An Irrevocable Life Insurance Trust (ILIT) can play an important role in the estate plans of Buena Vista and San Jose area residents who want to manage life insurance proceeds, reduce estate tax exposure, and provide for beneficiaries with clear instructions. At the Law Offices of Robert P. Bergman we approach ILIT planning with care, explaining how a properly drafted trust holds policy ownership outside the taxable estate, how trustee duties operate, and how distributions are coordinated with other instruments like pour-over wills and trust certifications. This introduction outlines the purpose and benefits of an ILIT and how it integrates with a broader estate plan in California.
Designing an ILIT requires attention to trust language, funding mechanics, and coordination with existing retirement and insurance policies. A well-drafted ILIT addresses premium payments, Crummey withdrawal notices where appropriate, trustee authority, and distribution standards that reflect your family’s needs, including care for minor children, beneficiaries with disabilities, or charitable intent. We describe how ILITs interact with other common estate planning documents such as revocable living trusts, pour-over wills, powers of attorney, and health care directives to ensure your wishes are honored and your family receives clear guidance after your passing.
An ILIT can protect life insurance proceeds from inclusion in an estate, potentially reducing estate tax exposure and preserving more value for heirs. It also gives the grantor a structured way to direct how insurance proceeds are managed and distributed, whether to provide for ongoing expenses, education, or special needs care. For families with significant life insurance holdings, an ILIT provides control over payout timing, creditor protection in many situations, and mechanisms for responsible trust administration. When coordinated with trusts like revocable living trusts or special needs trusts, an ILIT can play a central role in achieving long-term financial and family goals in California.
The Law Offices of Robert P. Bergman serve Buena Vista, San Jose, and broader Santa Clara County with a focus on practical estate planning solutions tailored to local families and businesses. Our approach emphasizes detailed document drafting, personal client consultations, and coordinated plans that include revocable living trusts, wills, powers of attorney, and health care directives. We prioritize clear communication so clients understand how an ILIT fits into their overall plan, how trustees will administer the trust, and how to fund the trust properly. Clients receive straightforward guidance on legal options to protect family wealth and ensure orderly distribution of assets.
An ILIT is a trust that owns one or more life insurance policies and is drafted to be irrevocable so that, when properly funded and administered, proceeds pass to beneficiaries outside the insured’s estate. This structure helps separate the proceeds from taxable estate calculations and can provide liquidity to pay estate expenses or support heirs. Creating an ILIT involves naming trustees and beneficiaries, transferring policy ownership, and setting clear distribution terms. Clients should consider gifting mechanics to fund premiums and how trustee powers will be used to manage investments, distributions, and communications with beneficiaries.
Funding an ILIT often requires annual gifts to the trust to cover premium payments; in some cases Crummey withdrawal notices are used to qualify those gifts for the annual gift tax exclusion. Other considerations include whether to transfer an existing policy into the trust or have the trust purchase a new policy, and how a transfer may be subject to a three-year lookback under federal estate rules if the grantor dies shortly after the transfer. Proper coordination with retirement plan trusts, pour-over wills, and beneficiary designations is essential to avoid unintended tax consequences and ensure your plan reflects your wishes.
An Irrevocable Life Insurance Trust is a legal instrument created to own life insurance policies for the benefit of named beneficiaries, with terms that restrict the grantor’s control over the policy after the trust is established. The trust typically appoints a trustee to manage premium payments, maintain records, and distribute proceeds according to the grantor’s directions. Because the trust holds ownership and incidents of ownership are removed from the grantor, proceeds paid to the trust may be excluded from the grantor’s taxable estate when certain timing and transfer rules are met. Clear drafting is required to ensure the trust achieves its intended estate planning objectives.
Key elements of an ILIT include the trust instrument itself, named trustees and beneficiaries, policy ownership by the trust, funding provisions for premium payments, and distribution provisions for the proceeds. Processes include drafting the trust language, transferring an existing policy or purchasing a new policy through the trust, coordinating annual gifts for premiums, and maintaining proper notices and records for tax and trustee duties. Trustees must follow the terms of the trust and applicable laws when making distributions, investing assets, and communicating with beneficiaries to ensure the grantor’s objectives are fulfilled and regulatory requirements are met.
Understanding common terms helps you navigate ILIT planning. This glossary explains concepts you will encounter, such as ownership transfer, beneficiary designation, premium funding methods, and the implications of transfer-within-three-years rules. Familiarity with these terms enables better decisions about whether to fund an ILIT, how to coordinate it with other trusts, and how to work with trustees and financial professionals to maintain compliance and achieve your goals. The following entries offer concise definitions and practical context for each term.
Ownership transfer refers to the process by which an existing life insurance policy is moved from the insured or their revocable trust into the ILIT. This transfer changes legal ownership and control of the policy to the trust and must be performed carefully because a transfer within three years of the insured’s death can result in inclusion of the policy proceeds in the taxable estate. Proper documentation, insurer forms, and counseling on tax implications are necessary to ensure the transfer meets your goals and avoids unintended consequences.
A Crummey withdrawal right is a temporary right given to trust beneficiaries allowing them to withdraw a portion of a gift to the trust for a limited period, which can qualify contributions for the annual gift tax exclusion. Trustees typically send notice to beneficiaries giving them a window to exercise the withdrawal right, even if withdrawals are unlikely. When used correctly, Crummey rights make it possible for grantors to fund premium payments to the ILIT using tax-efficient gifting strategies that reduce potential gift or estate tax burdens.
Policy funding refers to the method by which the ILIT receives the money needed to pay life insurance premiums. Common approaches include annual gifts from the grantor to the trust, loans to the trust in limited circumstances, or using available cash or other trust assets. The trust document should describe how premiums are to be paid and whether beneficiaries receive notice of gifts. Coordination with tax advisors ensures gifts are structured to take advantage of exclusions and to minimize unintended tax consequences.
Estate inclusion rules dictate when life insurance proceeds are considered part of the insured’s taxable estate. A key rule is that if the insured retains incidents of ownership or transfers a policy to an ILIT within three years of death, proceeds may be included in the estate. Properly removing incidents of ownership and waiting the required period can reduce estate inclusion risk. Drafting choices, trustee powers, and transfer timing all affect how estate inclusion rules apply and should be carefully assessed during planning.
When evaluating estate planning options involving life insurance, individuals should compare holding policies personally, titling them in a revocable living trust, or placing them in an ILIT. Personal ownership offers direct control but can increase estate inclusion risk. A revocable living trust simplifies probate but may not remove policies from the taxable estate. An ILIT, by design, separates ownership from the estate and provides more control over proceeds and distribution timing. Each option has trade-offs in terms of tax treatment, control, flexibility, and administrative requirements that should be weighed in light of family circumstances and financial goals.
For households with modest total assets and smaller life insurance policies, simpler estate planning arrangements may be appropriate. If the potential estate tax exposure is low and beneficiaries are straightforward, keeping policies in personal ownership or naming direct beneficiaries may meet objectives without the complexity of an ILIT. In these situations, maintaining clear beneficiary designations, ensuring coordination with wills, and preparing basic powers of attorney and health care directives can provide necessary protection and direction without the added structure of an irrevocable trust.
When the primary concern is providing immediate liquidity to cover final expenses or temporary support for a spouse, a full ILIT may not be necessary. Naming a trusted beneficiary or coordinating with a revocable trust can allow quick access to proceeds while minimizing administrative steps. If long-term management of proceeds or protection from creditor claims is not a priority, a limited approach reduces legal complexity and ongoing trustee responsibilities while still addressing short-term family needs after the insured’s death.
When families have significant assets, multiple properties, business interests, or nontraditional family structures, a comprehensive planning approach helps align life insurance strategies with broader estate goals. A full plan coordinates ILITs with revocable living trusts, retirement plan trusts, special needs trusts, and guardianship nominations so distributions follow an intentional roadmap. Comprehensive planning also anticipates tax implications, creditor exposure, and long-term care considerations, reducing the risk of disputes and ensuring that resources are preserved and distributed according to the client’s priorities.
An ILIT provides mechanisms to control when and how beneficiaries receive proceeds, which can be critical for families with young beneficiaries, heirs with special needs, or those who may face creditor claims. A comprehensive plan includes clear trust instructions about staggered distributions, education funds, or outright payments, along with trustee powers to invest and protect proceeds. This coordinated legal structure helps maintain continuity and protects family wealth from being prematurely depleted or mismanaged after the grantor’s death.
A comprehensive estate plan ties life insurance instruments like ILITs to other estate documents so that tax planning, probate avoidance, and family objectives work together. This approach streamlines administration, reduces the chance of inconsistent beneficiary designations, and provides clarity for trustees and loved ones. It also allows for deliberate planning for contingencies such as incapacity, guardianship needs for minors, and long-term care considerations. By addressing multiple aspects of wealth transition, comprehensive plans create predictable outcomes and minimize surprises during difficult times.
Comprehensive planning enhances protection for vulnerable beneficiaries by integrating special needs trusts or retirement plan trusts when necessary and by ensuring that life insurance proceeds are used as intended. It can improve tax outcomes by removing assets from the taxable estate where appropriate and provide liquidity for estate settlement costs. Trustees are guided by clear instructions, and the combined package of documents—wills, trust certifications, powers of attorney, and health care directives—reduces administrative friction and supports a smoother transition for heirs and fiduciaries.
A comprehensive plan that includes an ILIT often improves estate liquidity by providing funds to pay taxes, debts, and administrative expenses without forcing the sale of assets. Properly structured ILIT ownership can reduce estate inclusion of policy proceeds under federal rules if timing and ownership changes are managed carefully. Combining ILITs with other tools such as pour-over wills, revocable living trusts, and retirement plan trusts allows for coordinated distribution strategies that preserve value and provide for both immediate needs and long-term objectives of beneficiaries across generations.
Comprehensive estate planning allows the grantor to set precise distribution parameters for life insurance proceeds, such as staggered distributions, education funds, or support trusts for beneficiaries with special needs. These provisions protect beneficiaries from creditors and ensure that assets are used according to the grantor’s intentions. Trustees manage distributions under the trust terms, offering continuity and accountability. This level of control is especially valuable for parents, blended families, and those who want to preserve family resources for future generations while addressing unique personal circumstances.
Begin ILIT planning well before policy transfers or premium funding are expected so you can avoid timing pitfalls and three-year lookback rules. Early planning allows time to coordinate beneficiary designations, retirement plan trusts, and pour-over wills to ensure consistency across your estate plan. Establish trustee roles and communication protocols in advance to reduce administrative confusion. Early action also creates flexibility for choosing whether to transfer existing policies or have the ILIT purchase a new policy, and it gives trustees time to understand their duties and record-keeping responsibilities.
Select a trustee who will follow the trust’s instructions, communicate effectively with beneficiaries, and manage recordkeeping and tax filings. Consider naming successor trustees to maintain continuity if the primary trustee becomes unable to serve. Trustees do not have to be family members; a trusted individual or professional fiduciary can carry out administrative tasks and coordinate with financial institutions. Provide trustees with clear guidance in the trust document about investment authority, distribution standards, and processes for interacting with beneficiaries and advisors.
Families and individuals often consider an ILIT to protect life insurance proceeds from estate inclusion, provide liquidity for estate settlement, or achieve controlled distributions for heirs. An ILIT can be part of a broader plan to preserve family wealth, support minor children or dependents with special needs, and reduce the administrative burdens on survivors. For grantors with multiple trusts, business interests, or retirement assets, an ILIT helps coordinate how life insurance proceeds interact with other estate components to meet long-term family and financial goals in a predictable way.
Other common reasons to establish an ILIT include minimizing potential creditor access to proceeds, ensuring funds are available for estate taxes and debts, and creating a structured legacy plan that includes charitable giving or multi-generational distributions. Individuals who wish to separate insurance proceeds from personal estate assets may find an ILIT provides a clear legal mechanism for that separation. Thoughtful ILIT design takes into account family dynamics, timing concerns, and the interplay with retirement account designations to achieve the owner’s objectives.
People commonly consider an ILIT when they have substantial life insurance policies, anticipate estate tax exposure, own business interests, or need to provide long-term financial support with controlled distributions. Additionally, ILITs are considered when beneficiaries may face creditor claims, divorce, or incapacity, and when the grantor wants to ensure funds are used for specific purposes such as education or health care. The ILIT becomes a useful tool whenever ownership separation and directed distribution of policy proceeds are important planning goals.
When insurance proceeds are large relative to total estate size, an ILIT can be an effective mechanism to remove those proceeds from estate inclusion and protect value for beneficiaries. Large policies can significantly affect estate liquidity and tax calculations, so placing policies in a trust ownership structure and arranging for careful premium funding may be an appropriate strategy to preserve assets and provide for heirs without exposing proceeds to estate taxes or probate-related delays.
If beneficiaries are minors or individuals with special needs or limited financial experience, an ILIT can provide structured distributions and oversight through trustee administration. The trust document can require staged payments, educational disbursements, or maintenance distributions, and can work in tandem with a special needs trust to preserve public benefits while offering supplemental support. This planning helps ensure proceeds are used responsibly and provides a framework for long-term care of vulnerable beneficiaries.
In blended families or situations with competing financial objectives, an ILIT enables precise directions about who receives proceeds and under what conditions. The trust can protect steps such as providing a surviving spouse with income while preserving principal for children from a prior relationship, or earmarking funds for specific uses such as education or charitable gifts. An ILIT’s structure reduces ambiguity and helps prevent future disputes over insurance proceeds by documenting the grantor’s intentions clearly.
The Law Offices of Robert P. Bergman provide ILIT planning and broader estate services to individuals and families in Buena Vista, San Jose, and throughout Santa Clara County. We help clients assess whether an ILIT fits their needs, draft trust documents that align with California law, and coordinate funding and trustee duties with other estate instruments. Our aim is to offer clear, practical guidance so clients understand the steps necessary to implement and maintain an ILIT that supports family goals and reduces administrative and tax uncertainty after the grantor’s death.
Clients choose the Law Offices of Robert P. Bergman for thoughtful, client-centered estate planning tailored to local needs in Buena Vista and San Jose. We emphasize clear communication, careful drafting, and coordination of ILITs with revocable living trusts, wills, powers of attorney, and other planning tools. Our approach focuses on practical outcomes: protecting family wealth, ensuring liquidity for obligations, and shaping distribution plans that reflect the client’s values and goals while complying with California law.
We guide clients through decisions such as whether to transfer an existing policy to an ILIT or to have the trust purchase a new policy, how to structure gifts for premium funding, and how to appoint and support trustees. Emphasis is placed on creating durable documents that anticipate changes and provide successors with clear authority and instructions. By coordinating with financial and tax advisors, our goal is to deliver an integrated plan that minimizes surprises and supports smooth administration during difficult times.
Our firm assists with the full lifecycle of ILIT planning including drafting trust instruments, preparing transfer or new policy arrangements, documenting gift strategies, and advising trustees on administration and reporting. We build plans that incorporate common ancillary documents such as pour-over wills, trust certifications, health care directives, and powers of attorney, ensuring a cohesive structure for asset transfer and fiduciary responsibilities. Clients benefit from straightforward, practical counsel tailored to their family and financial situation.
Our ILIT planning process begins with a comprehensive intake to understand family dynamics, existing policies, and financial goals. We review current documents such as revocable living trusts, wills, beneficiary designations, and retirement account arrangements to avoid conflicts. Next we prepare a draft ILIT tailored to your objectives and coordinate with trustees, insurers, and tax advisors to implement transfers or purchases. We finalize documents, guide you through funding and notice procedures, and provide trustee instructions and post-implementation support to maintain compliance and clarity for beneficiaries.
In the first phase we collect details about existing policies, estate plans, and family circumstances to determine the appropriate ILIT structure. This includes reviewing beneficiary designations, current ownership of life insurance, and any trust provisions that could affect transfers. We discuss funding options, trustee selection, and how the ILIT will coordinate with other planning tools. This strategic review ensures that the chosen approach aligns with tax considerations, family goals, and practical administration concerns under California law.
During document review we examine wills, revocable living trusts, existing trust certifications, powers of attorney, and health care directives to ensure alignment with ILIT objectives. We identify potential conflicts, taxable estate considerations, and any retirement accounts that require special beneficiary planning. This fact-finding step provides the factual basis for drafting trust provisions that avoid unintended consequences and helps us recommend whether to transfer an existing policy or fund a new policy through the trust.
After reviewing documents, we hold a strategy meeting to discuss funding approaches, gift tax considerations, trustee responsibilities, and timing to avoid transfer-within-three-years issues. We outline steps for transferring ownership or arranging for the trust to acquire a policy, and we advise on gifting methods such as annual contributions and Crummey notice procedures. The goal is a practical funding plan that aligns with financial capacity and long-term estate objectives while maintaining compliance with tax rules.
The drafting stage produces an ILIT document tailored to your instructions, specifying trustee powers, distribution standards, premium funding mechanisms, and beneficiary rights. We prepare transfer forms or assist the insurer with a new policy application in the name of the trust, and we provide ready-to-use notice templates for Crummey gifts if that funding method is used. Implementation also includes coordinating with trustees, financial institutions, and tax advisers to confirm that the trust is properly funded and that the transfer timing meets planning goals.
Drafting focuses on clear, enforceable language that outlines trustee duties, investment discretion, distribution criteria, and procedures for successor trustees. The document will specify how premiums are to be paid and whether beneficiaries have withdrawal rights for gifted amounts. Clear drafting reduces ambiguity and supports consistent administration, which benefits trustees and beneficiaries by setting expectations and simplifying decision-making during trust administration.
We assist with coordination between the trust and insurance carriers to effect ownership changes or to have the trust named as policy owner for a new policy. This includes ensuring correct beneficiary designations, completing company transfer paperwork, and drafting trustee instruction memos. We also meet with trustees to explain their roles, recordkeeping responsibilities, and the trust’s administrative requirements so that the trust functions smoothly after implementation.
After implementation we support ongoing maintenance such as preparing trustee instructions, helping with annual funding notices, assisting with trust account setup, and advising trustees on routine administrative matters. Periodic reviews ensure the ILIT continues to align with changing family circumstances, tax law developments, and shifts in financial assets. We help trustees with required tax filings and provide guidance on distributions and beneficiary communications to ensure the trust operates as intended over time.
Regular reviews are important to ensure the ILIT continues to meet the grantor’s goals as assets and family situations evolve. We can review trustee reports, assist with amendments to related documents like pour-over wills or powers of attorney, and advise on changes to premium funding strategies. Periodic check-ins reduce the risk of administrative lapses and help trustees and beneficiaries stay informed about the trust’s status and funding needs.
Trust administration assistance includes preparing trustee checklists, advising on distribution requests, and helping with any filings required by insurers or tax authorities. We can also help trustees understand fiduciary duties and recordkeeping obligations, and provide templates for beneficiary notices and accounting. By supporting trustees in these practical tasks, the trust is more likely to function smoothly and achieve the long-term objectives established by the grantor.
An Irrevocable Life Insurance Trust is a trust that owns life insurance policies and holds the proceeds for designated beneficiaries. Once a trust is created and the policy is owned by the trust, the grantor generally gives up incidents of ownership. The trustee is responsible for managing policy premiums and distributing proceeds according to the trust terms. When properly structured and timed, the trust holds the proceeds outside of the grantor’s taxable estate and provides clear directions for distribution to beneficiaries. An ILIT functions by holding the policy and receiving premium funding from gifts or other sources. Trustees manage notices, records, and payments, and administer distributions upon the insured’s death. Coordination with other estate planning documents such as wills, revocable trusts, and beneficiary designations is essential to avoid conflicts. Timing and transfer rules, including the potential three-year lookback, must be considered to achieve the intended tax and estate planning outcomes.
Yes, an existing life insurance policy can often be transferred into an ILIT, but the transfer requires insurer forms to change ownership to the trust and careful attention to timing. If the insured retains incidents of ownership after the transfer or dies within three years of the transfer, the proceeds may still be included in the taxable estate. For these reasons, many clients consider purchasing a new policy directly in the name of the ILIT or transfer existing policies well before the three-year window. When transferring a policy, it is important to coordinate with the insurer and confirm beneficiary designations are correct. The trust should include clear language about premium funding and trustee duties to ensure ongoing payments. Consulting with tax and estate counsel during the transfer helps manage gift tax implications and confirms the move aligns with the broader estate plan.
Premiums for ILIT-owned policies are typically paid from gifts made by the grantor to the trust. The trust then uses those gifts to pay the insurer. Annual gifting strategies can leverage the federal gift tax annual exclusion by providing beneficiaries with temporary withdrawal rights, commonly through Crummey notices. These notices give beneficiaries the right to withdraw a limited amount for a short period, which can qualify the gifts for the annual exclusion if properly documented. Maintaining accurate records of premium gifts and notices is important for tax and administrative purposes. Trustees should have clear instructions for receiving and applying gifts to premium payments and for sending required notices to beneficiaries. Working with financial and tax advisors helps structure gifts in a way that supports premium funding while managing gift and estate tax considerations.
Placing a life insurance policy in an ILIT can reduce estate inclusion when the policy is removed from the grantor’s incidents of ownership and the transfer is not captured by transfer-within-three-years rules. If these requirements are met, the proceeds paid to the trust are generally not counted in the taxable estate, potentially reducing estate taxes for larger estates. Proper drafting and implementation are necessary to ensure the intended tax treatment is achieved. It is important to remember that tax outcomes depend on timing, ownership transfers, and the specific trust language. Coordinating ILIT actions with other estate planning tools and consulting with tax professionals ensures that your overall plan minimizes exposure to estate taxes while meeting distribution goals for your beneficiaries.
A Crummey notice is a written notice sent to trust beneficiaries informing them of a temporary right to withdraw a gift made to the trust, typically used to qualify contributions for the annual gift tax exclusion. The notice provides a short window during which beneficiaries could exercise the withdrawal right, even if they are unlikely to do so. Using Crummey withdrawal rights correctly can allow the grantor to make annual tax-favored contributions to the ILIT to fund premiums without incurring gift tax. Trustees should follow consistent procedures for sending notices and documenting whether beneficiaries exercised their rights. Clear recordkeeping and adherence to the trust’s terms help support the tax treatment of gifts and reduce the risk of disputes. Crummey notices should be drafted carefully to meet legal requirements while balancing practical administration.
A trustee should be someone who will responsibly administer the trust according to its terms, maintain accurate records, and communicate with beneficiaries. Many grantors select a trusted family member, a close friend, or a professional fiduciary depending on the complexity of the trust and the administrative load. The trustee’s role includes paying premiums, managing distributions, and performing any fiduciary duties specified in the trust document. It is also wise to name successor trustees in the trust document to ensure continuity in administration. Trustees do not need to be local, but familiarity with California trust and tax matters can be helpful. Providing trustees with written instructions and templates for notices and recordkeeping simplifies their duties and helps ensure the trust functions as intended for beneficiaries.
An ILIT is one component of a larger estate plan and should be coordinated with a revocable living trust or pour-over will to avoid conflicts and ensure assets are handled consistently. A pour-over will can direct assets into a revocable trust upon death, while the ILIT specifically owns life insurance policies and governs their proceeds. Ensuring beneficiary designations and trust provisions work together is essential to avoid overlapping instructions and to maintain the grantor’s intended distribution scheme. Coordination involves reviewing all documents for consistency, updating beneficiary forms where necessary, and confirming that trustees understand their responsibilities relative to other fiduciaries. Well-coordinated documents reduce administration confusion and help trustees and personal representatives execute the plan smoothly after the grantor’s death.
If the grantor dies within three years of transferring a policy to an ILIT, federal estate rules may require inclusion of the policy proceeds in the grantor’s taxable estate. This three-year lookback applies to transfers where the grantor previously had incidents of ownership. To avoid this outcome, transfers should ideally be completed well in advance of any anticipated risk of death and ownership incidents should be fully relinquished at the time of transfer. When transfers occur close to the time of death, it is important to review the circumstances with legal and tax counsel to understand potential estate inclusion and to evaluate other planning options. Proper documentation of the transfer and a clear review of ownership incidents help determine how the rules apply in each case.
An ILIT can provide a degree of protection from creditors and divorce claims for the proceeds held in the trust, depending on applicable law and the specific terms of the trust. By removing ownership and incidents of ownership from the grantor, proceeds distributed by the trustee may be insulated from certain creditor claims against the grantor. However, protections vary based on timing, trust terms, and local laws, and trustee discretion and distribution mechanisms will influence the level of protection for beneficiaries. Because asset protection and family law considerations are fact-specific, it is important to evaluate an ILIT as part of a broader asset protection strategy. Working with legal counsel familiar with California trust and family law helps ensure the trust’s structure and timing align with the client’s objectives and provide appropriate safeguards for beneficiaries.
Review ILITs and related estate documents periodically, particularly after major life events such as marriage, divorce, births, deaths, changes in asset values, or significant changes in financial circumstances. Regular reviews ensure that beneficiaries, trustees, and funding instructions remain appropriate and that the trust continues to reflect your wishes. Changes in tax law or family dynamics may also necessitate updates to trust terms or funding strategies. A review every few years is often advisable, and immediate review is recommended after significant events. During reviews, consider whether to update trustee appointments, adjust funding plans for premiums, or modify related documents like pour-over wills and powers of attorney to maintain a cohesive and effective estate plan.
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