An irrevocable life insurance trust (ILIT) is a planning tool often used to hold life insurance policies outside of a taxable estate and to direct how policy proceeds will be distributed after a death. At the Law Offices of Robert P. Bergman, we assist residents of Freedom and neighboring communities in Santa Cruz County with ILIT planning as part of a broader estate plan. Whether you are protecting assets, preserving liquidity for estate obligations, or arranging orderly distributions to beneficiaries, our firm can explain how an ILIT functions and how it fits with wills, trusts, powers of attorney, and other planning documents. Call 408-528-2827 to discuss your situation and options.
People consider an ILIT when life insurance proceeds could affect estate tax exposure, creditor claims, or family dynamics. This service pairs well with a revocable living trust, pour-over will, financial power of attorney, advance health care directive, and other documents such as a certification of trust or general assignment of assets to trust. We also assist with related matters including retirement plan trusts, special needs trusts, pet trusts, Heggstad petitions, trust modification petitions, HIPAA authorizations, and guardianship nominations when appropriate. Our goal is to create a plan that aligns with your priorities, protects beneficiaries, and clarifies administration after a death.
An ILIT can remove life insurance proceeds from the insured’s taxable estate and reduce the risk that those proceeds will be used to pay estate taxes or creditor claims. It also creates a framework for disbursing funds in a controlled manner, protecting beneficiaries from sudden windfalls and providing liquidity to settle obligations. For families with complex financial or personal circumstances, an ILIT supports orderly transitions and preserves intentions for how insurance proceeds should be applied. Well-drafted ILIT provisions can also coordinate with other trusts and planning documents to achieve ongoing asset management and financial support for heirs.
The Law Offices of Robert P. Bergman provides estate planning services to individuals and families across Freedom and Santa Cruz County. Our practice focuses on clear communication, careful drafting, and practical planning solutions tailored to each client’s circumstances. We work to integrate life insurance planning with wills, trusts, and powers of attorney so that policy proceeds serve intended purposes without unintended tax or administrative burdens. Clients receive personal attention during each step of the planning process and guidance about funding, beneficiary designations, trustee responsibilities, and post-implementation administration to ensure the plan functions as intended.
An ILIT is a trust that owns one or more life insurance policies and governs the use and distribution of proceeds when the insured dies. Once created and properly funded, the trust holds the policy so that proceeds pass to the trust rather than to the insured’s estate. This structure can help keep death benefits out of the estate for tax purposes and can provide protections against claims from creditors or bankruptcy. Setting up an ILIT involves selecting trustees, naming beneficiaries, and establishing distribution rules that reflect the insured’s goals for the insurance proceeds.
Creating and funding an ILIT requires attention to technical issues including ownership changes, gift tax considerations, and timing rules that can affect whether proceeds are includable in the estate. Gifting premium payments to the trust may rely on annual gift tax exclusions and may involve providing beneficiaries with limited withdrawal rights to qualify gifts as present interest gifts. The trustee must be willing to accept responsibilities such as paying premiums, maintaining records, and interacting with insurers. Careful coordination with existing estate planning documents and beneficiary designations is essential to make the trust effective and consistent with broader planning objectives.
An irrevocable life insurance trust is a legally enforceable arrangement that becomes the owner and often the beneficiary of a life insurance policy. Because the trust owns the policy, the death benefit is distributed according to the trust terms rather than through probate or by direct beneficiary payout to the insured’s estate. The trust document explains how proceeds will be used, whether to provide income, pay estate obligations, fund trusts for minors or vulnerable beneficiaries, or provide liquidity for business succession. The irrevocable nature means changes are limited after creation, so initial drafting must match the insured’s long-term intentions.
Establishing an ILIT involves drafting the trust agreement, naming trustees and beneficiaries, and ensuring the trust is properly funded and documented. Additional steps include transferring an existing policy into the trust or purchasing a new policy owned by the trust, documenting gifts used to pay premiums, and providing timely notices if beneficiaries have withdrawal rights. The trustee is responsible for maintaining records, making premium payments, and filing any necessary forms. Coordination with insurance carriers, financial institutions, and the rest of an estate plan is essential to avoid unintended tax consequences or conflicts with beneficiary designations.
Below are common terms encountered when planning an ILIT and related estate documents. Understanding these terms can help you follow funding rules, evaluate trustee duties, and see how an ILIT interacts with other parts of an estate plan such as wills, living trusts, and powers of attorney. If you are unsure about any of these concepts, we can explain them in plain language and show how they apply to the decisions you face when arranging life insurance as part of a durable estate plan.
An ILIT is a trust that becomes the legal owner and often the beneficiary of a life insurance policy. The trust’s terms determine how benefits are held and distributed to beneficiaries at the insured’s death. Because ownership is transferred out of the insured’s estate, the death proceeds are typically not subject to estate tax inclusion, provided timing and transfer rules are properly followed. The trust document sets out powers of the trustee, distribution standards, and any special provisions for minors, individuals with disabilities, or beneficiaries who may need protection from creditors or wasteful spending.
A Crummey withdrawal right is a short-term opportunity given to beneficiaries to withdraw a gift made to a trust so that the gift qualifies as a present interest for annual gift tax exclusion purposes. Trustees typically send written notices that inform beneficiaries of their limited-time right to withdraw a portion of premium payments. If beneficiaries do not exercise the withdrawal right, the funds remain in the trust and are used to pay premiums. Proper notice and documentation are important to support the tax treatment of gifts and to ensure that funding the ILIT is accomplished without unexpected tax liability.
Gifting funds to an ILIT to cover policy premiums can involve the federal gift tax rules and the use of the annual gift tax exclusion. When gifts to a trust are structured as present interest gifts, they may qualify for the annual exclusion and thereby avoid gift tax reporting or consumption of lifetime exemptions. Careful planning addresses how much is gifted each year, how notices are delivered to beneficiaries, and whether the transfer must be reported. These matters should be coordinated with overall estate tax planning to achieve desired objectives while complying with tax rules.
When a policy is owned by an ILIT rather than the insured, the terms of ownership change, including who controls policy changes, who can borrow against cash value if applicable, and how proceeds are distributed. The irrevocable nature of the trust limits the insured’s ability to reclaim the policy or change beneficiaries after transfer without consent or complex adjustments. Timing is important because if a policy is transferred shortly before death, it may still be considered part of the estate under specific rules. Trustees must be mindful of administrative responsibilities once the trust owns the policy.
Choosing between an ILIT, leaving policies in the insured’s name with direct beneficiaries, or integrating policies into a revocable living trust depends on objectives such as tax planning, creditor protection, simplicity, and flexibility. Direct beneficiary designations are simple but may not offer protection from creditors or estate inclusion. A revocable trust provides flexible management but may not remove proceeds from estate tax exposure unless ownership is shifted to an irrevocable vehicle. An ILIT offers targeted protection for insurance proceeds but is less flexible once established, so evaluating personal priorities and timing is essential for an appropriate choice.
For individuals whose life insurance proceeds and overall estate value are modest relative to estate tax thresholds, a limited approach that relies on beneficiary designations and basic wills may be appropriate and cost effective. In such situations the administrative complexity and restrictions of an ILIT might outweigh the potential advantages. Simpler arrangements can still provide clear instructions for distribution and avoid excessive legal expense. It remains important to confirm beneficiary designations are up to date and consistent with any other planning documents to avoid unintended outcomes at death.
A limited approach can also work when beneficiaries are financially mature, there is low risk of creditor claims, and estate liquidity is sufficient to meet obligations without relying on life insurance proceeds. If the primary aim is to provide funds quickly to named beneficiaries and there is confidence that proceeds will not face creditor challenges, keeping policies in the insured’s name with direct beneficiary designations may be enough. Regular review of beneficiary designations and coordination with a will or revocable trust remain important to avoid conflicts and ensure intentions are honored.
A comprehensive approach that includes an ILIT can be necessary when life insurance proceeds are large relative to the estate, when creditor exposure is a concern, or when there are complex distribution goals. Comprehensive planning aligns beneficiary designations, trust provisions, wills, and powers of attorney so that life insurance proceeds support intended purposes such as paying taxes, providing for minor children, funding trusts for vulnerable beneficiaries, or preserving family business interests. Thoughtful planning reduces the risk of unintended tax consequences and provides a clear roadmap for administration and distributions at the time of death.
When the insured wants to maintain indirect control over how proceeds are used after death, an ILIT can provide mechanisms for staged distributions, discretionary distributions for health or education, or directed uses such as business transition funding. These provisions help ensure that funds are used in ways consistent with the insured’s goals and protect beneficiaries from misuse or unintended consequences. Comprehensive planning involves drafting clear trust terms and coordinating trustee powers with the family’s long-term financial and personal objectives so that distributions align with the insured’s intent.
A comprehensive approach offers the benefit of integrated planning where life insurance, retirement assets, and trust arrangements are aligned to meet tax, creditor, and family goals. Coordination reduces gaps and contradictions between beneficiary designations and trust provisions, which can otherwise create confusion or unintended inclusion of assets in the estate. By addressing administration, recordkeeping, and trustee responsibilities up front, a comprehensive plan also makes post-death administration more efficient and predictable for beneficiaries and fiduciaries.
In addition to tax and creditor considerations, a comprehensive plan helps ensure liquidity to pay final expenses, estate settlement costs, or business transition needs without forcing the sale of illiquid assets. It allows careful design of distributions to provide for minors, family members with disabilities, or beneficiaries who would benefit from managed distributions. When documents are coordinated and trustees are prepared, families often experience smoother transitions and greater certainty about how policy proceeds will be used to carry out the insured’s wishes.
Coordinated management ensures that insurance policies and other assets work together to meet the estate plan’s objectives, reducing the chance that conflicting designations or ownership arrangements will frustrate intentions. This coordination extends to trustee selection, funding plans, and documentation so that premium payments, beneficiary notices, and recordkeeping are handled consistently. The result is a clear chain of responsibility and fewer surprises for surviving family members and fiduciaries during administration and distribution of proceeds.
A well-designed comprehensive plan reduces the administrative and emotional burdens on heirs and fiduciaries by providing explicit instructions and by ensuring necessary liquidity for estate obligations. Trustees and executors face fewer uncertainties when documents are clear and when funding plans are in place for insurance premiums and other obligations. This clarity helps minimize disputes and administrative delay, allowing beneficiaries to receive intended benefits more quickly and with less stress during an already difficult time.
Begin ILIT planning well before retirement or anticipated changes in health to allow sufficient time for transfers and to avoid timing pitfalls that can cause estate inclusion. Early planning allows you to coordinate beneficiary designations, set up appropriate trustee arrangements, and plan annual gifts for premium payments without rushing. Periodic reviews ensure the ILIT remains consistent with life changes such as marriage, divorce, births, or changes in financial circumstances. Regular reviews also confirm that trustee contact information, insurance carrier policies, and premium budgeting remain current and effective.
Maintaining accurate records of premium gifts, Crummey notices, and trustee actions is essential to support the desired tax treatment and to document compliance with trust procedures. Trustees should retain copies of payment records, beneficiary notices, trust minutes, and communications with insurance carriers. These records support administration, help resolve disputes, and provide clarity for future trustees or administrators. Good recordkeeping also simplifies periodic reviews and can be critical if questions arise regarding the timing or characterization of gifts to the trust.
Consider an ILIT if you want to ensure that life insurance proceeds are managed and distributed according to a deliberate plan, rather than passing directly to beneficiaries or into the estate. This can be particularly important for families seeking to protect proceeds from creditor claims, to provide structured distributions to minors or vulnerable beneficiaries, or to ensure funds are available for estate taxes and settlement costs. When life insurance is a central tool for preserving family wealth or providing liquidity, an ILIT can provide clarity and legal structure for post-death distributions.
An ILIT can also be appropriate when the insured’s estate is approaching levels where inclusion of insurance proceeds could increase estate tax exposure, or when there are concerns about how outright distributions to heirs might be managed. The trust can set conditions for distributions, name trusted trustees to manage proceeds, and integrate with long-term planning vehicles such as special needs trusts, retirement plan trusts, or pour-over wills. Each situation is unique, and thorough evaluation helps determine whether the benefits of an ILIT outweigh its irrevocable nature.
Common scenarios include when policy proceeds are large relative to the estate, when beneficiaries require protection from creditor claims or bankruptcy, when there are blended families with complex distribution goals, when minors or individuals with special needs require managed distributions, and when business succession planning requires liquidity at death. An ILIT may also be useful where tax planning is a priority or when the insured wishes to provide specific instructions for use of proceeds, such as funding education, paying mortgages, or maintaining a family business after the insured’s death.
When life insurance proceeds are substantial in relation to the estate, using an ILIT can help prevent those proceeds from increasing estate tax exposure and from being subject to probate or direct creditor claims. An ILIT can provide a clear vehicle to receive proceeds and manage distributions without adding to the estate’s reported value, provided transfers are made with attention to timing and tax rules. For families concerned about preserving generational wealth, an ILIT can be an important part of a coordinated plan that also addresses taxation, succession, and long-term asset protection.
If beneficiaries face creditor risks or there is a desire to prevent rapid depletion of proceeds through poor financial decisions, an ILIT can create controlled distribution mechanisms and fiduciary oversight to protect funds. Trustees can be authorized to make distributions for health, education, maintenance, and support, or to provide periodic payments rather than lump sums. This structure helps ensure that proceeds are used in alignment with the insured’s intent and provides an added layer of protection against claims, judgments, or financial instability that might otherwise reduce the benefit available to intended recipients.
Blended families, beneficiaries with disabilities, and relationships involving dependent children are situations where an ILIT’s tailored provisions can be especially valuable. An ILIT can coordinate with special needs trusts to preserve public benefits, provide for stepchildren while protecting other heirs, or ensure that funds are managed for the long-term support and education of beneficiaries. Careful drafting addresses potentially competing interests and provides guidance for trustees to follow in administering proceeds with attention to stability, fairness, and the insured’s long-term goals.
We are available to help residents of Freedom and Santa Cruz County evaluate whether an ILIT is appropriate for their estate plan and to coordinate that trust with documents such as a revocable living trust, last will and testament, financial power of attorney, advance health care directive, HIPAA authorization, certification of trust, general assignment of assets to trust, pour-over will, and other planning tools. Our services also include preparation of retirement plan trusts, special needs trusts, pet trusts, Heggstad petitions, trust modification petitions, and guardianship nominations. Contact the Law Offices of Robert P. Bergman at 408-528-2827 to arrange a consultation.
Clients rely on our firm because we provide thoughtful guidance tailored to the particulars of each family’s finances and goals. We prioritize clear explanations of the options and tradeoffs involved in ILIT planning so that clients can make informed choices. Our process focuses on practical results, including ensuring proper ownership transfers, timely funding, documentation of premium gifts, and trustee readiness so that the trust will operate as intended when benefits become payable.
We assist with coordination across other planning documents to minimize conflicts and to ensure beneficiary designations and trust provisions work together. This includes attention to retirement plan designations, pour-over wills, and other trusts such as special needs or retirement plan trusts. Our goal is to create a comprehensive plan that provides liquidity, protects assets, and clarifies administration while reflecting the client’s values and family circumstances.
When a plan is in place, we help trustees and families understand ongoing responsibilities such as recordkeeping, premium payments, and notice requirements. We also provide advice on periodic review, funding adjustments, and options if circumstances change. Clients can reach our office in the San Jose area by calling 408-528-2827 to discuss how an ILIT might serve their estate planning needs and to schedule an initial consultation.
Our process begins with a thorough review of existing policies, beneficiary designations, and estate planning documents to determine how an ILIT would fit into the overall plan. We then discuss goals for distribution, trustee selection, and funding strategies. Drafting focuses on clear trust language that reflects the client’s priorities, and we coordinate transfers or new policy purchases as needed. After implementation we provide guidance on administration and recordkeeping to help trustees carry out their duties effectively and in accordance with the trust terms.
The initial meeting explores the client’s goals, family dynamics, and current asset structure. We review life insurance policies, beneficiary forms, trust documents, wills, and powers of attorney to identify coordination needs and potential issues. This review helps determine whether transferring existing policies to an ILIT, purchasing new trust-owned policies, or pursuing an alternative strategy best serves the client’s objectives. We also outline the timing, costs, and documentation needed to establish and fund the trust effectively.
A careful review of each insurance policy and beneficiary designation is essential to find inconsistencies and to determine ownership changes required to place a policy in an ILIT. We examine policy types, cash value implications, premium schedules, and insurer requirements for transfers and beneficiary designations. This step also identifies whether policies have any loans or encumbrances and whether replacement or new policies are advisable based on the client’s goals and financial circumstances.
During initial planning we discuss who should serve as trustee, what powers the trustee should have, and how distributions should be structured to reflect the client’s wishes. Timing considerations are addressed in order to avoid estate inclusion rules and to ensure gifts used to pay premiums are completed properly. We also talk about the administrative burdens trustees will accept and how records and notices will be handled to support the desired tax treatment and smooth ongoing administration.
Once objectives and funding strategies are agreed, we draft the trust agreement and related documents to reflect naming conventions, trustee powers, distribution standards, and administrative procedures. The funding plan specifies whether existing policies will be transferred or new policies purchased under the trust’s ownership, and how premium payments will be made. We prepare any necessary assignment or transfer instruments, beneficiary notices, and documentation to support gift tax treatment and to ensure the trust is legally effective.
Drafting the trust agreement focuses on clarity about how proceeds are to be held and distributed, who serves as trustee, and what powers the trustee will have regarding investments and distributions. The funding mechanics detail how premium payments are to be made to the trustee, whether gifts will rely on annual exclusions, and how beneficiary withdrawal rights will be documented. Accurate paperwork at this stage reduces the chance of unintended tax or administrative issues later on.
We facilitate communications with insurance carriers to effect ownership transfers or to issue new policies in the name of the trust. Coordination includes completing ownership change forms, confirming underwriting requirements for new policies, and ensuring the trust is recognized as owner and beneficiary. We also work with trustees to confirm they understand premium payment processes, recordkeeping responsibilities, and how to administer beneficiary notices and Crummey withdrawal opportunities if used for annual exclusion gifts.
After the ILIT is executed and policies are funded, trustees begin administration duties such as paying premiums, keeping records, and servicing beneficiaries in accordance with trust terms. We provide guidance for initial administration actions and recommend periodic reviews to account for changes in law, family circumstances, or financial goals. Addressing potential needs for trust modification or other adjustments over time helps keep the plan aligned with evolving objectives while maintaining the trust’s intended protections.
Trustees must keep careful records of gifts used to pay premiums, notices provided to beneficiaries, and transactions related to the policy. Accurate documentation helps support tax positions and ensures transparency for beneficiaries and fiduciaries. Trustees should maintain copies of insurance contracts, payment receipts, Crummey notices, trust minutes, and related correspondence so that future administrations proceed smoothly and any questions about timing or intent can be answered with clear evidence of proper procedures.
Even though an ILIT is irrevocable, circumstances such as changes in family circumstances, shifts in estate value, or changes in tax law may require review and potential corrective actions that are consistent with the trust terms. Regular check-ins allow trustees and grantors to confirm the plan still meets goals and to consider complementary planning measures such as trust modifications, supplemental arrangements, or coordination with updated retirement plan choices and beneficiary designations. Ongoing attention helps preserve the value and effectiveness of the ILIT over time.
An irrevocable life insurance trust is a trust that owns a life insurance policy and controls distribution of the death benefit according to the trust’s terms. People consider an ILIT to remove the death proceeds from their taxable estate, to protect proceeds from creditor claims, and to provide structured distributions to beneficiaries. Drafting the trust involves naming a trustee, specifying distribution rules, and ensuring the trust will own the policy in a way that accomplishes the intended goals without unintended tax inclusion. When evaluating whether to use an ILIT, it is important to review the size of your estate, beneficiary needs, and timing considerations. The trust’s irrevocable nature limits future changes, so careful planning up front helps ensure the arrangement aligns with long-term objectives. Coordination with other estate planning documents and attention to funding mechanics is essential to achieve the desired outcome.
Transferring ownership of a policy to an ILIT can keep policy proceeds out of the insured’s taxable estate, but timing and transfer rules must be observed. For example, transfers made within a short period before death may still be includable in the estate under applicable rules, so planning ahead is important. Properly structured gifts used to pay premiums can qualify for annual gift tax exclusions when the transfers meet the present interest requirements. It is important to account for how premiums are funded and whether beneficiaries are given limited withdrawal rights to support exclusion treatment. A careful funding plan coordinated with current tax rules reduces the risk that proceeds will be included in the estate and helps preserve the intended tax outcomes.
A trustee can be an individual, a professional fiduciary, or an institution willing to accept the responsibilities of administering the ILIT. The trustee’s duties typically include paying premiums, maintaining records, sending required notices to beneficiaries, interacting with insurance carriers, and making distributions consistent with trust terms. Selection of a trustee should consider willingness to serve, ability to manage recordkeeping and payment logistics, and trustworthiness to carry out distribution directions. Trustees must also be prepared to handle communications with beneficiaries and to follow the trust’s provisions for investments, distributions, and reporting. Clear instructions in the trust document combined with good recordkeeping help trustees meet these responsibilities and provide transparency to beneficiaries during administration.
Premium payments to an ILIT are often made by the grantor as annual gifts to the trust, with beneficiaries given brief withdrawal rights to qualify the gifts for the annual gift tax exclusion. These withdrawal opportunities are commonly called Crummey notices and must be timely and documented so that gifts are treated as present interest gifts. Trustees should send written notices to beneficiaries informing them of their temporary withdrawal right and retain proof of notice and whether rights were exercised. If beneficiaries do not exercise the withdrawal right, the funds remain in the trust and are used to pay premiums. Proper documentation of gifts and notices is important for supporting the desired tax treatment and for establishing a clean administrative record for the trust.
An ILIT can work alongside other trusts such as special needs trusts by directing proceeds to a designed trust under terms that preserve public benefits for beneficiaries with disabilities. Coordination between trusts ensures that distributions do not inadvertently disqualify a beneficiary from government programs. When planning for a beneficiary who relies on public benefits, clear drafting and careful structuring of distribution provisions are essential to maintain eligibility while providing needed support. Integration with retirement plan trusts, pour-over wills, and other planning instruments is also possible. Ensuring that beneficiary designations and trust terms are aligned prevents conflicts and supports efficient administration, particularly when multiple vehicles are used to achieve layered planning goals.
If a policy owned by an ILIT carries a loan or has accumulated cash value, the trustee must address these features in administering the trust. Policy loans can reduce the net death benefit and may require ongoing premium payments or interest payments to avoid policy lapse. Trustees should understand the insurer’s rules and evaluate whether loan repayment, policy surrender, or replacement is appropriate to preserve the trust’s objectives. Careful review before transferring an encumbered policy helps determine whether it should be retained by the trust or replaced with a new policy owned by the trust. Clear documentation of decisions and communications with the insurer helps protect beneficiaries and supports transparent administration of the trust.
Because an ILIT is irrevocable, changes after creation are limited and typically require specific provisions or available legal mechanisms. In some cases, trustee powers or decanting options can be used to adjust administrative features, or court-approved modifications can be sought when circumstances change. The feasibility of modifications depends on the trust terms and applicable state law, so initial drafting should anticipate potential future needs to the extent possible while preserving intended protections. Regular review of the trust in light of personal and legal changes can identify whether corrective actions are advisable. While full revocation is generally not an option, careful planning and periodic evaluation can help manage the trust effectively over time and allow for appropriate adjustments when permitted.
Beneficiary designations on life insurance policies determine who receives proceeds if the policy is owned by an individual, but when a policy is owned by an ILIT the trust itself is typically named as owner and beneficiary. This arrangement ensures proceeds are payable into the trust and administered according to its terms rather than passing directly to named individuals. It is important to ensure that beneficiary forms and trust provisions are consistent so that proceeds route into the trust as intended. Coordination is also needed with retirement plan beneficiary designations and other payable-on-death arrangements to avoid conflicts. Reviewing all designations as part of ILIT implementation helps ensure that the plan functions seamlessly and that proceeds flow into the proper vehicle for administration and distribution.
Trustees should keep detailed records including copies of the trust agreement, insurance policies, premium payment receipts, copies of Crummey notices and proofs of delivery, trustee minutes, and any communications with insurance carriers or financial institutions. Accurate recordkeeping helps support tax positions, demonstrates proper administration, and provides clarity for successors or beneficiaries who may need to review the trust’s history. Good records also ease periodic reviews and audits and provide documentation in the event of disputes. Trustees should maintain these records in a secure and organized manner so that required information is readily available when needed by beneficiaries, accountants, or legal counsel.
To begin ILIT planning in Freedom, start by gathering information about existing life insurance policies, beneficiary designations, and other estate planning documents. Contact the Law Offices of Robert P. Bergman to arrange a consultation where we can review your documents, discuss objectives, and outline available strategies for funding and administering an ILIT. Early engagement allows time to address timing and funding concerns and to coordinate the ILIT with your overall plan. During the initial meeting we will discuss trustee selection, distribution goals, premium funding strategies, and any related documents such as wills, revocable trusts, and powers of attorney. From there we prepare a tailored plan and the necessary documents to implement an ILIT that aligns with your priorities and family circumstances.
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