses. However, without trust controls, proceeds may be subject to creditors, divorce or other claims against beneficiaries, and probate delays if designations are misaligned with overall estate plans, so careful review and coordination remain important even with simpler strategies.
A comprehensive approach that includes an ILIT is often appropriate where significant assets exist, and minimizing estate tax exposure is a priority. By moving policy ownership to the trust and coordinating other estate planning documents, the owner can create a clear structure for managing and distributing proceeds. This approach can also ease administration for surviving family members and help ensure funds are used for intended purposes, such as education, debt repayment, or long-term support for beneficiaries who need ongoing care or oversight.
A comprehensive plan with an ILIT can help protect life insurance proceeds from creditor claims or from being directly reachable by beneficiaries’ creditors, subject to applicable law and trust drafting. The trust can include distribution mechanisms that limit direct access while still providing for beneficiary needs through trustee-managed distributions. Structuring these provisions carefully can preserve resources for intended purposes, reduce conflict among heirs, and provide a framework for long-term financial oversight when that oversight is desired by the policy owner.
A comprehensive ILIT approach can deliver multiple benefits: removing proceeds from probate, providing potential estate tax advantages, and establishing a clear plan for the management and distribution of insurance funds. The trust framework allows tailored distribution provisions that can meet family needs, such as staggered distributions, trust-held funds for education, or protections for beneficiaries with special financial situations. Additionally, an ILIT can simplify the post-death administration process by providing a single entity to manage proceeds according to the settled plan rather than leaving decisions to individual heirs.
Comprehensive planning also supports continuity and consistency across documents like powers of attorney, health care directives, and pour-over wills. When documents are coordinated, it reduces the risk of conflicting instructions and helps trustees and family members follow a single plan. Effective coordination helps ensure premium funding mechanisms are in place, trustees understand their duties, and beneficiary designations align with the trust terms. This reduces uncertainty during difficult times and helps preserve the policy owner’s intentions for legacy and family support.
One primary benefit of an ILIT within a comprehensive plan is the potential to mitigate estate tax exposure by keeping life insurance proceeds out of the deceased’s taxable estate. This can preserve more funds for beneficiaries by avoiding inclusion of large insurance payouts in estate calculations. Achieving this benefit requires careful timing and proper transfer mechanics, as transfers within certain windows may still be counted toward the estate. Clear coordination with tax advisors and thoughtful drafting helps ensure the intended tax treatment is more likely to be achieved.
An ILIT provides mechanisms to manage how beneficiaries receive insurance proceeds, which can help protect funds from creditors, divorce settlements, or poor financial decisions by beneficiaries. Trust-directed distributions can be structured to meet specific needs, such as ongoing care, education, or support for a surviving spouse, while preserving capital for future generations. By defining trustee powers and distribution criteria, the trust helps ensure proceeds are used in accordance with the policy owner’s intentions and contributes to long-term financial stability for the family.
Aligning beneficiary designations on insurance policies with the trust document avoids unintended direct payments to heirs or the estate. When a trust is intended to receive proceeds, ensure policy paperwork reflects the trust as owner and beneficiary where appropriate, and review related documents for consistency. This alignment reduces disputes and administrative delays after death. Regularly updating designations when family circumstances change is also important to maintain the plan’s integrity and to prevent outdated instructions from undermining the trust’s purposes.
Selecting trustees who can manage financial matters, follow trust terms, and communicate effectively with beneficiaries helps ensure smooth trust administration. Including successor trustees and backup provisions provides continuity in case a trustee becomes unable to serve. Trustees do not need to be family members, but they should understand their fiduciary responsibilities and be willing to fulfill them. Clear selection criteria and guidance in the trust document can prevent disputes and provide stability for beneficiaries who rely on the trust’s management.
An ILIT is worth considering when life insurance is a meaningful component of your legacy plan and you want to control how proceeds are used while potentially removing them from taxable estate calculations. It suits families seeking privacy, orderly distribution, and protection for beneficiaries against creditor claims or other financial risks. In addition, an ILIT can ensure liquidity for paying estate taxes, funeral expenses, or other costs without forcing the sale of estate assets, which can preserve long-term property or business interests for heirs.
Consider an ILIT when you want to integrate insurance planning with other tools like revocable trusts, pour-over wills, and powers of attorney to create a unified estate plan. The trust format allows you to tailor distributions to beneficiary needs, address blended family concerns, and provide for special situations such as a beneficiary with disabilities or a pet trust. Properly structured, an ILIT supports clear administration, reduces uncertainty for survivors, and helps carry out your intentions in a predictable and managed way.
People often choose an ILIT when they have substantial life insurance, want to minimize estate tax risk, or seek control over how proceeds are distributed to beneficiaries. An ILIT can be particularly useful for those with business interests, real estate holdings, or other illiquid assets that heirs may not want to sell to cover taxes or expenses. It is also a useful option for planning around family dynamics, providing for minors, or protecting proceeds for a surviving spouse while preserving principal for children or future generations.
When estate tax exposure is a concern, transferring a life insurance policy to an ILIT can help keep proceeds out of the taxable estate, subject to timing rules and transfer windows. This strategy can preserve more wealth for beneficiaries by reducing the estate-based tax burden that could otherwise diminish funds available after death. Implementing this approach requires timely transfers, coordination with tax advisors, and careful drafting to align the trust transfer with the owner’s broader tax and estate planning objectives.
An ILIT can supply immediate liquidity to cover estate settlement costs, taxes, and personal expenses after death, helping avoid forced sales of family businesses or real property. By holding the life insurance policy in trust, funds can be disbursed quickly under trustee direction to meet pressing needs while other assets undergo settlement. Trustees can prioritize payments and manage distributions to preserve the value of long-term assets, while following the trust terms to ensure funds are used consistent with the policy owner’s intent.
For families concerned about beneficiaries’ exposure to creditors, divorce, or poor financial decision-making, an ILIT can include terms that limit direct access and provide trustee-managed distributions. This structure helps protect proceeds for intended purposes and can provide a degree of financial oversight while still meeting immediate needs. Careful trust drafting is necessary to balance protection and flexibility, and trustees should be given clear guidance on the circumstances under which distributions are to be made to beneficiaries.
The Law Offices of Robert P. Bergman provide ILIT formation and related estate planning services to clients in Cherry Valley and throughout Riverside County, California. We assist with drafting trust documents, coordinating transfers of existing policies, and advising on premium funding options and administration. Our approach emphasizes practical solutions, clear communication, and thorough documentation so clients understand the implications of an ILIT and how it interacts with their overall planning goals, including powers of attorney and health care directives.
Clients choose the Law Offices of Robert P. Bergman for careful drafting of trust documents, straightforward explanations of legal and tax considerations, and practical approaches to funding and administering ILITs. We work to ensure trust terms reflect client goals and coordinate the ILIT with other estate planning documents such as revocable trusts, pour-over wills, and powers of attorney. Our focus is on creating durable, well-organized plans that help reduce uncertainty and facilitate efficient administration for family members after a loss.
Our team places emphasis on clear client communication to explain how an ILIT functions, the roles of trustees, and options for premium funding so clients feel confident in their planning choices. We provide guidance on trustee selection and successor arrangements, assist in implementing transfer mechanics, and work with financial advisors or tax professionals when coordination is needed. This integrated approach helps ensure the ILIT supports the client’s intentions and operates smoothly over time.
When forming an ILIT, attention to timing, documentation, and coordination is essential. We help clients navigate these elements by preparing trust documents tailored to individual circumstances, reviewing beneficiary designations and insurance policy paperwork, and advising on funding strategies. Through careful preparation and practical advice, clients can establish an ILIT that aligns with their estate planning objectives while providing clear guidance for trustees and beneficiaries.
Our process begins with an initial consultation to understand your goals, family situation, and existing documents. From there we recommend whether an ILIT makes sense, draft tailored trust documents, coordinate necessary policy transfers or purchases, and outline premium funding strategies. We also prepare supporting documents such as pour-over wills, powers of attorney, and healthcare directives to ensure a cohesive plan. Throughout the process, we provide clear timelines and steps so clients know what to expect and can make informed decisions.
During the initial consultation, we assess the client’s current estate plan, life insurance holdings, financial goals, and family dynamics. This discussion informs whether an ILIT is appropriate given the client’s objectives and how it should be structured. We explain alternatives, timing considerations, and coordination with other documents. Based on this assessment, we propose a plan that may include drafting an ILIT, revising beneficiary designations, and creating or updating complementary estate planning instruments to support the overall strategy.
We carefully review existing life insurance policies, beneficiary designations, trust documents, wills, and powers of attorney to identify areas needing alignment. This review detects discrepancies that could undermine the plan, such as conflicting beneficiary designations or incomplete policy paperwork. By identifying these issues early, we can recommend corrective steps to ensure that trust ownership and beneficiary designations are consistent and that all documents work together to achieve the client’s objectives without unintended outcomes.
Selecting trustees and defining distribution rules are essential parts of ILIT design. We discuss qualities to consider in a trustee, options for successor trustees, and proposed distribution standards that reflect the client’s wishes. Whether distributions are intended for lump sums, staged payments, education expenses, or ongoing support, the trust language can be crafted to provide guidance while allowing trustees flexibility to respond to changing circumstances. Clear provisions reduce the likelihood of disputes and help trustees carry out the plan effectively.
In the drafting phase, we prepare and finalize the trust document, confirm trustee acceptance, and coordinate the mechanics of transferring an existing life insurance policy or acquiring a new one in trust ownership. We also prepare documents and notices needed for Crummey withdrawal rights when applicable and advise on funding strategies to cover premiums. Proper execution and recordkeeping are essential to establish the intended legal and tax treatment of the trust and to ensure that trustees have the authority they need to manage the policy and trust assets.
We handle the required steps to transfer ownership of an existing policy to the trust or to arrange for the trust to be the owner of a new policy. This includes completing insurance company forms, confirming beneficiary designations, and documenting the transfer in trust records. Attention is paid to timing and to any potential gift tax reporting considerations. Proper documentation ensures that the trust is recognized as the policy owner and that future proceeds will be administered according to the trust terms.
We advise on practical methods to fund premiums, which may include annual gifts to the trust or other funding arrangements. Where Crummey powers are used to qualify gifts for exclusion, we prepare the necessary notices and documentation. Establishing robust funding mechanisms reduces the risk of policy lapse and provides trustees with the means to sustain coverage. Clear instructions and consistent recordkeeping also make it easier for trustees to show compliance with the trust’s requirements and applicable tax rules.
After the ILIT is established, trustees must administer the trust by paying premiums, keeping accurate records, and making distributions in accordance with the trust terms. Periodic reviews of the trust and related estate planning documents are recommended to ensure that the plan remains aligned with changing family circumstances, tax law developments, and insurance needs. We offer ongoing services and can assist trustees with administration tasks and any required amendments to related estate planning documents to maintain consistency across the plan.
Trustees should maintain detailed records of premium payments, trust receipts, distributions, and communications with beneficiaries. Good recordkeeping builds trust among beneficiaries and simplifies accounting for administrative expenses and tax reporting where necessary. We assist trustees in establishing file systems and communication protocols to keep beneficiaries informed while guarding privacy and following trust provisions. Clear records also facilitate transitions to successor trustees and reduce the potential for disputes during administration.
Regular reviews of the ILIT and broader estate plan help ensure continued alignment with goals and changing circumstances. Life events such as births, deaths, marriages, divorces, and changes in financial position may necessitate adjustments to related documents or funding strategies. While the ILIT itself is irrevocable in many respects, companion documents and funding arrangements can be reviewed and updated as needed. Periodic consultations help keep the plan current and responsive to the needs of the grantor and beneficiaries over time.
An Irrevocable Life Insurance Trust is a trust that owns a life insurance policy and generally keeps the policy proceeds out of the insured’s probate estate. By transferring ownership of a policy to the trust, the grantor usually relinquishes direct control but creates a mechanism for the trust to hold, manage, and distribute proceeds according to the trust terms. This arrangement can provide structured distributions, privacy, and coordination with other estate planning documents to meet family goals. People use an ILIT to provide clear direction for life insurance proceeds, to create liquidity for estate settlement or to support beneficiaries under specific conditions. The trust document sets the distribution rules and names trustees to manage payments and investments. Establishing an ILIT requires careful consideration of funding, trustee selection, and coordination with beneficiary designations to achieve intended outcomes.
Transferring a policy to an ILIT can remove the proceeds from the insured’s taxable estate if certain requirements are met and if the transfer is not within a specified lookback period. The timing of the transfer and whether the grantor retains any incidents of ownership are key factors in determining tax treatment. When structured correctly, the proceeds payable to the trust are typically excluded from estate calculations, which can help preserve more assets for beneficiaries. Tax considerations also include potential gift tax implications when making premium contributions to the trust and reporting requirements when policies are transferred. Using mechanisms such as Crummey withdrawal powers can allow premium gifts to qualify for annual gift tax exclusions. Coordination with tax advisors is advisable to understand reporting obligations and to structure transfers for the desired tax outcomes.
A trustee should be someone who can manage financial responsibilities, follow legal duties, and communicate clearly with beneficiaries. Often trustees are trusted family members, trusted advisors, or professional fiduciaries who understand their obligations to manage trust assets prudently and in accordance with the trust document. Successor trustees should also be named to provide continuity in case the primary trustee is unable to serve. Trustee responsibilities include maintaining accurate records, paying premiums and expenses, making distributions per the trust terms, and providing reports to beneficiaries when required. Trustees must act in the beneficiaries’ best interests and follow the trust provisions while making reasonable decisions about investments and distributions to carry out the grantor’s intentions.
An ILIT can be funded after creation through gifts to the trust that trustees use to pay premiums. Funding arrangements may include annual gifts, direct premium payments to the insurer by a third party, or other methods designed to keep the policy in force. When possible, using annual gift tax exclusions through present-interest gifts helps manage tax consequences and maintain the trust’s intended tax benefits. Implementing Crummey withdrawal rights may be necessary in some cases to allow gifts for premiums to qualify for the annual exclusion. Proper notice and recordkeeping are important when these powers are used. Trustees should follow the funding plan outlined in the trust, maintain documentation of contributions and premium payments, and communicate with beneficiaries as required by the trust terms.
If a policy owned by an ILIT lapses or is surrendered, the trust may lose the planned benefits associated with guaranteed proceeds. Lapse can result from missed premium payments or changes in the policy’s performance, and surrender can create taxable events depending on the policy type and any outstanding loans. Trustees should monitor policy status and maintain funding mechanisms to avoid lapse where coverage continuity is important. When policy issues arise, trustees should review options such as paying arrears, converting or replacing coverage with trustee authority where permitted, or consulting with financial advisors to determine the best course. Clear provisions in the trust document about trustee powers related to policy management help guide appropriate responses if challenges develop.
An ILIT often works alongside a revocable living trust and a pour-over will to create a comprehensive estate plan. While a revocable trust can manage many assets during life and become irrevocable at death, an ILIT specifically owns life insurance and remains separate for the purposes of controlling and distributing policy proceeds. A pour-over will can help ensure assets not already transferred to the revocable trust are directed to the appropriate place, while the ILIT handles life insurance proceeds according to its terms. Coordinating these documents avoids conflicts and ensures beneficiary designations and trust ownership align. This coordination helps prevent unintended probate exposure and ensures administrative clarity. Reviewing all documents together ensures beneficiaries and trustees understand how different instruments interact to carry out the grantor’s overall objectives.
Yes, timing rules and lookback periods can affect whether a transferred policy is excluded from the grantor’s estate. Transfers made within certain timeframes before death may still be considered part of the taxable estate if the transferor retained incidents of ownership. Careful planning around timing and transfer mechanics is necessary to obtain the intended estate tax treatment and to avoid inadvertently retaining rights that bring the policy proceeds back into the estate. Given these timing considerations, early planning is often advisable to ensure transfers occur with sufficient lead time and with appropriate relinquishment of ownership rights. Legal and tax guidance during the planning process helps clarify applicable lookback rules and how they apply to a particular transfer scenario.
An ILIT can provide protections that make it more difficult for beneficiaries’ creditors or potential spouses to reach life insurance proceeds directly, depending on how the trust is drafted and applicable law. Trust-directed distributions and spendthrift provisions can limit beneficiaries’ direct control over funds, creating a layer of protection. However, protections vary by jurisdiction and are subject to exceptions under certain circumstances, so prudent drafting and legal analysis are important. While an ILIT can enhance protection, it is not absolute protection in all scenarios. Working with legal counsel to draft appropriate trust provisions and to coordinate with other planning tools increases the likelihood that the trust will perform as intended with respect to creditor protection and distribution control for beneficiaries.
A Crummey withdrawal right is a temporary right given to beneficiaries that allows gifts to the trust to be treated as present-interest gifts for gift tax exclusion purposes. In practice, beneficiaries are notified of a limited period during which they may withdraw a portion of the gift; in many cases, beneficiaries do not exercise the withdrawal, allowing the trust to retain the funds for premiums. Proper notice and adherence to the withdrawal window are important to maintain the desired tax treatment. When using Crummey powers, trustees should follow formal notice procedures and keep records of the notices and any withdrawal activity. The trust document should clearly explain how Crummey rights operate and how they will be administered to support consistent and compliant funding of premiums while preserving the tax advantages available under current law.
To start forming an ILIT in Cherry Valley, schedule an initial consultation to discuss your life insurance holdings, estate planning goals, and family circumstances. Prepare existing policy documents, beneficiary designations, and any current trust or will documents for review. This information helps determine the appropriate structure, trustee choices, and funding approaches that will align with your objectives. During the process, we will recommend a tailored plan, draft the ILIT document, coordinate transfers or purchases of insurance, and advise on funding arrangements for premiums. We also help prepare related documents such as pour-over wills and powers of attorney to create a cohesive plan that addresses both immediate and long-term needs for you and your beneficiaries.
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