An Irrevocable Life Insurance Trust (ILIT) can be an effective tool for managing life insurance proceeds and protecting the value of a policy from estate tax exposure. Residents of Desert Edge and Riverside County often choose an ILIT to ensure that death benefits are handled according to a clear plan and to provide liquidity for estate settlement costs without enlarging the taxable estate. This guide explains how an ILIT works, what benefits it can provide, and how it fits within an overall estate plan that may include revocable trusts, wills, powers of attorney, and health care directives, guiding families through practical decisions and legal considerations.
Setting up an ILIT involves drafting trust terms, transferring or assigning a life insurance policy into the trust, and naming trustees and beneficiaries with clarity. The trust must be irrevocable to achieve certain tax advantages, which means the grantor generally gives up control over the policy and trust assets. That trade-off is weighed against advantages like removing the policy proceeds from the taxable estate and providing structured distributions for beneficiaries. This section summarizes the core steps, common timelines, and coordination with other estate planning documents such as pour-over wills, certification of trust, and powers of attorney.
An ILIT matters because it offers families a way to control how insurance proceeds are used after someone dies while often avoiding inclusion of those proceeds in the grantor’s estate for tax calculations. Benefits include providing immediate liquidity to pay debts and expenses, preserving wealth for future generations, and enabling specific distribution timing or conditions. An ILIT can also protect proceeds from creditor claims under certain circumstances and can be combined with other planning tools like irrevocable life insurance trusts for retirement plan assets or special needs trusts to meet unique beneficiary requirements. Proper drafting and funding are essential to realize these benefits.
The Law Offices of Robert P. Bergman provides estate planning services tailored to California clients, including residents of Desert Edge and Riverside County. The firm guides clients through the practical and legal choices involved in trusts, wills, powers of attorney, and health care directives, with a focus on creating cohesive plans that reflect each person’s values and goals. The firm emphasizes clear communication, careful drafting, and coordination between insurance ownership, retirement accounts, and trust documents to avoid unintended tax or probate consequences and to make the administration of an estate more efficient when the time comes.
An Irrevocable Life Insurance Trust is a trust that owns one or more life insurance policies and is structured to keep insurance proceeds outside of the grantor’s taxable estate. Creation of an ILIT typically involves naming trustees and beneficiaries, transferring an existing policy to the trust or having the trust purchase a policy, and establishing gifting arrangements so that trust trustees can pay policy premiums. The trust terms control distributions, and the trust must be irrevocable to achieve the intended estate tax results. Timing, documentation, and compliance with gift tax rules are important considerations when funding an ILIT.
When an ILIT is used, the trust generally becomes the owner and beneficiary of the life insurance policy, which allows proceeds to pass according to the trust instrument rather than through probate or as part of the taxable estate. The trust can impose conditions, hold funds for minors, create trusts for beneficiaries with special needs, or delay distribution to manage spendthrift concerns. Coordination with a pour-over will, a certification of trust, or other estate documents ensures consistent handling of assets. Proper administration and adherence to the trust terms are required to achieve both the intent and the tax treatment anticipated by the plan.
An ILIT is a binding legal arrangement that owns life insurance and prevents the insurance proceeds from being included in the insured’s estate for tax purposes. The grantor transfers ownership of the policy to the trust or causes the trust to acquire the policy, and the trust then holds the policy for the designated beneficiaries. Since the trust is irrevocable, the grantor generally cannot reclaim ownership or directly control proceeds. The trust instrument sets out the distribution instructions, which can address liquidity, education, special needs, or long-term wealth preservation goals for family members and other beneficiaries.
Key elements of an ILIT include naming a trustee, defining beneficiaries, establishing distribution standards, and arranging for premium payments. Funding processes cover transferring an in-force policy to the trust, assigning policy rights, or having the trust apply for a new policy. Gift tax considerations arise when the grantor makes gifts to the trust for premium payments, so proper annual exclusion planning and gift documentation are important. Trustees must follow the trust’s terms for receiving gifts, paying premiums, and handling claims to ensure the ILIT functions as intended and delivers intended estate planning outcomes.
Understanding common terms helps clients navigate ILIT planning. This glossary covers trust ownership, grantor, trustee duties, beneficiaries, assignment of policy, premium gifts, the three-year rule for estate inclusion, and related concepts. Familiarity with these terms allows for informed choices about how to structure a trust, who should serve as trustee, and how the trust coordinates with other documents like a pour-over will, representation of retirement plan assets, or a special needs trust. Clear definitions help reduce surprises during administration and at the time insurance proceeds become payable.
A grantor is the individual who establishes the trust and contributes assets or directs that the trust acquire a life insurance policy. In ILIT planning, the grantor often funds premiums by making gifts to trust beneficiaries or to the trust itself. The grantor usually relinquishes ownership rights and direct control over the transferred policy once the trust is irrevocable. The identity of the grantor and the timing of transfers are central to tax treatment, because transfers made within a specific period before death may still be included in the grantor’s estate under certain rules.
A trustee is the person or institution charged with administering the trust according to its terms. Trustees receive premium gifts or trustee-directed payments, maintain records, ensure timely premium payments, and manage distributions of life insurance proceeds when the insured dies. Trustees have fiduciary obligations to beneficiaries and must follow the trust instrument and applicable law. Selecting a trustee who will act impartially, maintain clear records, and coordinate with financial institutions and beneficiaries is an important practical decision in ILIT planning.
A beneficiary is the individual or entity entitled to receive trust distributions, including life insurance proceeds payable to the ILIT. The trust document defines how and when beneficiaries receive funds, which can include immediate distributions, staggered payments, or conditions for use. Beneficiary designations within an ILIT are controlled by the trust agreement and not by a standalone policy beneficiary form, provided the trust remains the owner and beneficiary of the policy. Careful designation helps align proceeds with family needs, creditor protection goals, and long-term planning objectives.
The three-year rule refers to tax provisions that may include life insurance proceeds in the deceased individual’s estate if the owner transferred ownership of the policy within three years of death. This rule can limit the estate tax benefits of moving a policy into an ILIT shortly before death. Proper planning involves either making transfers outside that period or structuring premium payment methods and ownership transfers to avoid unintended estate inclusion. Attorneys and trustees must be attentive to timing to achieve the intended separation of insurance proceeds from the taxable estate.
When deciding whether to use an ILIT, a client should compare it with alternatives such as keeping the policy in the revocable estate, using beneficiary designations, or relying on other trusts like special needs trusts or retirement plan trusts. Each option offers different advantages regarding liquidity, tax treatment, creditor protection, and administrative complexity. For example, keeping a policy in a revocable trust may provide simpler control but could include proceeds in the taxable estate. An ILIT typically requires more initial setup and coordination but can offer distinct tax and distribution benefits for suitable situations.
If the total estate value is modest and the client’s primary goals are straightforward, a limited approach may suffice. For families with clear beneficiary designations and no complex asset protection or tax concerns, maintaining a policy outside of an ILIT and using a basic will, power of attorney, and health care directive can provide adequate planning. This approach reduces administrative requirements and avoids the need for irrevocable transfers. Nonetheless, discussing future changes in asset size or family dynamics is important, because the adequacy of a simple plan can change over time.
Clients who need to retain ownership and flexibility for a life insurance policy may prefer to avoid an ILIT. Keeping the policy under personal ownership allows the insured to change beneficiaries, alter coverage, or surrender the policy without trust constraints. This option suits those who prioritize ability to adapt coverage over time or anticipate needing access to cash value. However, maintaining personal ownership can have estate tax implications and may expose proceeds to creditors, so the decision should reflect current priorities and possible future developments in family or financial circumstances.
Clients with significant assets, complex family situations, retirement accounts, business interests, or property in multiple ownership forms often benefit from a comprehensive plan. An ILIT may be part of a broader approach that includes trust revisions, pour-over wills, retirement plan clarifications, and documents such as a certification of trust. Comprehensive planning helps coordinate ownership, beneficiary designations, and tax strategies across all assets to reduce unintended consequences and provide a cohesive plan for wealth transfer and liquidity at a difficult time.
When beneficiaries include minors, people with special needs, or individuals who may face creditor claims, a comprehensive plan can provide safeguards. An ILIT offers a mechanism to control timing and conditions of distributions while other trusts such as special needs trusts or spendthrift provisions can further protect benefits. Coordinating these tools with guardianship nominations, powers of attorney, and health care directives ensures that both financial and personal care needs are addressed in a unified plan that anticipates future changes and provides orderly administration for those who depend on the support.
A comprehensive approach that includes an ILIT, revocable trusts, and supporting documents provides clarity, reduces the need for probate, and can improve tax planning. By removing life insurance from the taxable estate when done properly, an ILIT may preserve more wealth for beneficiaries. Combining the ILIT with powers of attorney, health care directives, and pour-over wills ensures that both financial and medical decisions are managed according to the client’s wishes. Trustees can administer proceeds in a manner that meets intended long-term goals such as education funding, retirement support, or family wealth preservation.
Comprehensive planning also helps to reduce friction among beneficiaries by providing clear instructions for distributions and appointing trusted fiduciaries to carry out those directions. The plan can address contingencies, including incapacity of the grantor or a trustee, and can include provisions for successors. When done with careful attention to funding, premium payment methods, and estate tax timing rules, a cohesive plan can provide both certainty and flexibility, balancing immediate liquidity needs with long-term protection and management of assets for future generations.
One major benefit of using an ILIT within a comprehensive plan is the potential to manage estate tax exposure while providing liquidity to pay debts and settlement costs. The trust structure allows the life insurance proceeds to be distributed outside of probate, enabling quick access to funds that heirs may need for immediate obligations, taxes, or closing and transition expenses. When coordinated with other planning documents, this liquidity can prevent forced asset sales and simplify estate administration, making the process smoother and less disruptive for family members at a difficult time.
Another important benefit is the ability to tailor how proceeds are distributed through carefully drafted trust provisions. An ILIT can set schedules, spending standards, or conditions for distributions to beneficiaries based on age milestones, educational needs, or other family circumstances. This level of control helps protect assets from creditors, divorce settlements, or imprudent spending, and it can be coordinated with special needs trust provisions when necessary. Thoughtful distribution rules give clients confidence that proceeds will be used as intended and provide ongoing financial support aligned with family objectives.
Ensure that policy ownership and beneficiary designations align with the ILIT structure and your overall estate plan. Mismatched ownership or inconsistent beneficiary forms can undermine the trust’s purpose and create unintended tax or probate outcomes. Confirm that the trust is correctly named as owner and beneficiary when the transfer occurs, and that the trustee has the authority to receive gifts or premium payments. Communicating changes to family members and keeping trust documents and policy paperwork up to date helps prevent disputes and ensures that the plan functions as intended when a claim arises.
Be mindful of timing rules such as the three-year inclusion period, which can cause recently transferred policies to be included in the transferor’s estate for tax purposes. Transfers made well before the end of the three-year period generally protect proceeds from estate inclusion. When transfers happen closer to expected life events, alternative arrangements or planning strategies may be necessary. Document transfer dates and consider contingency plans if the grantor’s health or other circumstances change, ensuring that ownership changes achieve the anticipated tax and distribution outcomes without unintended consequences.
People considering an ILIT often want to provide for family members while minimizing estate-related taxes and ensuring that proceeds are distributed according to a plan rather than through probate. An ILIT can address concerns about liquidity at death, support for minor children, and stewardship of assets for future generations. It can also serve clients who want to structure benefits to accommodate beneficiaries with special needs or to protect proceeds from creditors. When integrated with wills, powers of attorney, and health care directives, an ILIT becomes one part of a cohesive plan that covers immediate and long-term needs.
Additional reasons to consider an ILIT include the desire to separate personal ownership from policy benefits for tax or creditor protection purposes, to manage the timing of distributions, and to provide clear guidance for fiduciaries handling proceeds. Individuals who own substantial life insurance alongside retirement accounts, business interests, or real property may find an ILIT helps align those assets with broader succession plans. Consulting about the appropriate trust terms, trustee selection, and premium funding strategy helps tailor the ILIT to meet personal and family objectives while complying with legal requirements.
Common circumstances that make an ILIT beneficial include significant life insurance holdings, estate values that could face transfer taxes, family members with limited financial management experience, or beneficiaries who require long-term protection. Business owners may use ILITs to provide continuity funding or estate liquidity, while parents of children with disabilities often use trust structures to preserve public benefit eligibility. An ILIT also serves as a planning tool for blended families who want clear instructions for how proceeds should be distributed among heirs under carefully defined conditions.
When life insurance proceeds represent a substantial portion of an estate’s value, an ILIT helps ensure those proceeds are distributed outside of the taxable estate and according to the grantor’s instructions. This can reduce the estate tax base and provide clear liquidity for paying expenses without forcing sales of other assets. Proper funding and ownership transfers are essential to secure the intended tax result and to provide an orderly distribution mechanism that addresses the grantor’s legacy objectives for family and charitable beneficiaries alike.
An ILIT suits families who want to protect funds for young beneficiaries or those who may struggle with managing money. Trust terms can set conditions, ages, or milestones for distribution and can appoint trustees to manage funds responsibly. This approach brings structure and oversight to the way proceeds are used, helping to prevent mismanagement or premature depletion of resources. When combined with guardianship nominations and other estate documents, an ILIT can be part of a comprehensive plan to care for dependents over the long term.
Business owners and individuals with significant retirement plan assets may use an ILIT to provide liquidity for estate settlement, business continuation, or taxation events. The ILIT can supply funds to cover estate taxes or purchase an interest in a business left to heirs, supporting orderly succession. Coordinating beneficiary designations on retirement accounts with trust planning helps avoid unintended income tax consequences and ensures that proceeds flow in a way that aligns with the overall estate plan and the client’s objectives for transferring ownership or funding buy-sell arrangements.
We serve residents of Desert Edge and nearby communities with comprehensive estate planning services focused on practical solutions. From drafting revocable living trusts and pour-over wills to establishing powers of attorney, HIPAA authorizations, and ILITs, our goal is to create plans that reflect client priorities and adapt to life changes. The firm assists with trust funding, transfer of insurance ownership, coordination of retirement account beneficiaries, and petitions such as Heggstad or trust modification when circumstances require court action. We provide clear guidance and help prepare the documents and records needed for effective administration.
Our approach prioritizes clear communication, careful drafting, and practical coordination among insurance ownership, trusts, and beneficiary designations. We focus on helping clients understand the trade-offs of an irrevocable trust and on creating documents that reflect their goals for family support, asset protection, and tax planning. The firm assists with the technical steps needed to fund an ILIT, prepare supporting documents like certification of trust, and ensure records are maintained so trustees can act effectively and in accordance with the grantor’s wishes after a death or incapacity.
We work with clients to identify appropriate trustees, establish premium funding methods that comply with gifting rules, and prepare supplemental documents such as pour-over wills, general assignments of assets to trust, and HIPAA authorizations. Our process includes reviewing existing policies, coordinating transfers or trust purchases, and clarifying how an ILIT interacts with retirement plan trusts, special needs trusts, or guardianship nominations. This coordination helps minimize surprises and aligns the ILIT with the broader estate strategy tailored to each client’s situation.
Clients appreciate practical guidance about the timing and documentation needed for transfers, the implications of the three-year rule, and ongoing trustee responsibilities such as maintaining records and paying premiums. We provide assistance with trust administration tasks, including certification of trust preparations, claim submissions, and trust modification petitions if circumstances change. The firm aims to make planning manageable and to provide a durable plan that supports family goals, liquidity needs, and orderly transfer of wealth across generations.
Our process begins with a comprehensive review of existing insurance, estate documents, and family objectives. We then recommend options for trust language, trustee selection, and premium funding. Following client decisions, we draft the ILIT, coordinate the transfer or issuance of the policy in the trust’s name, prepare supporting documentation such as assignments or certifications of trust, and advise on gift documentation for premium payments. We also provide administrative guidance for trustees to maintain records and handle claims so that the trust carries out its intended purposes smoothly over time.
The first step is a detailed intake that assesses current policies, asset values, family circumstances, and the client’s planning goals. We gather information about existing wills, trusts, retirement accounts, and beneficiary designations to identify inconsistencies and opportunities for coordination. This review helps determine whether an ILIT is the appropriate vehicle and how it should be structured. We discuss timing, trustee choices, funding methods, and how the ILIT aligns with a broader estate plan that may include trusts for special needs, pour-over wills, and powers of attorney.
During document review we examine life insurance policies, beneficiary designations, preneed ownership details, and any existing trust documents or wills. This step identifies conflicts or gaps in coverage and ensures that transferring ownership to an ILIT will not produce unintended tax or contractual consequences. Reviewing retirement account beneficiary forms and business agreements also reveals coordination needs. The goal is to create a consistent plan where the ILIT complements other documents rather than creating unexpected treatment of assets at death.
We discuss potential strategies including whether to transfer an existing policy or have the trust purchase a new policy, the selection of trustees, and the mechanics of funding premium payments. During this conversation we consider timing around the three-year rule and evaluate alternatives such as beneficiary designations or revocable trust ownership. The strategy stage ensures the client understands the trade-offs of an irrevocable structure and selects the approach that best meets financial and family goals while addressing tax and administrative considerations.
Once the strategy is chosen we prepare the trust document with provisions tailored to the client’s distribution preferences, trustee powers, and premium funding mechanisms. We coordinate the transfer of policy ownership or assist with the trust acquiring a new policy, prepare assignments of policy rights when necessary, and provide the documentation trustees will need to accept gifts and pay premiums. Clear drafting helps ensure the trust accomplishes its goals, aligns with other estate planning documents, and provides a workable framework for trustees responsible for administration after funding.
In drafting the ILIT we include provisions for trustee duties, beneficiary distributions, and successor trustee appointment. The trust language addresses premium payment procedures, recordkeeping requirements, and the handling of policy proceeds. We also prepare ancillary documents such as a certification of trust that trustees can present to financial institutions and insurers. The drafting phase focuses on clarity and flexibility where appropriate, while preserving the irrevocable nature required for the intended tax treatment and ensuring alignment with the broader estate plan.
We assist with the logistics of transferring ownership of an in-force policy or having the trust apply for a new policy. This includes communicating with the insurer, completing assignment forms, and documenting the transfer date to address timing rules. For premium funding, we advise on annual exclusion gifts or other permissible funding mechanisms and provide sample language and documentation to show gifts were made for premium payments. Proper funding ensures the policy remains in force and the trust operates as intended when proceeds are payable.
After the ILIT is funded, trustees must maintain records, make premium payments, and be prepared to file claims and distribute proceeds according to the trust. We provide trustees with guidance on recordkeeping, communicating with beneficiaries, and fulfilling fiduciary duties. When changes are needed, such as trust modification petitions or Heggstad petitions for certain trust funding errors, we advise on appropriate steps. Ongoing support ensures the trust continues to reflect client wishes and functions efficiently during both active administration and at the time of a claim.
Trustees receive instruction on how to document gifts received for premium payments, how to make timely premium payments, and how to respond to insurer inquiries. Clear recordkeeping helps demonstrate that premiums were paid from proper sources and that the trust maintained control over funds as required. Trustees also learn how to communicate with beneficiaries about the trust’s purpose and restrictions, and how to prepare for claims processing after the insured’s death, ensuring distributions follow the trust terms and minimize confusion or disputes among heirs.
When a claim arises, trustees must present required documentation, coordinate with insurers, and distribute proceeds in accordance with the trust instrument. If issues arise from funding errors or changed circumstances, there may be legal avenues such as trust modification petitions or Heggstad petitions to correct defects and preserve the intent of the estate plan. We assist trustees and beneficiaries through claim submission, petition preparation if needed, and any court filings that support a fair and intended outcome while protecting beneficiary interests and the trust’s objectives.
An Irrevocable Life Insurance Trust is a trust established to own life insurance policies so that proceeds pass to beneficiaries according to the trust terms and often remain outside of the grantor’s taxable estate. The trust is irrevocable, meaning the grantor gives up direct ownership and control over the policy. By placing the policy in the trust and following proper funding procedures, families can control distributions, provide liquidity for estate expenses, and address concerns about probate and asset protection. The ILIT structure allows the settlor to specify timing and conditions for distributions to beneficiaries, which can be especially useful for minor beneficiaries or those who need long-term oversight. Establishing an ILIT involves drafting the trust document, coordinating the transfer or purchase of insurance, naming trustees, and documenting premium funding. Trustees must maintain records and follow the trust’s provisions for managing premiums and distributing proceeds. The trust should be incorporated into a larger estate plan that includes wills, powers of attorney, health care directives, and other trusts as appropriate to ensure consistency across documents and objectives.
Transferring a policy to an ILIT can remove the insurance proceeds from the taxable estate if done well in advance of death and if the grantor does not retain incidents of ownership. The benefit arises because the trust, rather than the individual, owns the policy; as a result, the proceeds should not increase the grantor’s estate value for tax calculation purposes. However, if the transfer occurs within a specific time window before death, tax rules may still treat the proceeds as part of the estate. Timing and documentation matter, and trustees must avoid actions that could be interpreted as retained control. Careful planning around the timing of transfers and compliance with gift tax rules helps achieve the intended tax treatment while providing for beneficiaries in a controlled manner.
After an ILIT is created and a policy is owned by the trust, the grantor normally cannot unilaterally change beneficiaries or regain ownership because the trust is irrevocable. Beneficiary changes must follow the trust’s amendment provisions or be accomplished through trust modification processes when allowed by law. If circumstances change, the trust may include mechanisms for successor trustees or allow certain flexible distribution rules, but the fundamental nature of an irrevocable structure limits direct changes by the grantor. For clients who need future flexibility, alternative planning approaches or carefully drafted trust provisions can provide some degree of adaptability within legal constraints.
Choosing a trustee involves balancing impartiality, availability, and administrative capability. A trustee can be a trusted family member, friend, or a corporate trustee that provides continuity and professional administration. The chosen trustee must be willing to keep clear records, pay premiums on time, and follow the trust terms. Successor trustee arrangements should be set out so that if the primary trustee becomes unable to serve, a qualified replacement will assume duties. Discussing trustee responsibilities and expectations with potential appointees ahead of time helps avoid conflict and ensures smooth trust administration when the time comes.
Premiums for a policy owned by an ILIT are typically paid through gifts made by the grantor to the trust or directly to trust beneficiaries using annual gift tax exclusions. The trustee then uses those gifts to pay premiums on behalf of the trust. Proper documentation of gifts and a clear schedule of contributions help demonstrate compliance with tax rules and provide an audit trail. In some cases, the trust can be structured to accept contributions earmarked for premium payments, and trustees maintain records to verify the source and timing of funds to ensure the policy remains in force and the trust achieves its intended objectives.
The three-year rule is a tax provision that can include life insurance proceeds in the deceased’s estate if the policy was transferred within three years of death. This rule is designed to prevent last-minute transfers from escaping estate inclusion, so transfers should generally be made well before that window to secure the intended tax benefit. When a transfer occurs within the three-year window, estate inclusion may apply, potentially negating the planned tax advantage. Planning around the three-year period requires attention to timing and may prompt alternative strategies if a transfer must occur closer to a client’s expected lifespan.
An ILIT may provide a degree of protection from creditors because the policy proceeds are held by the trust for beneficiaries rather than being part of the grantor’s personal assets. The level of protection depends on trust terms, timing of transfers, and applicable state law, and it is not a universal shield against all creditor claims. For instance, certain beneficiary creditors may still have claims under some circumstances. Combining an ILIT with other protective measures and clear drafting can improve the likelihood that proceeds serve the intended beneficiaries, but trustees and grantors should be aware of the legal limits on creditor protection in specific situations.
If an ILIT is not properly funded or if ownership transfers are incomplete, the insurance proceeds may still be subject to probate or estate inclusion, undermining the plan’s purpose. Funding errors can sometimes be corrected, but in some cases a failure to follow proper procedures can require legal petitions to resolve the issue. Trustees should keep detailed records of transfers, assignments, and premium payments to document compliance. Consulting with counsel when funding an ILIT and seeking assistance if issues arise can help mitigate risks and pursue corrective steps such as trust modification petitions where appropriate under the law.
An ILIT can complement other trust arrangements like special needs trusts or retirement plan trusts by providing a dedicated vehicle for life insurance proceeds. For beneficiaries who rely on public benefits, an ILIT can fund a separate special needs trust to preserve benefits while providing supplemental support. Retirement plan trusts may require different handling for tax and distribution purposes, so integrating ILIT planning with retirement account beneficiary designations is important. Coordination ensures that benefits flow in a way that meets income tax considerations and the grantor’s distribution goals while respecting protections needed for vulnerable beneficiaries.
To start an ILIT in Desert Edge, gather current life insurance policies, beneficiary designations, and existing estate documents such as wills and trusts. Schedule a consultation to review your goals for distributions, liquidity needs, and tax planning. During the intake we assess whether to transfer an existing policy or have the trust obtain new coverage, discuss trustee options, and plan premium funding. After selecting an approach we draft the trust, coordinate transfers and insurer requirements, and provide the documentation trustees need to administer the trust and maintain records, helping ensure the ILIT functions as intended for your beneficiaries.
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