An Irrevocable Life Insurance Trust (ILIT) can be a powerful estate planning tool for preserving life insurance proceeds outside of a taxable estate and ensuring those proceeds are distributed according to your intentions. This guide describes how an ILIT functions, what it can accomplish for families in Barstow Heights and nearby San Bernardino County, and the core documents commonly used in estate plans. We explain practical considerations and the benefits of integrating an ILIT with Revocable Living Trusts, pour-over wills, powers of attorney, and healthcare directives to create a coordinated plan that reflects your goals and family needs.
Choosing to establish an ILIT is often motivated by long-term planning goals such as estate tax mitigation, asset protection, and clear distribution of life insurance proceeds to heirs or beneficiaries with special circumstances. This section outlines when an ILIT might be appropriate, how trustees and beneficiaries are designated, and the administrative responsibilities that follow after the grantor transfers a policy into trust. Whether you are updating an existing estate plan or creating one for the first time, understanding how an ILIT interacts with other estate planning instruments helps you make informed decisions and avoid common pitfalls.
An ILIT provides several advantages when incorporated thoughtfully into an estate plan. It can remove life insurance proceeds from an individual’s taxable estate, offer controlled distributions to beneficiaries, and protect proceeds from probate delays. Trust terms can also address unique family needs such as providing for minor children, protecting assets for beneficiaries with special needs, or preserving proceeds for long-term care and creditor protection. Properly drafted ILITs include instructions for premium payments, trustee powers, and coordination with other documents to preserve the grantor’s intent and reduce uncertainty for heirs after the grantor’s death.
The Law Offices of Robert P. Bergman focuses on practical, client-centered estate planning services tailored to the needs of individuals and families in California. We help clients evaluate whether an ILIT fits into their overall plan and prepare related documents such as revocable living trusts, pour-over wills, powers of attorney, and health care directives. Our approach emphasizes clear communication, careful drafting, and attention to tax and administrative details so clients feel confident their life insurance proceeds will be handled in accordance with their wishes and the law. We also assist with trustee selection and trustee guidance to ensure smooth administration when needed.
An ILIT is a trust designed to own life insurance policies so that proceeds are not included in the grantor’s probate estate. The trust holds the policy, the trustee manages the asset, and beneficiaries receive distributions according to trust terms. Funding an ILIT typically requires transferring an existing policy or purchasing a new policy in the name of the trust, and maintaining proper premium payments while complying with gift tax and three-year rules. Understanding these legal and administrative steps helps avoid unintended inclusion of proceeds in the estate and ensures the trust achieves the client’s planning goals.
When creating an ILIT, careful attention must be paid to trustee responsibilities, premium payment mechanics, and coordination with beneficiary designations. The grantor can appoint someone trusted to serve as trustee or name a corporate fiduciary to handle trust administration. Documentation should include clear instructions for distributions, contingencies for incapacity or death of the trustee, and processes for policy replacement or surrender. Properly structured ILITs also work alongside other estate planning tools such as powers of attorney and advance health care directives to form a complete plan.
An Irrevocable Life Insurance Trust is a separate legal entity created to own and manage life insurance policies outside an individual’s probate estate. The grantor transfers ownership of the policy to the trust, appoints a trustee to administer the policy, and designates beneficiaries who will receive proceeds according to the trust terms. Because the trust is irrevocable, the grantor typically gives up direct control over the policy to achieve estate tax and probate advantages. Drafting must account for gift tax considerations, premium funding strategies and the three-year inclusion rule to ensure the intended benefits are realized.
Several critical elements shape an effective ILIT. These include the trust document itself, the policy ownership transfer, trustee appointment, instructions for premium payments, and defined distribution mechanisms for beneficiaries. Trustees must keep accurate records, manage premium funding, and follow the trust’s terms at the time of the insured’s death. The grantor and trustee should coordinate with insurance carriers to confirm ownership changes and beneficiary designations. Clear procedural steps reduce the risk of unintended estate inclusion and streamline the distribution process for beneficiaries.
Understanding common terms used in ILIT planning helps clients navigate decisions and communicate effectively with advisors. This glossary highlights terms such as grantor, trustee, beneficiary, premium funding, transfer of ownership, three-year rule, and gift tax considerations. Each term relates to the legal and tax framework that determines how an ILIT operates and how it may affect estate and income tax outcomes. Familiarity with these terms supports informed planning and better coordination among attorneys, trustees, and financial or insurance professionals involved in the estate plan.
The grantor is the individual who creates the trust and transfers ownership of a life insurance policy into the trust. The grantor executes the trust document and typically makes decisions about initial trust provisions and designation of the trustee. After transferring the policy to the ILIT, the grantor usually relinquishes direct control over the policy to achieve the estate planning objectives. While the grantor may fund premium payments in certain ways, structured planning is required to prevent unintended tax consequences and to ensure the trust functions as intended when the insured passes away.
The trustee is the person or entity charged with managing the ILIT, including administering the life insurance policy, making premium payments according to the trust terms, and distributing proceeds to beneficiaries after the insured’s death. A trustee’s responsibilities include recordkeeping, following trust instructions, and communicating with beneficiaries. Selecting the right trustee is an important consideration because the trustee must balance fiduciary duties, administrative competence, and the trust’s stated objectives. Clear trust provisions can guide a trustee through common circumstances and reduce disputes among beneficiaries.
Beneficiaries are the individuals or entities designated to receive distributions from the ILIT when the life insurance proceeds become payable. The trust document can specify primary beneficiaries, contingent beneficiaries, and particular distribution conditions such as age-based disbursements or restrictions for certain needs. Beneficiary designations are governed by the trust terms and the policy’s ownership structure, so coordination is important to ensure the trust controls payout rather than individual beneficiary designations that could create unintended outcomes or conflicts with the trust’s objectives.
The three-year rule refers to the tax rule that can include life insurance proceeds in the grantor’s estate if the insured transferred an existing policy to an ILIT within three years of death. This rule requires careful timing and planning when funding an ILIT with an already-existing policy. To manage this concern, some grantors purchase new policies directly in the ILIT or use alternative strategies to mitigate inclusion risk. Understanding this rule helps clients and trustees plan premium funding and transfers to preserve the intended tax and estate benefits of the ILIT.
An ILIT is one of several estate planning tools available to manage life insurance proceeds and minimize estate administration issues. Alternatives include holding a policy in a revocable living trust, naming beneficiaries outright, or using other trust structures tailored to specific goals. Each option has trade-offs related to control, tax consequences, probate exposure, and administrative complexity. Comparing options involves evaluating family dynamics, asset size, and long-term objectives. A thoughtful comparison helps determine whether an ILIT best aligns with your goals or whether another approach offers a better balance of simplicity and protection.
When a life insurance policy has a relatively modest death benefit and beneficiaries are straightforward, holding the policy outside of a trust or naming beneficiaries directly may be sufficient. In such situations the administrative burden and legal costs of establishing an ILIT might outweigh the benefits. Simple arrangements can reduce paperwork and make claim processes more direct. Nonetheless, even where policies are modest, it is prudent to confirm beneficiary designations and ensure coordination with wills and powers of attorney so proceeds pass according to the insured’s wishes without unexpected outcomes.
If immediate liquidity for surviving family members is the primary objective and the insured’s estate is unlikely to face estate tax or complex creditor issues, a limited approach may suffice. Direct beneficiary designations or a revocable trust arrangement can provide prompt access to proceeds and reduce administrative complexity. Planning should still account for potential probate impacts and make sure beneficiaries are appropriate for the policy’s purpose. A modest or straightforward life insurance arrangement may be preferable for those seeking a simpler, more cost-effective solution.
When families face complex relationships, blended family dynamics, or significant estate values, a comprehensive planning approach helps ensure assets, including life insurance proceeds, are allocated in line with the grantor’s intentions while minimizing tax exposure. An ILIT paired with a revocable living trust and other documents can address competing interests, protect provisions for minor children or beneficiaries with special needs, and provide a clear roadmap for trustees and heirs. Coordinated planning supports predictable outcomes and reduces the potential for disputes or unintended distributions.
A comprehensive approach can also enhance protections against creditors and provide controlled distribution timing for beneficiaries who might need oversight. Trust provisions within an ILIT may include conditions or staggered distributions that preserve capital while still meeting beneficiary needs. Integrating an ILIT with other trust arrangements and clear fiduciary instructions minimizes confusion about access to funds and gives trustees authority to manage proceeds responsibly. This type of planning helps maintain family financial stability during transitional periods after a death.
Incorporating an ILIT into a larger estate plan brings efficiencies and clarity by aligning life insurance planning with wills, revocable trusts, and powers of attorney. This alignment helps avoid contradictory instructions, reduces probate-related delays, and can preserve more assets for intended beneficiaries. Coordinated documents also make administration simpler for successors and trustees by centralizing authority and instructions. By planning with all pieces in mind, families can better anticipate future needs and ensure that life insurance proceeds serve the intended purpose without unintended tax or legal consequences.
A comprehensive plan supports continuity and reduces stress for surviving family members by setting clear processes for distribution, trustee duties, and interaction with other estate assets. For individuals with retirement accounts, real property, or business interests, integrating an ILIT ensures that life insurance proceeds complement other asset transfer strategies. This holistic view allows for tailored solutions such as staggered distributions, trust provisions for education or care, and mechanisms for trustee compensation and decision-making, all designed to preserve the grantor’s intent while minimizing administrative burdens.
One of the primary benefits of an ILIT within a broader estate plan is potential reduction in estate-related taxes and avoidance of probate for the insurance proceeds. When structured correctly, the ILIT keeps death benefits out of the grantor’s taxable estate, which may preserve more wealth for beneficiaries. Additionally, because proceeds flow through the trust, they are typically not subject to probate, allowing for faster distributions under the trust’s terms. These features can significantly simplify estate administration and protect family assets from lengthy court processes.
An ILIT offers control over how life insurance proceeds are distributed, which can be especially important when beneficiaries are minors or face special circumstances. Trust provisions can set timing, purpose, and conditions for distributions, protecting funds from premature spending and potential creditor claims. Trustees can manage proceeds responsibly under the trust’s terms, providing continuity and oversight. This control combined with protections from probate and certain creditor risks helps families preserve the intended legacy and ensures proceeds serve the purposes the grantor envisioned.
Before transferring or purchasing a policy for an ILIT, confirm the current ownership and beneficiary designations to avoid conflicts. Insurance carriers require clear documentation to record the trust as owner and may need copies of trust instruments. When beneficiary designations exist on the policy, these must be coordinated so the trust controls the proceeds rather than individual beneficiaries receiving them directly. Taking these steps early reduces processing delays and helps the trust function as intended at the time of the insured’s death.
Select a trustee who can handle the administrative tasks associated with an ILIT, including managing premium payments, maintaining records, communicating with beneficiaries, and coordinating with insurance carriers. Trustees should be comfortable with financial administration or be able to hire professional assistance as needed. Clear drafting in the trust document that outlines trustee powers, compensation, and successor trustee procedures helps ensure continuity and reduces the likelihood of disputes. Thoughtful trustee selection supports consistent administration over the life of the trust.
Consider an ILIT if you want life insurance proceeds to be administered outside probate, have concerns about estate tax exposure, or desire structured distributions for heirs. An ILIT can be appropriate when beneficiaries include minor children, individuals who may need protection from creditors, or family members who require managed distributions over time for education or care. Evaluating family circumstances, asset size, and long-term goals will help determine whether an ILIT aligns with your priorities and offers advantages compared to other planning options.
Another reason to consider an ILIT is the desire for greater privacy and control over how proceeds are distributed after death. Because trust administration generally happens outside of public probate proceedings, distribution details remain private among trustees and beneficiaries. This can be particularly desirable for families that value discretion. Additionally, incorporating an ILIT into a larger estate plan simplifies coordination with other trusts, wills, and powers of attorney, creating a unified plan that addresses both immediate needs and long-term legacy goals.
Typical circumstances that prompt consideration of an ILIT include high net worth individuals seeking to reduce estate tax exposure, parents who want controlled distributions for minor children, and those looking to protect life insurance proceeds from beneficiaries’ creditors or divorces. An ILIT can also benefit individuals with blended family structures who wish to preserve proceeds for biological children or particular family members. Each situation requires individualized planning to align trust provisions with the grantor’s objectives and to coordinate the trust with existing estate documents.
When beneficiaries are minors, an ILIT can establish age-based or condition-based distributions to ensure proceeds are used responsibly for education, living expenses, or long-term support. Trust provisions can provide staggered payouts or allow trustee discretion to address changing needs. This approach prevents outright distributions that minors cannot manage and offers a structured financial safety net. Designing these provisions carefully ensures that funds are available when needed while safeguarding them from premature depletion or mismanagement.
For families with members who have special needs, an ILIT can be structured to provide for support without jeopardizing eligibility for government benefits. Trust terms can direct how proceeds are used for medical care, therapies, or supplemental care while preserving means-tested benefits. Working through precise drafting and coordination with other planning tools reduces the risk of unanticipated consequences that might affect benefit eligibility. Tailored trust provisions offer a reliable funding source that complements public assistance programs and maintains financial protection for the beneficiary.
An ILIT can help shield life insurance proceeds from creditors, lawsuits, or claims arising during divorce proceedings when properly structured and maintained. By placing the policy in an irrevocable trust and adhering to formalities around ownership and funding, proceeds may be insulated from certain claims against individual beneficiaries. Selecting appropriate trust language and understanding state law implications are important steps. Proper planning can create a layer of protection that preserves assets intended for specific family purposes rather than allowing them to be diverted by outside claims.
We assist residents of Barstow Heights and surrounding areas by explaining how ILITs fit into broader estate plans and preparing the necessary trust documents. Our practice guides clients from initial consultation through trust funding and trustee orientation. We coordinate with insurance carriers, financial advisers, and family members to ensure the transition of policy ownership and clear recordkeeping. The goal is to provide practical, legally sound guidance so clients can implement a trust that reflects their intent and reduces administrative burdens for surviving family members.
Clients rely on practical, client-focused legal representation when planning complex estate arrangements like ILITs. Our firm emphasizes clear communication and careful drafting to ensure trust provisions align with client objectives, whether the priority is tax planning, asset protection, or controlled distributions for heirs. We walk clients through available options and the consequences of each choice so they can make informed decisions. Our process includes document preparation, coordination with insurers, and guidance on funding and trustee duties to make the transition as smooth as possible.
We place priority on preparing documents that are thorough and easy for trustees to administer. That includes drafting trust language that anticipates common contingencies, preparing pour-over wills and related instruments, and advising on the interaction between the ILIT and other estate planning elements. Our goal is to reduce ambiguity, ensure consistent administration, and uphold the grantor’s intentions over time. We also assist with successor trustee planning to ensure continuity of administration as circumstances change.
Clients appreciate a collaborative approach that involves family members and financial professionals when appropriate, without creating unnecessary complexity. We provide practical instruction for trustees on recordkeeping, premium payments, and communicating with beneficiaries. Our commitment is to help clients create plans that work in real world situations while maintaining flexibility to adjust as life circumstances change. We also help clients update trust documents when needed to reflect changes in law, family structure, or financial circumstances.
Our process begins with a detailed consultation to identify client objectives, family dynamics, and the role life insurance should play in the estate plan. We review existing policies, beneficiary designations, and related documents. Next, we draft the ILIT document with clear trustee instructions and coordinate the transfer or issuance of the policy in the trust’s name. We ensure funding mechanisms for premiums are in place and provide trustee guidance and documentation for insurance carriers. Finally, we review the completed plan with the client and provide instructions for ongoing administration and updates as needed.
The initial step involves a comprehensive review of existing life insurance policies, beneficiary designations, and the client’s overall estate plan. We discuss the client’s goals for distribution, tax concerns, and family circumstances that may affect planning choices. During this meeting we gather information about current assets, retirement accounts, and any existing trusts or wills. This background enables us to recommend whether an ILIT is appropriate and to outline how it will interact with other estate planning instruments to achieve a coherent, practical plan.
We assist clients in collecting insurance policy documents, current beneficiary designation forms, trust instruments, and relevant financial statements. Evaluating the policy’s terms, owner and beneficiary designations, and cash value considerations helps determine whether to transfer an existing policy or to arrange a new policy in trust. This step identifies potential issues such as gift tax implications or the three-year rule and informs decisions about timing and method of funding the ILIT to ensure the intended benefits are achieved.
In this part of the process we clarify the client’s goals for beneficiary distributions, privacy preferences, and how proceeds should be managed. We also discuss trustee options and the roles and responsibilities expected of the trustee. Selecting an appropriate trustee is a key decision, and we provide guidance on nominee qualifications, successor trustee arrangements, and whether a person or corporate trustee may be preferable for particular circumstances. Clear decisions at this stage reduce the likelihood of future disputes and support smooth trust administration.
After initial planning, we draft the ILIT to reflect the client’s specific distribution objectives and administrative preferences. We include provisions for premium funding, trustee powers, beneficiary instructions, and contingencies for policy replacement or surrender. We then coordinate with insurance carriers to transfer ownership or issue a new policy in the trust’s name, providing the carrier with required documentation. These steps require careful attention to timing and formality to avoid unintended tax or estate consequences.
The trust draft sets out clear authority for the trustee to manage the policy, accept premium payments, and make distributions consistent with the grantor’s directives. Funding provisions describe how premiums will be paid—whether through gifts to beneficiaries, direct contributions, or other mechanisms—and clarify recordkeeping requirements. These details help maintain the trust’s integrity and reduce the risk of policy lapse or legal complications that could undermine the trust’s intended benefits at the time of the insured’s death.
We handle the practical steps of notifying and coordinating with the insurance company to ensure the trust is recorded as the policy owner and beneficiary where appropriate. This process may require certifying trust documents, completing carrier forms, and confirming that ownership changes do not trigger adverse tax consequences. Accurate communication with the carrier is essential to avoid delays and ensure the policy is accepted and maintained correctly under the ILIT structure.
Once the ILIT is in place and the policy is owned by the trust, we assist with funding arrangements for premium payments and provide trustee orientation on recordkeeping and claims procedures. Ongoing maintenance includes periodic reviews of the trust and coordination with financial advisors to confirm the plan remains aligned with the client’s changing circumstances. We also help with updates when family situations change, such as births, deaths, marriages, or divorces, ensuring the trust continues to reflect the grantor’s intent over time.
We provide practical training for trustees on their duties, including documenting premium payments, maintaining communication with beneficiaries, and understanding the steps to file a claim when the insured dies. Proper recordkeeping makes administration efficient and reduces the likelihood of disputes. Trustees are also guided on how to work with financial advisers and insurance carriers to manage the trust assets and comply with the trust’s distribution provisions, protecting the grantor’s objectives while ensuring regulatory and carrier requirements are met.
Estate plans should be reviewed periodically to ensure they reflect changes in law, family circumstances, or financial situations. We recommend scheduled reviews and can prepare amendments or successor documents when necessary. Updating beneficiary designations, adjusting trust terms, or modifying funding strategies helps maintain the effectiveness of the ILIT over time. Regular coordination with advisors preserves the trust’s integrity and ensures it continues to fulfill the grantor’s goals as circumstances evolve.
An Irrevocable Life Insurance Trust is a trust designed to own one or more life insurance policies so that proceeds pass through the trust rather than through an individual’s probate estate. Once established and properly funded, the trust receives death benefits and distributes them according to the trust document’s terms. This differs from many other trust arrangements because the focus is specifically on life insurance ownership and administration, including provisions for premium payments, trustee authority, and beneficiary distributions. Unlike a revocable living trust that remains under the grantor’s control, an ILIT is generally irrevocable, meaning the grantor relinquishes direct control over the policy to achieve tax and probate-related goals. The structure is intended to keep insurance proceeds out of the grantor’s estate and provide controlled distributions, but proper drafting and funding are essential to realize these benefits and to comply with applicable tax rules.
Transferring a life insurance policy into an ILIT can prevent the policy proceeds from being included in the grantor’s taxable estate, potentially reducing estate tax exposure for larger estates. To accomplish this, ownership of the policy must be shifted to the trust and the grantor must avoid incidents of ownership that could cause inclusion in the estate. The ILIT’s terms and the timing of transfers are important factors in preserving the intended tax treatment. There are exceptions to keep in mind, such as the three-year rule, under which proceeds may still be included in the estate if the policy was transferred into the trust within three years of the insured’s death. Proper planning—such as purchasing a new policy in the trust or timing transfers—can help manage these concerns and align the trust with broader estate tax strategies.
A trustee’s main responsibilities include managing the policy and the trust’s assets, arranging and documenting premium payments, communicating with beneficiaries, and administering distributions in accordance with the trust’s terms. Trustees must keep accurate records and follow fiduciary duties set out by the trust document and state law. They also coordinate with insurance carriers to confirm ownership and claim procedures when necessary. Trustees may need to make discretionary decisions regarding distributions, policy changes, or investment of trust funds. Because trustees play a central role in preserving the trust’s benefits, selecting an individual or entity capable of reliable administration and clear recordkeeping is key to ensuring the trust operates smoothly and the grantor’s intentions are honored.
You can transfer an existing life insurance policy into an ILIT, but doing so requires careful timing and attention to tax rules and carrier procedures. Transferring an existing policy triggers possible gift tax implications and can be affected by the three-year rule, which may cause the proceeds to remain taxable in the grantor’s estate if death occurs within three years of the transfer. It is important to evaluate whether a transfer or purchasing a new policy within the trust better suits your planning goals. Insurance companies often require documentation to record the trust as the new policy owner, and the transfer process must be handled properly to ensure the trust is recognized. Discussing the specifics with legal counsel and coordinating with the insurance carrier helps avoid administrative errors or unintended tax consequences.
Premium payments for a policy owned by an ILIT can be arranged in various ways, such as the grantor making annual gifts to trust beneficiaries who then transfer payments to the trustee, or the grantor making direct contributions to the trustee for premium payments. Each approach requires proper documentation to reflect gift intent and compliance with tax rules. Maintaining clear records of all premium-related transactions is essential to avoid disputes and to preserve the trust’s intended benefits. Careful planning around premium funding can also help avoid policy lapses. The trust document should describe acceptable funding methods, and trustees should follow clear procedures for accepting and applying funds. Coordinating with financial advisors and tax professionals can help implement a sustainable funding strategy aligned with the grantor’s objectives.
The three-year rule states that if the insured transfers an existing life insurance policy into a trust and then dies within three years of that transfer, the policy’s proceeds may be included in the insured’s estate for federal estate tax purposes. This rule is intended to prevent taxpayers from avoiding estate inclusion by transferring policies shortly before death. Because of this, timing and strategy around transfers matter significantly when planning an ILIT. To address the three-year rule, some people place new policies directly in the ILIT rather than transferring older policies, or they plan transfers well in advance of any anticipated health decline. Consulting with legal and tax advisors helps determine the best approach to minimize inclusion risk while achieving estate planning goals.
An ILIT can offer protection for life insurance proceeds from certain creditor claims or divorce proceedings when properly structured and maintained. Because the trust owns the policy and proceeds are distributed according to trust terms, beneficiaries may be shielded from direct claims against individual assets. However, the effectiveness of creditor protection depends on state law and the specifics of the trust’s timing and structure, so careful drafting is important to maximize protective benefits. Protection is not absolute in every circumstance, and courts may scrutinize transactions if transfers are made to avoid known creditors or pending claims. Ensuring the ILIT is created for legitimate estate planning reasons well in advance of potential creditor or divorce issues supports the trust’s defensibility. Legal counsel can draft provisions that enhance protection while complying with relevant state rules.
Choosing beneficiaries and distribution terms involves aligning the trust’s provisions with the grantor’s goals for financial support, preservation of assets, and privacy. Beneficiary designations should be coordinated so the trust controls proceeds rather than policies naming individuals outright. Distribution terms can be tailored for age-based releases, needs-based withdrawals, or discretionary trust authority that empowers a trustee to address changing circumstances and emergencies. When beneficiaries have special needs or other vulnerabilities, it may be wise to include protective language that preserves government benefits or limits direct control over funds. Clear definitions, successor beneficiary plans, and thoughtful instructions reduce ambiguity and help trustees administer the trust according to the grantor’s intent.
If a trustee fails to pay premiums or mismanages the trust, the policy could lapse or beneficiaries might not receive intended distributions. Trustees have fiduciary duties to follow the trust’s terms and preserve the trust assets. When problems arise, beneficiaries or co-trustees may seek legal remedies, and a court can remove a trustee who breaches duties. Choosing a trustee with administrative capacity or appointing a corporate trustee can mitigate such risks and provide continuity if issues occur. Trust documents should include successor trustee provisions and clear directions for trustee removal and replacement to address potential mismanagement. Regular reporting requirements and oversight mechanisms can help detect problems early and protect the trust’s assets and the beneficiaries’ interests.
ILITs and related estate planning documents should be reviewed periodically, especially after major life events such as births, deaths, marriages, divorces, or significant changes in assets. Law and tax rules can change over time, and updating documents ensures they remain effective and aligned with current objectives. A periodic review also verifies that insurance carriers have recorded ownership changes and that funding mechanisms remain appropriate. We recommend reviewing an estate plan at regular intervals or when circumstances change materially. Proactive maintenance reduces the risk of unintended outcomes, helps preserve intended tax benefits, and keeps trustee instructions clear. Working with legal counsel during reviews ensures any necessary amendments are prepared and executed properly.
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