An Irrevocable Life Insurance Trust (ILIT) can be a powerful component of an estate plan for families in East Hemet and throughout Riverside County. At the Law Offices of Robert P. Bergman we help clients understand how an ILIT removes a life insurance policy from an estate, which can ease estate tax exposure and ensure proceeds pass to intended beneficiaries in a more controlled manner. This introduction explains core concepts, common scenarios that make an ILIT appropriate, and how the trust interacts with other estate planning documents like wills, powers of attorney, and advance health care directives.
Choosing to fund an ILIT involves several steps, including drafting the trust document, selecting a trustee, transferring ownership of the policy into the trust, and maintaining compliance with gifting and tax rules. Many families appreciate the clarity an ILIT offers for managing life insurance proceeds after death, especially when combined with trusts such as revocable living trusts, retirement plan trusts, and special needs trusts. This section provides a roadmap to the process and highlights practical considerations for East Hemet residents who want to protect legacy assets and provide for heirs in a predictable way.
An ILIT preserves the intended use of life insurance proceeds by keeping the policy and its benefits outside of your taxable estate and controlling distribution timing to beneficiaries. Beyond potential estate tax advantages, an ILIT can protect proceeds from creditors, provide liquidity to pay debts or taxes, and support long-term planning objectives such as funding education, supporting a surviving spouse, or caring for a child with special needs. In many East Hemet situations, the ILIT complements other documents like pour-over wills, HIPAA authorizations, and guardianship nominations to create a comprehensive plan tailored to family priorities and financial realities.
The Law Offices of Robert P. Bergman provides estate planning services to clients across California, including Riverside County and East Hemet. Our approach emphasizes clear communication, practical planning, and a focus on each client’s family dynamics and financial goals. We draft and manage documents such as revocable living trusts, irrevocable life insurance trusts, pour-over wills, financial powers of attorney, and advance health care directives. When working with clients we prioritize careful drafting, trustee selection, and ongoing review to ensure documents reflect changing laws and personal circumstances while protecting beneficiary interests.
An Irrevocable Life Insurance Trust is designed to hold and control a life insurance policy outside of the grantor’s taxable estate. The trust becomes the owner and beneficiary of the policy, and the grantor makes gifts to the trust to cover premium payments. Because the trust is irrevocable, the grantor cannot later reclaim ownership, which is a key reason for the estate exclusion. Establishing an ILIT requires careful timing, proper transfer of ownership, and coordination with gift tax and generation-skipping transfer rules. For East Hemet residents, integrating an ILIT with existing estate documents helps create predictable results for beneficiaries.
Funding and administering an ILIT requires following legal formalities that affect tax and probate outcomes. Trustees must manage the policy, accept gifts from the grantor for premium payments, and issue any required notices to beneficiaries to preserve gift tax exclusions when applicable. When a grantor retains certain rights or incidents of ownership, the policy proceeds may still be includable in the estate, so drafting must avoid reserved powers that defeat the trust’s purpose. A properly formed ILIT provides control over payout timing, creditor protection, and greater certainty about how insurance assets will be used after the grantor passes away.
An ILIT is a trust that is irrevocable at the time it is created and is specifically designed to own life insurance policies. Its defining features include removal of ownership rights from the grantor, designation of the trust as beneficiary, and provisions for trustee management of premiums and distributions. Because the trust is separate from the grantor’s estate, life insurance proceeds generally avoid probate and are not included in estate valuation if transfers are properly timed. The trust document typically spells out distribution terms, successor trustees, powers of the trustee, and instructions for handling policy loans and payouts.
Creating an ILIT involves several important elements and procedural steps, including drafting a trust agreement that names a trustee and beneficiaries, transferring or issuing a life insurance policy in the trust’s name, and establishing a mechanism for paying premiums, often through gifts from the grantor to the trust. Trustees may need to send notices to beneficiaries when gifts are made to preserve annual gift tax exclusion rights. The trust should also include provisions for successor trustees, instructions for distributing proceeds, and coordination with other estate planning documents to ensure consistent intent and effective administration.
This glossary highlights terms commonly encountered when discussing ILITs and related estate planning matters. Understanding these concepts helps clients make informed decisions about trust provisions, gifting strategies, and administration. The terms below explain roles, tax implications, withdrawal rights, and the relationship between trust ownership and estate inclusion. Familiarity with these terms clarifies how ILITs operate alongside revocable living trusts, pour-over wills, and other documents used to direct assets and protect beneficiaries in East Hemet and beyond.
The grantor, also called the settlor, is the person who creates the trust and transfers assets into it. In the context of an ILIT the grantor typically funds the trust by gifting money used to pay life insurance premiums or by transferring an existing life insurance policy to the trust. Because the trust is irrevocable, the grantor gives up ownership and control over the policy, and this transfer can affect inclusion in the estate. The grantor’s intent and the terms set at creation shape how the trust is administered and how proceeds are distributed to beneficiaries.
A Crummey withdrawal right is a limited time period during which beneficiaries may withdraw gifts made to the ILIT, used to qualify those gifts for the annual gift tax exclusion. Trustees commonly send written notices informing beneficiaries of their temporary withdrawal right, which if not exercised allows the gifts to remain in the trust to pay premiums or fund investments. Properly administered Crummey provisions help preserve tax advantages while maintaining the grantor’s intent for how policy proceeds will be managed and distributed after death.
An irrevocable trust cannot be modified or revoked by the grantor once it is properly executed, except in limited circumstances or with the consent of beneficiaries under certain state law procedures. For an ILIT the irrevocable nature is what removes ownership rights from the grantor and can keep policy proceeds outside the estate for tax purposes. Irrevocability provides creditor protection and ensures the trust’s terms are followed, but it also requires careful planning since the grantor relinquishes control and must accept the permanent nature of the arrangement.
When a trust owns a life insurance policy the trust is listed as both the owner and beneficiary, and the trustee is responsible for premium payments and policy administration. This arrangement prevents the proceeds from automatically becoming part of the grantor’s probate estate, provided the transfer is structured to avoid retained incidents of ownership. The trust document governs how proceeds are allocated, whether in lump sum or in trust-managed distributions, and includes guidance on handling policy loans, changes in coverage, and successor trustees to manage payouts on behalf of beneficiaries.
Families considering life insurance in the context of an estate plan can choose between a limited approach, such as naming beneficiaries directly on a policy, and a trust-based approach like an ILIT. A direct designation is simpler and may work for smaller estates or straightforward beneficiary situations, but it offers less control over timing, protection from creditors, and tax planning flexibility. An ILIT introduces more structure: it governs payout timing, protects assets from creditors, and supports tax planning strategies. Deciding which path fits requires evaluating asset size, family dynamics, creditor concerns, and long-term goals.
A straightforward beneficiary designation can be suitable when life insurance proceeds are intended for a clearly defined recipient and when the estate is not expected to face significant estate tax liability. For households where children are adults, relationships are uncomplicated, and there is minimal risk of creditor claims, bypassing a trust can reduce complexity and cost. In such situations, direct naming on the policy achieves quick transfer of benefits at death without the need for trust administration, though it does not provide additional layers of control or protection that a trust could offer.
Some families prefer immediate access to proceeds to cover funeral costs, pay debts, or provide a surviving spouse liquidity without the processes associated with a trust. Direct designations deliver payment to beneficiaries without trustee oversight, which can be appropriate when beneficiaries are financially capable and the family prefers speed and simplicity. However, this ease comes at the cost of control and potential asset protection, so the simple approach should be weighed against future risks like creditor claims or beneficiary incapacity that might make a trust more appropriate down the road.
A trust-based approach such as an ILIT can provide protection from creditors and estate claims that might otherwise reach directly designated policy proceeds. Families with business liabilities, significant assets, or beneficiaries facing potential creditor exposure often choose an ILIT to preserve assets for intended uses. The trust structure limits direct beneficiary ownership until distribution, enabling trustees to manage funds responsibly and shield proceeds from immediate claims. This level of protection can help ensure that life insurance benefits fulfill long-term family goals rather than being subject to outside claims or mismanagement.
Comprehensive planning is appropriate when life insurance proceeds must be coordinated with broader tax strategies and long-term distribution goals, such as funding a surviving spouse while preserving principal for children or funding a special needs trust. An ILIT allows for staged distributions, trustee oversight, and integration with other trust instruments to help minimize taxes and align with family priorities. When assets are substantial or when clients want to control timing and conditions of distributions, the additional structure of a trust enables thoughtful administration that direct beneficiary designations cannot provide.
Using an ILIT in conjunction with a revocable living trust and other estate planning documents brings benefits in tax management, creditor protection, and distribution control. The trust keeps proceeds out of probate and generally out of the taxable estate if transfers are completed according to timing rules. Trustees can ensure proceeds are used for intended purposes, maintain liquidity to pay debts or taxes, and coordinate with retirement plan trusts and other instruments for a consistent overall plan. For families in East Hemet, these advantages can bring greater certainty about how assets will be handled after death.
A comprehensive approach also supports flexible planning for changing circumstances by including successor trustees, amendment mechanisms where allowed, and provisions for special situations like special needs or pets. Combining an ILIT with instruments such as pour-over wills, HIPAA authorizations, and guardianship nominations results in a coordinated plan that addresses incapacitation, end-of-life decisions, and post-death administration. Thoughtful drafting reduces the likelihood of disputes and provides a clear path for trustees and beneficiaries to follow during what can be a difficult period.
One of the primary benefits of an ILIT is its potential to reduce estate tax exposure and avoid probate for life insurance proceeds. Because the trust, not the individual, owns the policy, proceeds typically bypass probate administration and the delays that process can entail. When transfers and ownership changes are timed correctly and the trust contains no retained incidents of ownership, the proceeds are often excluded from estate valuation. This outcome can create liquidity for paying estate obligations and preserve more of the estate’s value for heirs according to the grantor’s plans.
An ILIT enables the grantor to specify how proceeds will be distributed and to whom, allowing protection from premature dissipation or creditor claims against beneficiaries. The trustee can manage payouts over time, set conditions or ages for distributions, and maintain funds for long-term needs such as education or health care. This control is especially valuable in blended families or where beneficiaries may lack financial experience. By design, the trust structure adds a layer of protection and management that promotes the grantor’s intent and helps ensure assets are used as intended.
Timing is important when transferring an existing policy into an ILIT, because transfers within three years of death can be included in a decedent’s estate under certain rules. Establish a gifting strategy for premium payments and consider annual gift tax exclusion mechanics, often supported by Crummey withdrawal provisions, to avoid unintended tax consequences. Discuss how premium contributions will be made, whether by outright gifts or through other funding mechanisms, and review the anticipated timeline so the trust provides the intended estate and tax outcomes without surprises.
An ILIT works best when coordinated with a revocable living trust, pour-over will, powers of attorney, and advance health care directives to form a complete estate plan. Review beneficiary designations on retirement accounts and other assets to avoid conflicting directions that could undermine your overall objectives. Periodically revisit the trust and related documents after life events like marriage, divorce, births, or changes in financial circumstances. Proper coordination ensures that insurance proceeds and other assets work together to fulfill your legacy and care objectives for loved ones.
Consider an ILIT when you want to remove proceeds from probate, reduce estate valuation for tax planning, or place controls on how life insurance benefits are used. Families with significant life insurance policies, business interests, or concerns about creditor claims often find an ILIT useful for preserving wealth for future generations. The trust structure supports flexible distribution terms, trustee oversight, and the ability to protect funds for minors, individuals with disabilities, or beneficiaries who may need help managing money responsibly.
An ILIT can also be appropriate for those seeking to ensure liquidity for estate settlement expenses or intending to equalize inheritances among heirs when other assets are illiquid. People who want to provide ongoing financial support for a surviving spouse while preserving capital for children commonly use ILITs to accomplish these goals. In short, an ILIT suits those who desire intentional control, creditor protection, and coordinated tax planning as part of a comprehensive estate strategy tailored to their family’s needs.
Common circumstances that lead families to establish an ILIT include having a large life insurance policy that could increase estate tax exposure, owning a business or professional practice with potential creditor risks, wanting to provide ongoing support for beneficiaries who are minors or have special needs, or desiring to control distribution timing to preserve wealth for future generations. Each situation requires careful drafting to ensure the trust accomplishes its intended protections while remaining consistent with broader estate planning goals.
When life insurance policies are large enough to have an impact on estate tax calculations, placing the policy in an ILIT can help reduce inclusion in the taxable estate and provide liquidity for estate settlement costs. This approach helps keep insurance proceeds available to pay taxes, debts, or equalize inheritances without increasing the estate’s net value. Families facing potential estate tax exposure should evaluate how an ILIT interacts with other planning tools to achieve a balanced outcome for heirs while meeting legacy and financial objectives.
Owners of businesses or individuals with professional liabilities may prefer an ILIT to protect life insurance proceeds from potential creditor claims. When the trust owns the policy, proceeds may be shielded from claims against beneficiaries or the estate, depending on timing and state law. This protection can preserve intended benefits for heirs and maintain business continuity by ensuring funds are available for key purposes rather than being subject to collection procedures or judgments against individual beneficiaries.
An ILIT can be tailored to provide for minors or beneficiaries with special needs by giving the trustee authority to manage funds, make distributions for specific purposes, and preserve eligibility for public benefits when necessary. Pairing an ILIT with a special needs trust or specifying distribution standards in the ILIT helps ensure proceeds support long-term care, education, and living expenses without disqualifying beneficiaries from government programs. This planning creates a dependable source of support while protecting long-term interests.
The Law Offices of Robert P. Bergman serves clients in East Hemet and Riverside County with practical guidance on ILIT formation and administration. We assist with drafting trust documents, transferring policies, coordinating gifting strategies, and selecting trustees who will carry out your wishes. Our goal is to provide clear explanations of options, potential tax implications, and administrative responsibilities so you can make informed choices. If you are considering an ILIT to protect loved ones or preserve assets, we can help map out an approach that addresses your family goals and the legal landscape.
Clients choose our office for clear communication, careful drafting, and a practical focus on achieving their estate planning goals. We work to understand family dynamics, asset structures, and long-term priorities before recommending trust provisions and administration procedures. Our services include preparing ILIT documents, coordinating transfers of existing life insurance policies into trust ownership, and drafting complementary documents such as pour-over wills, financial powers of attorney, and advance health care directives to create a cohesive plan.
We emphasize ongoing client education so grantors and trustees understand responsibilities like Crummey notices, premium funding, and trustee duties. Thorough documentation and straightforward guidance help reduce the potential for disputes and ensure trustees can execute the grantor’s intent efficiently. For families in East Hemet who want a thoughtful, well-documented plan, our office aims to deliver clarity about implementation steps, timelines, and likely outcomes so clients can proceed with confidence.
Our approach also includes reviewing beneficiary designations, coordinating ILITs with retirement plan trusts and other estate instruments, and advising on trustee selection and successor arrangements. We help clients anticipate future events and build flexibility where appropriate, such as naming contingent beneficiaries and outlining processes for policy changes. This comprehensive orientation assists families in achieving durable plans that provide for loved ones according to the grantor’s intentions while minimizing administrative friction after death.
Our process begins with a detailed conversation to identify your goals, the size and type of life insurance policies involved, and any relevant family or asset considerations. We then draft a trust document tailored to those goals, advise on funding and transfer mechanics, and prepare supporting notices and ancillary documents. After the trust is established, we assist with trustee onboarding and provide guidance on premium gifting and beneficiary communications so the ILIT functions effectively and achieves the intended estate planning benefits.
The first step focuses on understanding your financial picture, policy details, family goals, and concerns such as creditor exposure or special needs considerations. During this phase we review existing estate documents, beneficiary designations, and insurance ownership to identify necessary changes. We also discuss gifting strategies, the role of Crummey notices, and how the ILIT will operate alongside revocable trusts and pour-over wills. This planning stage sets clear expectations and a timeline for trust formation and policy transfer.
We gather information about your life insurance policies, existing trusts, retirement accounts, and other assets to determine how an ILIT fits into your larger plan. This includes reviewing policy types, beneficiary designations, and whether a new policy will be issued to the trust or an existing policy will be transferred. Establishing clear objectives allows us to recommend appropriate trust provisions that align distributions with your intended outcomes, such as support for a spouse, education funding for children, or legacy gifts for future generations.
We explain the tax and gifting considerations related to ILIT formation, including annual gift tax exclusion mechanics and transfer timing to avoid unintended estate inclusion. Our guidance outlines how to structure gifts to the trust to fund premiums, how Crummey notices can preserve exclusion treatment, and how to manage potential generation-skipping transfer issues. Clear advice on these matters helps you implement the trust in a way that supports your estate planning objectives while respecting applicable tax rules.
After the planning phase we prepare the trust document, name trustees and beneficiaries, and create provisions for policy ownership, premium funding, and distributions. Funding the trust may involve transferring an existing policy to the trust or issuing a new policy in the trust’s name. We coordinate with insurers to update ownership and beneficiary designations and prepare any notices or gift documentation needed to support annual exclusion claims and ensure the trust operates as intended.
Drafting focuses on clear trustee authority, distribution standards, successor appointment processes, and instructions for handling policy loans or changes in coverage. The trust should allow the trustee to receive gifts, pay premiums, and manage proceeds according to the grantor’s wishes. Clear trustee instructions reduce ambiguity and provide a roadmap for administration after the grantor’s death, helping trustees act decisively and in accordance with documented intent to preserve estate value and meet beneficiary needs.
Transferring ownership to the ILIT requires coordination with the insurance company to change the owner and beneficiary designations, and to confirm any requirements for coverage continuity or underwriting if a new policy is involved. Proper documentation and communication with insurers ensure that premium payments are applied correctly and that the trust is recognized as the policy owner. We assist in this coordination to help prevent administrative errors that could otherwise affect the intended estate and tax results.
After an ILIT is funded, ongoing administration is necessary to ensure the trust continues to meet its objectives. Trustees must manage premium payments, issue required notices when gifts are made, and handle communications with beneficiaries. Periodic review is also important to respond to life changes, policy modifications, or changes in tax law. Our office provides guidance for trustee duties, assists with required filings, and helps clients update plans as circumstances evolve to maintain the trust’s effectiveness over time.
Trustee responsibilities include maintaining records of gifts and premium payments, sending notices that preserve gift tax exclusions when applicable, and making distributions according to trust terms. Trustees should also keep beneficiaries informed and coordinate with other fiduciaries like personal representatives when necessary. Good recordkeeping and transparency reduce the likelihood of disputes and ensure that distributions are made in line with the grantor’s intent, while also satisfying any formal requirements tied to the trust’s tax treatment.
Even though the trust is irrevocable, periodic review of surrounding estate planning documents and financial arrangements is important to respond to life events such as births, deaths, marriages, divorces, or large shifts in asset values. While the trust itself may not be revocable, ancillary documents and beneficiary designations should remain aligned with current intentions. We recommend regular check-ins to confirm that the ILIT and the overall estate plan continue to reflect priorities and respond appropriately to legal or financial changes.
An Irrevocable Life Insurance Trust is a trust that owns and controls a life insurance policy, with the trust named as the owner and beneficiary. The grantor transfers ownership to the trust or causes a new policy to be issued in the trust’s name. Because ownership is removed from the grantor, properly timed transfers can keep policy proceeds out of the grantor’s taxable estate and avoid probate, while the trustee manages the policy and distributes proceeds to beneficiaries according to the trust terms. Setting up an ILIT requires careful drafting to avoid retained rights that could cause estate inclusion. The trust should specify trustee powers, patient distribution rules, and procedures for premium funding. Trustees will typically accept gifts from the grantor to pay premiums and may need to provide beneficiaries with notices when gifts are made to preserve gift tax exclusions.
When a policy is owned by an ILIT the trust document controls beneficiary designations rather than the grantor. This means the terms of the trust, not a separate beneficiary form signed by the grantor, will dictate who receives proceeds and under what conditions. If you want flexibility to change beneficiaries, the trust must address how successor beneficiaries are appointed, but the irrevocable nature limits the grantor’s unilateral ability to make changes after funding. To preserve desired flexibility, many clients name contingent beneficiaries and provide mechanisms for trustee discretion within the trust. That approach allows the trustee to adapt to changes in family circumstances while maintaining the protective and tax-related benefits of trust ownership. Any intended changes should be discussed and implemented with legal guidance to avoid undermining the trust’s purpose.
An ILIT can reduce estate tax exposure by removing the policy from the taxable estate if the transfer is completed outside of the period specified by applicable estate rules. When the trust owns the policy and the grantor retains no incidents of ownership, death benefits generally are not included in the estate, which can reduce estate taxes and keep proceeds from probate. This outcome also makes funds available to pay estate obligations without being subject to probate delays. However, transfers made shortly before death or when the grantor retains certain rights can lead to estate inclusion. Proper timing, avoidance of retained ownership powers, and careful administration are essential to achieve the anticipated tax and probate results. Consultation during the planning phase helps ensure transfers meet the legal requirements for exclusion from estate valuation.
Crummey withdrawal rights are a technique used to preserve annual gift tax exclusions for gifts to an ILIT. When a grantor makes a premium gift to the trust, the trustee notifies beneficiaries that they have a brief window to withdraw a portion of the gift. If beneficiaries do not exercise that right, the gift remains in the trust and can be used to pay premiums. This temporary withdrawal option creates the appearance of a present interest, which supports exclusion treatment. Properly documenting notices and maintaining records of gifts and beneficiary responses are important for tax compliance. Trustees should follow the procedures outlined in the trust document for issuing notices and preserving exclusion benefits, and grantors should be aware of the administrative demands that accompany this strategy.
Selecting a trustee for an ILIT requires balancing trustworthiness, administrative capability, and knowledge of fiduciary responsibilities. Individual trustees such as family members can provide familiarity with family dynamics but may need support handling financial matters and insurer communications. Professional or institutional trustees offer administrative continuity and experience managing trusts, though that option may involve fees. Naming successor trustees ensures the trust continues to operate if the initial trustee cannot serve. Consider whether the chosen trustee will be comfortable sending Crummey notices, managing premium payments, and communicating with beneficiaries. Clear trustee instructions in the trust document and periodic consultation can help trustees perform their duties reliably and in alignment with the grantor’s objectives.
An ILIT can be structured to work with a special needs trust or to include provisions that help support a beneficiary with disabilities while preserving eligibility for public benefits. Because direct distributions could affect means-tested benefits, many grantors pair an ILIT with a separate special needs trust that receives life insurance proceeds and disburses funds for approved supplemental needs. The ILIT must be carefully drafted to ensure distributions are directed in ways that respect eligibility rules and provide meaningful support without disqualifying benefits. Coordination with a special needs trust and careful drafting of distribution standards are essential. Trustees should understand how to make distributions for supplemental needs such as therapy, education, or housing, and avoid payments that would be considered income for public benefits purposes. Legal guidance ensures both the ILIT and the special needs planning work together effectively.
If a policy owned by an ILIT has cash value, accessing that value can be more complicated after transfer because the trust owns the policy. Policy loans, surrenders, or changes to coverage require trustee approval and must be consistent with trust terms. The trustee may have authority to borrow against cash value to cover premiums or manage policy needs, but these actions should be contemplated in the trust document and evaluated for tax and estate implications. Before transferring a policy with significant cash value, discuss the consequences with legal counsel and the insurer. In some cases, it may be preferable to issue a new policy in the trust or structure funding differently to preserve access to cash value if that access is an important contingency for the grantor or beneficiaries.
Once a policy is owned by an ILIT, the grantor typically makes gifts to the trust to cover premium payments. The trustee uses those gifts to pay premiums, and the trust should document these gifts and any Crummey notices to preserve gift tax exclusion treatment. In some arrangements the grantor may make regular contributions, or the trust may be funded with an amount intended to cover premiums for a set period. The trustee’s administrative role includes tracking funds and ensuring premiums are paid on time to keep coverage in force. Clear documentation of gifts and consistent trustee procedures reduce the risk of administrative errors that could affect tax treatment. Regular communication between the grantor, trustee, and insurer helps maintain coverage and clarifies responsibilities for premium funding and recordkeeping.
Yes. Although the trust itself is irrevocable, ongoing administrative duties are required to maintain its effectiveness. Trustees must manage premium payments, send notices to beneficiaries as needed to preserve gift tax exclusions, update records, and coordinate with insurers. Periodic reviews are also recommended to ensure the trust remains aligned with the grantor’s overall plan and that beneficiary designations on other assets do not conflict with trust objectives. Additionally, life events or changes in tax law may make revisiting related estate documents advisable. While the ILIT is a durable vehicle for managing life insurance proceeds, maintaining proper administration and documentation over time helps preserve the intended protections and tax outcomes.
To start creating an ILIT in East Hemet contact the Law Offices of Robert P. Bergman for an initial consultation to review your policies, estate plan, and objectives. During the consultation we will gather policy details, discuss funding options, identify potential trustees, and explain the steps needed to form and fund the trust. From there we draft the trust document, coordinate with insurers to transfer ownership or issue a new policy, and assist with any notices and funding arrangements required to implement the plan. Beginning with a clear understanding of your goals and assets helps streamline the process. Early coordination and documentation minimize the risk of unintended tax or administrative consequences and set the foundation for an ILIT that meets your family’s needs and long-term intentions.
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