An irrevocable life insurance trust (ILIT) can be a crucial component of a thoughtful estate plan for individuals and families in Lompico and greater Santa Cruz County. At the Law Offices of Robert P. Bergman, we help clients evaluate whether an ILIT is appropriate within the context of overall estate objectives, family dynamics, and tax considerations. This discussion explains how an ILIT works, who benefits most from this arrangement, and what steps are required to form and fund a trust with life insurance policies held outside of the taxable estate to preserve value for beneficiaries and reduce potential estate tax exposure.
Forming an ILIT involves decisions about trustees, beneficiaries, premium payments, and coordination with existing estate documents such as wills, revocable living trusts, powers of attorney, and health care directives. Many clients appreciate practical guidance on how an ILIT interacts with other instruments like pour-over wills, certification of trust, and retirement plan trusts. This guide walks through key elements, compares limited versus comprehensive approaches to estate planning, and outlines the benefits of integrating an ILIT into a broader estate plan tailored to personal goals, family needs, and California law.
An ILIT can protect life insurance proceeds from inclusion in a taxable estate, provide liquidity for settling estate obligations, and create a controlled distribution plan for beneficiaries. For families with significant life insurance policies, business owners, and those seeking to manage wealth transfer responsibly, an ILIT offers a structured approach to preserve policy value and support heirs. The trust can outline how proceeds are used for expenses, education, or ongoing support, while also providing flexibility in trustee powers and potential creditor protection. Properly drafted and funded ILITs align with broader planning goals and provide peace of mind about the orderly transfer of resources.
The Law Offices of Robert P. Bergman serves clients throughout Santa Cruz County and the Bay Area, providing practical guidance on estate planning matters including trusts, wills, powers of attorney, and life insurance trust arrangements. Clients rely on our clear process for evaluating options, preparing trust documents, and coordinating funding steps to ensure legal and tax objectives are met. We prioritize responsive communication, careful document drafting, and assistance during the funding process so clients feel confident that their intentions will be followed and their loved ones will be supported according to the plan.
An ILIT is a trust created to own one or more life insurance policies, with the policy proceeds payable to the trust upon the insured’s death. Once established and properly funded, the trust holds the policies outside the insured’s probate estate, which can reduce estate tax exposure and facilitate efficient distribution of funds to beneficiaries. Drafting an ILIT requires careful attention to trustee appointment, beneficiary designations, gift-tax implications, and timing of policy transfers. Working through these details helps ensure the ILIT accomplishes intended goals and coordinates cleanly with other estate planning documents and financial accounts.
The mechanics of an ILIT often include transferring an existing policy to the trust or having the trust apply for and own a new policy. Premium payments may be made by the grantor through annual gifts to the trust, and the trust then pays the policy premiums. There are technical rules that affect whether policy proceeds are included in the grantor’s taxable estate, especially within a three-year window following a transfer of an existing policy. Proper administration, including documentation of gifts and timely premium payments, is essential to achieve the intended estate planning outcomes.
An irrevocable life insurance trust is a separate legal entity created to hold life insurance policies and receive proceeds for the benefit of named beneficiaries. Once the grantor transfers ownership of a policy to the trust, the policy is legally owned by the trust and managed by a trustee according to the trust terms. The trust document sets forth instructions for premium payments, distribution rules, and beneficiary designations. Because the grantor no longer owns the policy after transfer, proceeds are typically excluded from the grantor’s probate estate, facilitating a smoother administration process and potential tax advantages when aligned with current tax law and proper timing.
Setting up an ILIT involves determining the trust’s purpose, drafting precise trust provisions, selecting a trustee, and coordinating ownership and beneficiary designations on insurance policies. Once the trust document is in place, existing policies may be reassigned to the trust, or the trust may acquire new policies. Grantor gifts to the trust are documented and used to pay premiums. It is also important to consider successor trustee provisions, distribution triggers, and language addressing how proceeds should be handled for minors or beneficiaries with special needs. Attention to these elements helps ensure the trust functions as intended after the grantor’s death.
Understanding common terms helps when making decisions about an ILIT. Definitions such as grantor, trustee, beneficiary, funding, premium gifting, and estate inclusion rules can shape choices about structure and timing. This glossary provides plain-language explanations of items you will encounter while forming and administering an ILIT, including how transfers are treated under tax rules, what constitutes a completed gift, and how the trust coordinates with other estate documents. Clear definitions reduce confusion during implementation and support informed choices about the design and operation of the trust.
The grantor is the person who creates the trust and transfers assets or insurance policies into it. In the context of an ILIT, the grantor typically funds the trust by transferring ownership of a life insurance policy or by gifting funds for premium payments. Once the transfer is complete, the grantor generally gives up control over the trust assets, so careful drafting is necessary to achieve the grantor’s estate planning objectives while complying with applicable tax and legal rules. Understanding the grantor’s role clarifies responsibilities and limitations under the trust document.
Irrevocable ownership means once the grantor transfers the policy to the trust, the transfer cannot be undone unilaterally; control and ownership lie with the trustee pursuant to the trust terms. This status is fundamental to removing the policy from the grantor’s estate for probate and, in many cases, estate tax purposes. Because transfers are permanent, grantors should review the long-term implications and coordinate the transfer with other estate planning measures. Irrevocability requires thoughtful decisions about trustee selection, distribution terms, and contingencies addressed in the trust document.
The trustee is the individual or entity responsible for managing the trust assets and carrying out the instructions in the trust document. For an ILIT, trustee duties often include accepting the insurance policy on behalf of the trust, collecting any necessary gifts for premium payments, ensuring premiums are paid on time, and distributing proceeds according to the trust terms. Selecting a trustee who can manage financial matters, maintain records, and communicate with beneficiaries is important for smooth administration and for preserving the intended benefits of the trust.
Premium funding refers to the method by which premiums are paid for a policy owned by an ILIT. Typically, the grantor gives annual gifts to the trust, which are then used by the trustee to pay premiums. Proper gift documentation is necessary to support the tax treatment of these transfers and to ensure compliance with gift-tax rules. Sometimes Crummey notices are included to permit beneficiaries to withdraw gifts for a limited period, which can help qualify the gifts for the annual exclusion. Accurate records and timely notifications support the trust’s effective operation and legal standing.
When considering life insurance within an estate plan, clients may weigh options such as retaining personal ownership of a policy, placing the policy in a revocable trust, or transferring it to an ILIT. Each approach has different implications for control, liquidity, probate, and potential estate tax inclusion. Retaining ownership keeps control but can leave proceeds in the taxable estate. A revocable trust lacks the permanence needed to remove proceeds from the estate while alive. An ILIT, properly structured and funded, is designed to keep proceeds outside the grantor’s probate estate and create a managed distribution mechanism for beneficiaries.
A limited approach, such as retaining ownership or using simpler trust arrangements, may be appropriate when life insurance policy values are modest and the overall estate is unlikely to trigger estate tax concerns. For households whose total assets fall well below estate tax thresholds, the administrative steps and ongoing requirements of an ILIT may not be necessary. In these situations, maintaining straightforward beneficiary designations and ensuring coordination with a will or revocable trust can meet planning goals while minimizing administrative complexity and ongoing compliance requirements.
Clients with short-term planning needs, such as bridging a temporary insurance requirement or addressing an immediate liquidity issue, might prefer a limited approach rather than establishing an ILIT. When the planning horizon is brief and the parties anticipate future changes, simpler arrangements allow greater flexibility and fewer permanent consequences. However, even in transitional scenarios, it is important to document intentions clearly and to review how temporary measures interact with long-term estate documents to avoid unintended inclusion of proceeds in the taxable estate later on.
A comprehensive ILIT arrangement becomes important for individuals whose life insurance holdings are substantial relative to their estate or whose objectives include efficient wealth transfer, creditor protection, or providing structured support for beneficiaries. In these cases, a properly drafted ILIT coordinates with wills, living trusts, powers of attorney, and health care directives to create a cohesive plan. A full review ensures premium funding strategies, trustee powers, and distribution terms align with the client’s long-term goals and the potential tax consequences under federal and state law.
Comprehensive planning is often appropriate for families with blended households, beneficiaries with special needs, business interests, or unique financial arrangements that require tailored distribution provisions. An ILIT can be drafted to work in harmony with special needs trusts, retirement plan trusts, or provisions for minor beneficiaries, providing clarity on how life insurance proceeds will support long-term objectives. Addressing these complexities during the drafting stage helps reduce later disputes and ensures that trust terms reflect current family relationships and financial realities.
A comprehensive approach ensures that an ILIT complements other documents like wills, revocable living trusts, powers of attorney, and advance health care directives. When coordinated, the documents present a clear plan for asset distribution, financial decision-making, and medical decision authority. This alignment helps prevent conflicting beneficiary designations, duplicate or overlooked responsibilities, and gaps that could complicate estate administration. Integrating an ILIT with the broader estate plan enhances the likelihood that the grantor’s intentions are carried out efficiently and transparently for beneficiaries.
Beyond probate and tax considerations, a comprehensive plan with an ILIT provides liquidity for immediate expenses, protects insurance proceeds from being commingled with other estate assets, and establishes controls for how and when beneficiaries receive funds. This can be especially helpful for covering funeral costs, settling debts, or providing education and living support without forcing the sale of other estate property. Clear instructions within the trust reduce administrative friction and help trustees fulfill their duties with confidence and appropriate documentation.
An ILIT can be structured to remove insurance proceeds from the grantor’s taxable estate, potentially reducing estate tax exposure while ensuring funds are available to cover debts, taxes, and other settlement costs. By providing intended liquidity, the trust prevents forced sales of property and facilitates orderly settlement for beneficiaries. The planning process includes consideration of gifting strategies to fund premiums, timing of policy transfers, and coordination with other estate vehicles so that the liquidity provided by insurance proceeds supports the long-term goals of the family without unintended tax or probate consequences.
Trust provisions can specify how and when beneficiaries receive proceeds, offering protection against premature dissipation of funds, creditor claims, or mismanagement. For beneficiaries who are minors, have limited financial experience, or receive public benefits, the trust can provide staggered distributions, educational funding, or a structure that preserves eligibility for assistance. The trustee’s role in overseeing distributions, combined with tailored trust language, helps ensure that the granted resources are used in a manner consistent with the grantor’s wishes and for the beneficiaries’ ongoing welfare.
Begin the ILIT planning process well before the need for immediate liquidity arises to allow for proper drafting, funding, and coordination with existing estate documents. Early planning provides time to address any life insurance ownership transfers, gift documentation, and beneficiary considerations. Coordinate the ILIT with wills, revocable living trusts, powers of attorney, and health care directives to avoid unintended overlaps or conflicts. Timely planning also helps ensure compliance with timing rules that affect estate inclusion and gives parties time to choose an appropriate trustee and structure for ongoing administration.
Select a trustee with the ability to handle financial tasks, maintain records, communicate with beneficiaries, and respond to administrative requirements. Trustee selection should consider personal availability, understanding of financial administration, and willingness to follow the grantor’s instructions. For some clients, a trusted family member serves well; for others, a corporate or professional trustee provides continuity and administrative support. Whatever the choice, clearly define successor trustee provisions and decision-making authority within the trust document to ensure long-term continuity of trust administration and protection of beneficiary interests.
Consider an ILIT when you want to remove life insurance proceeds from your probate estate, provide liquidity to settle estate obligations, or create controlled distributions for beneficiaries. An ILIT can protect proceeds from being mixed with estate assets and reduce administrative burdens for heirs during probate. Individuals with significant policy values, business interests, or family situations that require structured distributions often find an ILIT aligns with long-term planning goals. Evaluating how an ILIT interacts with your overall estate plan helps determine whether the benefits outweigh the ongoing administrative commitments.
An ILIT may also be appropriate for those concerned about potential creditor claims, clarifying succession for business-related obligations, or providing long-term financial support for loved ones while preserving eligibility for public benefits where needed. The trust can include terms that address special needs, education funding, or staggered distributions to prevent immediate depletion. Reviewing your financial picture, family needs, and estate objectives with an attorney can help identify whether an ILIT is an effective tool in your estate planning toolkit and how it should be tailored to your circumstances.
Typical circumstances that lead clients to consider an ILIT include having sizable life insurance coverage, needing funds quickly to settle estate expenses, protecting proceeds from inclusion in the probate estate, or providing for beneficiaries who may not be financially prepared to receive lump sums. Business owners often use ILITs to fund buy-sell agreements or to secure liquidity for estate taxes. Families caring for a beneficiary with special needs may use an ILIT to provide ongoing support without threatening benefits. Understanding these common scenarios helps determine whether an ILIT fits your objectives.
When life insurance coverage is sizable relative to the rest of the estate, the policy proceeds can significantly affect estate tax exposure and the financial burden on beneficiaries. An ILIT can segregate insurance proceeds from the probate estate, offering a pathway to reduce potential estate tax inclusion if transfers are properly timed and documented. This structure also ensures that beneficiaries receive funds in a manner consistent with the grantor’s intentions, providing liquidity to address taxes, debts, and settlement expenses without affecting the disposition of other estate property.
Clients who are concerned about protecting funds for minor children, beneficiaries with limited financial experience, or those who rely on public benefits may find an ILIT useful for establishing controlled distributions and oversight. The trust can specify staggered distributions, education funds, or trustee discretion to use proceeds for specific needs while preserving eligibility for public programs. Thoughtful drafting helps balance the grantor’s desire for security and ongoing support with the beneficiaries’ need for access to funds under managed circumstances.
Business owners may use ILITs to provide liquidity for buy-sell agreements, to protect company interests, or to ensure continuity when ownership transitions are needed upon an owner’s passing. Life insurance proceeds placed in an ILIT can fund business succession obligations or provide buyout payments without disrupting company operations. Incorporating the ILIT into a larger business succession plan helps coordinate timing, ownership structures, and tax considerations so that the transition is orderly and aligned with the long-term stability of the enterprise and the owner’s family.
The Law Offices of Robert P. Bergman serves clients in Lompico and surrounding areas with focused attention on estate planning needs such as wills, revocable living trusts, powers of attorney, and irrevocable life insurance trusts. We aim to make the process straightforward by explaining options, coordinating document preparation, and guiding the funding of trusts and policy transfers. Whether you are considering forming an ILIT, modifying existing instruments, or integrating life insurance into a broader plan, we offer practical assistance to protect your legacy and support your family’s future needs.
Clients choose the Law Offices of Robert P. Bergman for clear, responsive counsel and careful document drafting tailored to local law and family circumstances. Our approach emphasizes plain-language explanations of options, coordinated planning across documents, and practical steps to fund trusts and implement premium funding strategies. We work with clients to identify trustees, document gifts properly, and create trust provisions that reflect long-term intentions while reducing administrative burdens on loved ones during a difficult time.
From the initial consultation through trust formation and funding, our office helps clients anticipate potential issues and take steps to minimize uncertainty. We review beneficiary designations, policy ownership, and interactions with retirement accounts and revocable trusts to ensure consistent outcomes. This thorough review helps prevent unintended consequences that can arise when documents are prepared in isolation or when ownership transfers are made without coordinating the estate plan as a whole.
We also assist with successor planning for trustees, documentation of gift transfers, and ongoing review as circumstances change. Our goal is to provide practical solutions that protect assets for beneficiaries, ensure liquidity when needed, and create a dependable framework for moving assets according to the grantor’s wishes. This support helps families navigate complex administrative requirements with clarity and confidence.
Our process begins with a thorough review of assets, existing estate documents, and life insurance policies to determine whether an ILIT aligns with the client’s goals. After discussing options, we draft trust documents tailored to the client’s objectives, select appropriate trustee provisions, and prepare supporting documentation for funding the trust. We guide clients through transfer steps and gift documentation, coordinate with insurance carriers when ownership changes are needed, and provide clear instructions to trustees and beneficiaries about administrative responsibilities upon funding and after the grantor’s passing.
During the initial meeting, we review the client’s life insurance policies, current estate planning documents, financial situation, and family considerations to determine whether an ILIT is appropriate. This stage includes a discussion about the advantages and potential drawbacks of transferring insurance to a trust, expected administrative requirements, and timing considerations that may affect estate inclusion. We also identify beneficiaries, suggest trustee options, and outline next steps needed to draft the trust and coordinate policy ownership changes if the client decides to proceed.
We examine policy types, ownership, beneficiary designations, and any outstanding loans or riders that may affect transferability and funding. This assessment helps determine whether transferring an existing policy or purchasing a new policy owned by the trust is more suitable. We also evaluate the potential estate tax consequences of transfer timing and review whether premium gifting strategies will achieve the client’s objectives while complying with applicable gift rules and procedural requirements.
Choosing an appropriate trustee and establishing clear administrative duties are key early decisions. We discuss the roles and responsibilities of the trustee, recordkeeping requirements, premium payment methods, and how distributions will be handled for beneficiaries. Clear instructions regarding successor trustees, trustee powers, and accounting expectations reduce ambiguity and support smooth administration. We also address how the ILIT will interact with other estate planning documents to ensure consistent outcomes and avoid conflicts.
Once terms are approved, we prepare the ILIT document with precise language governing ownership, premium funding, distribution rules, and trustee powers. The trust will include provisions for successor trustees, discretionary distributions, and handling special circumstances. After the client reviews the draft and any necessary revisions are made, we execute the trust according to legal formalities and provide copies for trustees and relevant parties. Proper execution is essential to ensure the trust operates as intended and is enforceable when needed.
We prepare detailed instruction on how to fund the trust, whether by transferring an existing policy or purchasing a new one owned by the trust. Documentation for annual gifts used to pay premiums is drafted to support the tax treatment of those gifts. If Crummey withdrawal rights are included, we provide template notices and guidance on delivery, timing, and recordkeeping so that gifts qualify for the annual exclusion where applicable and so that the trust remains properly funded over time.
We communicate with insurance carriers to effect ownership transfers, update beneficiary designations, and confirm any underwriting or policy change requirements. Coordination with financial advisors and accountants ensures that funding strategies align with tax planning and broader financial goals. Clear communication among all parties helps prevent delays or misunderstandings during policy transfers and premium payment setup, and it helps integrate the ILIT into a client’s comprehensive financial and estate planning framework.
After execution, the trust must be funded and administered in accordance with the trust terms. This involves transferring policy ownership to the trust, making documented gifts for premium payments, and maintaining records of all transactions. We provide guidance for trustees on their administrative duties and offer periodic review services to ensure the trust continues to meet objectives as laws, family circumstances, or financial conditions change. Ongoing attention helps maintain the ILIT’s intended benefits and addresses required updates over time.
Trustees should keep thorough records of premium payments, gift documentation, beneficiary notices, and any expenditures from the trust so that administration remains transparent and accountable. We provide templates and instruction for required notices and annual accounting where appropriate, and we help trustees understand their duties in managing the trust’s assets. Good recordkeeping supports compliance and helps reduce the potential for misunderstandings or disputes among beneficiaries during administration.
As life circumstances, tax laws, and financial situations change, periodic reviews ensure the ILIT still aligns with the client’s goals. We recommend scheduled reviews to confirm beneficiary designations, trust terms, and funding arrangements remain appropriate. If changes are needed elsewhere in the estate plan, such as updates to a revocable living trust or wills, we coordinate those revisions to maintain consistent outcomes. Regular check-ins also allow prompt response to changes in insurance policies or household financial needs.
An irrevocable life insurance trust is a trust created to own life insurance policies and receive proceeds for the benefit of named beneficiaries. The grantor transfers ownership of a policy to the trust or has the trust acquire the policy. After the transfer, the trustee manages the policy and pays premiums using gifts contributed to the trust. The trust document specifies how proceeds are distributed and may include provisions for minors, staggered distributions, or funds for education and support. Establishing an ILIT removes the policy from the grantor’s probate estate when transfers are properly executed and timed, which can provide liquidity for settling obligations and protect proceeds from being commingled with other estate assets. Proper funding and documentation of gifts are essential to achieve the intended benefits, and coordination with other estate planning documents helps ensure the trust functions as part of a cohesive plan.
Transferring a policy to an ILIT can remove the proceeds from a taxable estate if certain requirements are met, but the timing of the transfer is important. If an existing policy is transferred to the trust and the grantor dies within a specified three-year period following the transfer, the policy proceeds may still be included in the grantor’s taxable estate under applicable tax rules. These timing rules mean that transfers should be planned in advance to avoid unintended inclusion of proceeds. In addition to timing, the manner of funding and the documentation of gifts used to pay premiums can affect tax treatment. Consulting with legal and tax advisors during planning helps ensure transfers are executed in a way that aligns with estate tax goals and complies with relevant requirements.
Premiums for a policy owned by an ILIT are typically paid through gifts from the grantor to the trust. The grantor makes annual gifts to the trust, which the trustee then uses to pay the policy premiums. To qualify for the annual gift tax exclusion, many ILITs include withdrawal notice provisions that give beneficiaries a short window to withdraw the gifted amounts, a mechanism commonly used to support exclusion qualification. Accurate documentation of gifts and premium payments is important to support tax and administrative objectives. Trustees should maintain records of all gifts, notices, and payments, and clients should plan with an understanding of how gifts will be made and documented to maintain the intended benefits of the trust.
Selecting a trustee for an ILIT requires consideration of financial management capability, reliability, and willingness to fulfill administrative duties over time. The trustee’s responsibilities include accepting policy ownership, paying premiums, maintaining accurate records, delivering any required notices, and distributing proceeds in accordance with the trust terms. A trustee should be someone who can manage these duties consistently and communicate clearly with beneficiaries when necessary. Some clients prefer a trusted family member or friend as trustee, while others choose a corporate or professional trustee for continuity and administrative support. Whatever the choice, naming successor trustees and outlining clear powers in the trust document helps ensure smooth administration if the original trustee becomes unable to serve.
A key timing rule involves the three-year lookback period that can cause a transferred policy to be included in the grantor’s estate if death occurs within three years of the transfer. This rule is designed to prevent estate tax avoidance through last-minute transfers. For this reason, clients often transfer policies well in advance of when estate liquidity is expected to be needed, or consider purchasing a new policy owned by the ILIT to avoid the lookback effect. Other timing considerations include the schedule for making gifts to fund premiums and documentation requirements for any withdrawal notices used to qualify gifts for the annual exclusion. Proper timing and recordkeeping help preserve the intended tax and estate planning benefits.
An ILIT can be designed to provide support for a beneficiary with special needs without jeopardizing eligibility for public benefits by coordinating distributions carefully and considering the use of supplemental needs language or pooling with a separate trust arranged to preserve benefits. The ILIT may direct funds for specific purposes that do not count as income for benefit calculations, or it can be used in tandem with a special needs trust to ensure needed resources are available while preserving eligibility. Careful drafting is required to ensure the ILIT’s distribution powers and timing do not inadvertently affect public benefit eligibility. Working with legal counsel to design appropriate provisions and coordinate with other trusts or benefit arrangements helps protect the beneficiary’s long-term interests.
An ILIT interacts with other estate planning documents by providing a distinct vehicle for life insurance ownership and distribution while other documents like wills and revocable living trusts address the distribution of additional assets. It is important to coordinate beneficiary designations, pour-over wills, and any provisions in existing revocable trusts to avoid conflicting instructions and ensure that insurance proceeds are distributed in the manner intended by the grantor. Integration also includes reviewing powers of attorney and health care directives so that decision-making authority during life and the terms governing distribution after death align with the overall plan. Consistent provisions help streamline administration and reduce the potential for disputes among heirs or confusion about intended outcomes.
If a grantor dies shortly after transferring a policy to an ILIT, the transfer may fall within the lookback period and the policy proceeds could be included in the grantor’s taxable estate, depending on applicable tax rules. This outcome can undermine some of the intended benefits of the transfer, which is why timing is an important part of the planning process. Clients are encouraged to plan transfers well in advance when possible to avoid this potential inclusion. Even when a transfer falls within the lookback period, the ILIT may still provide administrative benefits such as a clear mechanism for distributing proceeds and guidance for trustees. Reviewing these possibilities before transfer helps clients understand the trade-offs and make informed choices about timing and structure.
Many ILITs include temporary withdrawal notice procedures to qualify gifts used for premium payments for the annual gift tax exclusion. These notices inform beneficiaries of their limited right to withdraw gifted funds for a set period, which can help the gift qualify for exclusion. Proper delivery and recordkeeping of these notices are important to support the intended tax treatment and demonstrate compliance with gift rules. Trustees should maintain careful records of notices, any beneficiary withdrawals, and subsequent premium payments. Documentation helps preserve the trust’s tax position and provides clarity about the flow of funds used to maintain the policy, reducing administrative ambiguity for trustees and beneficiaries alike.
ILITs and related estate documents should be reviewed periodically to account for changes in family circumstances, financial situations, or law. Major life events such as marriage, divorce, births, deaths, or significant changes in assets can necessitate revisions to trust provisions or associated estate planning instruments. Regular reviews help confirm that beneficiary designations, funding strategies, and trustee selections remain appropriate. We recommend scheduling reviews at least every few years or whenever a major life change occurs. These reviews allow for timely adjustments so the ILIT continues to meet the grantor’s goals, funds policies appropriately, and aligns with updated legal and financial considerations.
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