An Irrevocable Life Insurance Trust (ILIT) can be an important part of a comprehensive estate plan for individuals and families in Eldridge and greater Sonoma County. At the Law Offices of Robert P. Bergman we help clients evaluate whether an ILIT aligns with their goals for managing life insurance proceeds, protecting beneficiaries, and coordinating with other estate planning documents like revocable trusts and pour-over wills. This page explains how an ILIT functions, the types of situations where it can provide benefits, and how our firm assists clients in drafting, funding, and administering this particular trust structure in compliance with California law.
Choosing to include an ILIT in your estate plan involves several considerations about taxation, control of proceeds, and long-term management for heirs. We describe the ILIT process, related documents such as the Certification of Trust, General Assignment of Assets to Trust, and HIPAA Authorization, and practical steps for funding the trust with a life insurance policy. Whether you already own a policy or are considering a new policy for estate planning purposes, this guide outlines the options and helps you prepare informed questions for a consultation with the Law Offices of Robert P. Bergman.
An ILIT offers a way to remove life insurance proceeds from a taxable estate and to provide structured distributions to beneficiaries while preserving privacy and minimizing administrative complexity. For families with sizable life insurance policies, an ILIT can prevent proceeds from being subject to estate taxes and reduce the potential for probate-related delays. It also allows the grantor to set specific terms for use of proceeds, such as education, disability support, or long-term care needs, while appointing a trustee to manage the funds. When coordinated with documents like a pour-over will and powers of attorney, an ILIT serves as a predictable vehicle for passing wealth according to the grantor’s intentions.
The Law Offices of Robert P. Bergman serve clients across Sonoma County, including Eldridge, providing estate planning services tailored to individual circumstances. Our practice focuses on creating clear, durable plans that include trusts, wills, powers of attorney, and health care directives. We work with clients to review existing policies and documents such as revocable living trusts, pour-over wills, and certification of trust forms, ensuring that each component aligns with the overall plan. Clients can expect practical guidance on funding trusts, coordinating beneficiary designations, and anticipating probate and tax consequences under California law.
An Irrevocable Life Insurance Trust is a legal entity created to own and control one or more life insurance policies, removing the policy proceeds from the grantor’s taxable estate when established and funded correctly. The trust is irrevocable, meaning the grantor typically cannot revoke it or reclaim the trust assets, which is a key factor in achieving estate tax objectives. Setting up an ILIT requires attention to detail: the trust document must be drafted to meet the grantor’s distribution goals and named trustee responsibilities; beneficiary designations must align with the trust; and funding steps should be executed so that the insurance policy is owned by the trust rather than the individual.
Funding an ILIT can take several forms, such as transferring an existing policy into the trust by way of assignment or having the trust purchase a new policy. The process includes preparing a General Assignment of Assets to Trust and possibly a certification of trust for financial institutions. Timing and transfer rules affect whether policy proceeds will be included in the grantor’s estate, so careful planning around ownership and premium payments is essential. We guide clients through reviewing current policies, coordinating with insurers, and documenting transactions to support the intended estate planning outcomes under California law.
An ILIT is structured to hold life insurance policies and to distribute proceeds according to the trust’s terms rather than by direct beneficiary designation on the policy. Because the trust is irrevocable, once completed and funded it creates a legal separation between the grantor’s estate and the insurance proceeds, which can help reduce estate tax exposure and ensure orderly distribution. The trustee administers the trust post-death, handling claims, managing proceeds, and distributing funds for designated purposes such as family support, college expenses, or debt repayment. This arrangement can also provide creditor protection in some circumstances, depending on the trust language and applicable law.
Establishing an ILIT involves drafting the trust agreement with clear distribution provisions, naming a trustee and successor trustees, and specifying powers to manage or invest proceeds. Additional steps include preparing a General Assignment of Assets to Trust when transferring an existing policy, executing a Certification of Trust for interactions with insurers and banks, and ensuring premium payments are made in a way that supports the trust’s irrevocable status. Coordinating these elements with other estate planning documents—such as a pour-over will, financial power of attorney, and health care directive—helps create a cohesive plan that addresses succession, incapacity, and privacy concerns for the grantor and beneficiaries.
This glossary clarifies common terms you will encounter when discussing ILITs and related estate planning documents. Understanding these definitions helps when reviewing trust language, assigning policies, or making decisions about funding methods. Terms explained below include trust-related vocabulary, insurance ownership concepts, and procedural items such as assignments and certifications that facilitate trust administration. Clear definitions help clients make informed choices and communicate effectively with trustees, financial institutions, and legal counsel during the planning process.
An irrevocable trust is a legal arrangement in which the grantor transfers assets and gives up the ability to alter or dissolve the trust under ordinary circumstances. In the context of an ILIT, irrevocability helps ensure that life insurance proceeds are not part of the grantor’s estate for tax purposes. The trust document sets out the rights and duties of the trustee, the identity of beneficiaries, and how and when distributions are made. Because the grantor typically cannot reclaim trust property, establishing an irrevocable trust requires careful planning and consideration of long-term objectives and potential future needs.
Trust funding refers to the process of placing assets into the trust after the trust document is signed. For an ILIT, funding commonly involves assigning an existing life insurance policy to the trust or having the trust purchase a new policy and paying premiums from trust or gift funds. Proper funding is essential to achieve the trust’s intended benefits, and documentation such as a General Assignment of Assets to Trust and insurer records must reflect the trust as the policy owner. Timing and method of funding also influence whether policy proceeds are includable in the grantor’s estate under current law.
The grantor is the person who creates the trust and transfers assets into it. In ILIT arrangements, the grantor typically establishes the trust to hold life insurance policies and to set distribution terms for beneficiaries. As the originator of the trust, the grantor’s intentions guide the trust language and designation of trustees and successors. Because the trust is irrevocable, grantors should carefully consider how gifts, premium payments, and ownership changes may affect their estate and tax obligations, and should coordinate the ILIT with other planning documents such as powers of attorney and health care directives.
A trustee is the individual or entity responsible for administering the trust, managing assets, and carrying out distribution instructions contained in the trust document. For an ILIT, the trustee handles policy administration, premium payments if applicable, filing claims, and executing distributions to beneficiaries according to the grantor’s directions. The trustee owes fiduciary duties to act in the beneficiaries’ best interests under the terms of the trust, and selecting a trustee requires consideration of trust administration experience, availability, and the ability to handle financial and administrative responsibilities responsibly.
When deciding whether an ILIT is the right tool for your estate plan, it helps to compare it with other approaches such as keeping the policy in the grantor’s name and using traditional beneficiary designations, or placing assets in a revocable living trust. Each option has distinct implications for control, tax exposure, and administration. An ILIT can reduce estate inclusion and provide structured distributions, while revocable trusts allow flexibility but may not shield policy proceeds from estate taxes. Our goal is to help you weigh these trade-offs in light of your financial circumstances, family goals, and long-term planning priorities.
If a life insurance policy’s proceeds are modest relative to your total estate and there is minimal risk of exceeding federal or state estate tax thresholds, retaining the policy in your individual name and using direct beneficiary designations may be sufficient. In such situations, simplicity and ease of administration often outweigh the potential advantages of an ILIT. However, it remains important to coordinate beneficiary designations with other estate planning documents to avoid unintended consequences and to ensure that proceeds reach the intended recipients efficiently and privately.
Some clients prioritize the ability to modify their arrangements in the future and therefore prefer revocable mechanisms that allow changes to ownership or beneficiaries. A revocable trust or keeping a policy in the owner’s name preserves control and offers easier modification, though it does not provide the same removal from the taxable estate that an ILIT can offer. For individuals who anticipate changing family circumstances or who value retaining premium payment authority and policy control, these more flexible options can make sense when estate tax exposure is not the primary concern.
A comprehensive review helps ensure that beneficiary designations, trust provisions, and related estate planning instruments such as wills and powers of attorney work together rather than contradicting one another. Inconsistent documents can cause delays, disputes, and unintended distributions. By examining the full set of documents—including revocable living trusts, pour-over wills, and guardianship nominations—we identify gaps, correct misalignments, and recommend clear drafting that reflects your intentions and supports smooth administration by trustees and fiduciaries in the future.
Creating an ILIT touches on tax planning, insurance ownership rules, and ongoing administration duties. A comprehensive approach evaluates how funding methods, premium payment sources, and trustee powers interact with estate and gift tax rules as well as potential probate exposure. This coordinated review helps avoid unintended tax inclusion of policy proceeds and sets up practical administration practices so trustees can carry out distributions efficiently. Addressing these matters together reduces the chance of costly errors and improves the likelihood that your long-term goals will be met.
A comprehensive ILIT strategy aligns the trust with broader estate planning goals such as protecting family wealth, minimizing tax exposure, and providing clear instructions for trustees and beneficiaries. By coordinating the ILIT with revocable trusts, pour-over wills, powers of attorney, and health care directives, clients gain a unified plan that addresses incapacity, succession, and privacy concerns. This integrated approach also makes it simpler for successors to administer the estate and reduces the potential for disputes by documenting intent and establishing consistent procedures for handling policy proceeds.
A thorough planning process additionally helps to select practical trustee arrangements and to draft distribution provisions that meet family objectives, whether for income stability, education funding, or protection for beneficiaries with special needs. Including documents such as a Special Needs Trust or a Pour-Over Will as part of the plan provides clarity for unusual circumstances, while instruments like a Certification of Trust and HIPAA Authorization facilitate interactions with institutions and health care providers when they are needed most.
By using an ILIT alongside clear trust language, grantors can set defined purposes for life insurance proceeds and establish conditions for distributions, helping to safeguard funds for intended expenses like education, special needs care, or long-term support. Trustees follow the trust terms to manage assets and make distributions that reflect the grantor’s priorities, providing a level of predictability and protection that simple beneficiary designations cannot always achieve. This structure reduces the chance of misallocation and helps family members receive support in a manner consistent with the grantor’s wishes.
An ILIT properly integrated with a full estate plan can reduce probate exposure for life insurance proceeds and streamline administration after death, leading to faster and more private transfers to beneficiaries. Because trust administration is often handled outside of court, families can avoid some of the public disclosure and delays that come with probate proceedings. Clear trustee instructions and supporting documents such as a Certification of Trust and General Assignment paperwork help financial institutions and insurers recognize the trust’s authority promptly, facilitating efficient claims and distributions.
Before creating an ILIT, review all existing life insurance policies, beneficiary designations, and related documents to determine whether a transfer is possible and appropriate. Some policies may have transfer restrictions or surrender charges, and changing ownership without proper documentation can result in unintended tax consequences. Confirm with the insurer whether a policy can be assigned to a trust and obtain the necessary forms. Clear recordkeeping and timely notifications help ensure that ownership and beneficiary records reflect the trust ownership and support the intended estate planning results.
Selecting the right trustee and naming successor trustees is an important decision for ILITs because trustees will manage policies, pay premiums when appropriate, and distribute proceeds. Consider individuals or institutions with the capacity to fulfill administrative duties, maintain accurate records, and communicate clearly with beneficiaries. Naming successor trustees and including guidance for decision-making helps prevent administrative disruptions. Providing trustee powers for investment, tax filing, and distribution flexibility can aid smooth trust administration without sacrificing the grantor’s intended protections.
An ILIT may be appropriate when life insurance proceeds could push an estate into estate tax territory, when beneficiaries would benefit from structured distributions, or when there is a desire to keep policy proceeds outside of probate and public administration. Additionally, an ILIT can be helpful when the grantor wants to restrict how proceeds are used, protect assets from potential creditor claims in certain situations, or provide for heirs with special needs through tailored distribution provisions. Each situation is unique, so a thoughtful review of assets, family circumstances, and long-term goals is important.
Other common motivations include avoiding potential conflicts between designated beneficiaries and trust provisions, ensuring liquidity to pay estate costs without requiring the sale of other assets, and creating a dependable funding source for trusts established for minors or dependents. Clients who value privacy and orderly administration often find that an ILIT, when properly implemented, helps achieve those aims while fitting into a coordinated plan that includes wills, powers of attorney, and healthcare directives. Reviewing your broader estate plan helps determine whether an ILIT supports your overall objectives.
Circumstances where an ILIT is often considered include when the grantor’s overall estate approaches estate tax thresholds, when beneficiaries require oversight for distributions, or when there is a desire to separate insurance proceeds from personal assets to preserve estate liquidity. An ILIT can also be useful for business succession planning where proceeds may provide funds to buy out heirs or support continuity, and for protecting proceeds for beneficiaries who may face creditor risks. Assessing family dynamics, asset composition, and long-term goals helps determine whether an ILIT aligns with your needs.
When life insurance proceeds represent a significant portion of an individual’s estate, creating an ILIT can help exclude those proceeds from the taxable estate when properly structured and funded. This can reduce estate tax exposure and enable smoother distribution to beneficiaries without subjecting the funds to probate. The trust allows the grantor to outline specific distribution rules and may preserve assets for intended purposes such as family support, education, or charitable gifts. Proper timing and documentation of transfers and funding are essential to achieve the desired treatment.
An ILIT can hold and manage life insurance proceeds for the benefit of minors or vulnerable beneficiaries by setting distribution schedules, appointing a responsible trustee, and specifying allowable uses. This structure helps avoid outright distributions that may not serve a beneficiary’s long-term interests and ensures that funds are available when needed for education, health care, or ongoing support. Combining an ILIT with other trust types such as a special needs trust or guardianship nominations can further tailor the plan to meet unique family circumstances and long-term care considerations.
Life insurance proceeds held in an ILIT can provide immediate liquidity to cover estate taxes, debts, or business succession obligations without forcing the sale of essential assets. For business owners, an ILIT can fund buy-sell agreements or provide capital to support transitions while preserving the business within the family or designated parties. Designing the trust to align with business agreements and succession plans reduces stress on surviving family members and enables the trustee to use proceeds in a timely manner to meet financial obligations and preserve business continuity.
The Law Offices of Robert P. Bergman offer tailored estate planning services for residents of Eldridge and the surrounding Sonoma County communities, providing practical advice on whether an ILIT fits your objectives. We help clients evaluate existing life insurance policies, draft trust documents, prepare assignments and certifications, and coordinate funding and trustee selection. Our approach focuses on clear communication, careful documentation, and planning that complements other estate planning instruments such as wills, powers of attorney, and advance health care directives to create a cohesive plan that will serve your family in the years ahead.
Clients rely on our office for thoughtful estate planning that coordinates trusts, wills, and related documents to accomplish specific goals. We emphasize practical solutions that account for family dynamics, tax considerations, and long-term administration. From discussing whether to transfer an existing policy or to have a trust purchase a new one to preparing documents such as a General Assignment of Assets to Trust and Certification of Trust, our work is designed to make the process manageable and to protect your intentions. We aim to explain the legal and administrative steps clearly so clients can make informed choices.
Our firm helps clients anticipate common post-death administration needs and crafts trust provisions to minimize disputes and delays. We advise on trustee selection, gift tax considerations, and coordination with an overall estate plan that may include a revocable living trust, pour-over will, or retirement plan trust. We guide clients through interactions with insurers and financial institutions to ensure that ownership records reflect the trust structure and that funding steps support the intended benefits of the ILIT under California rules.
When planning for beneficiaries with special circumstances we work to align the ILIT with additional trust instruments such as special needs trusts or provisions for guardianship nominations, offering clarity on how proceeds should be used and administered. We also provide practical checklists and documentation support so trustees and family members can act efficiently when needed. Clients appreciate a clear process and accessible guidance to navigate the legal and administrative complexities of trust creation and funding.
Our process begins with an initial review of your current estate plan and life insurance policies, followed by discussion of goals, beneficiaries, and funding options. We prepare a draft ILIT tailored to your needs, coordinate necessary assignments and certifications, and assist with communications to insurers and financial institutions. Throughout the process we emphasize documentation, timelines for funding, and trustee responsibilities so that the trust will function as intended. We provide follow-up guidance to confirm that premium payments and administrative steps support the trust’s long-term effectiveness.
In the initial phase we review your existing estate planning documents and life insurance policies, assess tax and funding implications, and outline possible ILIT structures tailored to your objectives and family circumstances. This includes identifying whether an assignment of an existing policy is feasible or whether a trust-owned policy purchase makes more sense. We also discuss trustee roles, distribution goals, and coordination with other documents such as wills, powers of attorney, and health care directives so the plan functions cohesively and meets your priorities.
We examine current beneficiary designations, policy provisions, and related estate planning instruments to determine how an ILIT will integrate with your overall plan. This review identifies conflicts, potential tax implications, and administrative steps required to change ownership or fund the trust. Based on this analysis, we provide recommendations for trust terms, trustee selection, and funding methods that support your goals and reduce the risk of unintended estate inclusion or administrative complications.
After reviewing documents and discussing goals, we help you decide whether to transfer an existing policy, have the trust purchase a new policy, or consider alternative arrangements. We outline the timing and documentation required for transfers, including General Assignment of Assets to Trust forms and insurer procedures, and we explain how premium payment sources and gift tax considerations affect the trust’s treatment. Clear next steps and a funding timeline ensure that the ILIT becomes effective as intended.
Once the strategy is agreed, we prepare the ILIT document with precise distribution provisions, trustee powers, and successor designations. We assist with execution formalities and coordinate the assignment or purchase of life insurance policies by the trust. This step includes preparing supporting materials such as a Certification of Trust and General Assignment paperwork, ensuring timely signatures, and notifying insurers to update ownership and beneficiary records. Proper execution and funding are critical to achieving the trust’s intended estate planning outcomes.
We draft the ILIT to reflect your distribution preferences, identify trustee duties, and incorporate provisions to facilitate administration and trust longevity. Supporting documents such as a Certification of Trust streamline interactions with financial institutions, while a General Assignment of Assets to Trust formalizes the transfer of an existing life insurance policy. Attention to these details helps prevent administrative delays and clarifies the trust’s authority when insurers or banks request proof of ownership or trustee powers.
We guide clients through insurer requirements for transferring or issuing policies owned by the trust, helping to complete forms, provide documentation, and track status until ownership records are updated. If the trust will pay premiums, we outline methods for funding premium payments through gifts or other arrangements and explain how to document those transfers. Tracking and confirming these steps is essential to ensure that the trust is the recognized policy owner and that the intended tax and estate planning benefits are realized.
After the trust is funded and the owner records are updated, trustees must administer the trust according to its terms and applicable law. This includes managing any investments, keeping thorough records, paying taxes or expenses as needed, and, in the event of the grantor’s death, filing insurance claims and distributing proceeds according to the trust provisions. We provide guidance for trustees on documentation and procedures to help ensure distributions occur smoothly and in compliance with the trust terms and California legal requirements.
Trustees have ongoing responsibilities to maintain accurate records of premium payments, gifts, investment activity, and communications with beneficiaries and financial institutions. Good recordkeeping supports transparency and helps resolve questions that arise during administration. We advise trustees on best practices for documentation, reporting to beneficiaries, and coordinating with accountants or tax advisors where necessary to fulfill fiduciary duties and to facilitate efficient trust administration that aligns with the grantor’s stated intentions.
When an insured individual passes away, the trustee files claims with the insurer, provides required documentation such as death certificates and the Certification of Trust, and manages the receipt and distribution of policy proceeds. The trustee must follow the trust’s distribution instructions while addressing any outstanding obligations, taxes, or creditor claims as applicable under law. We assist trustees in navigating this process, ensuring that claims are submitted correctly and that proceeds are allocated according to the trust terms to benefit the intended recipients efficiently and respectfully.
An Irrevocable Life Insurance Trust is a legal arrangement that owns one or more life insurance policies, with the trust document specifying how proceeds will be managed and distributed after the insured’s death. Unlike holding a policy personally with named beneficiaries, an ILIT places ownership in the trust so the proceeds pass according to trust terms rather than directly to listed beneficiaries. This structure can help achieve objectives such as estate tax planning, structured distributions, and avoiding probate for the insurance proceeds. An ILIT typically requires the grantor to relinquish ownership and certain controls to preserve the trust’s intended tax and administrative benefits. Because the trust is irrevocable, changes are limited after creation. The trustee then manages the policy and handles claims and distributions under the trust’s instructions. It is important to coordinate an ILIT with other estate documents and to ensure proper funding and assignment procedures are followed to meet your planning goals.
Transferring a life insurance policy to an ILIT can remove the proceeds from the grantor’s taxable estate if the transfer and funding meet legal requirements and appropriate timing rules. For example, transfers made more than three years before death may avoid inclusion under certain tax provisions, and careful structuring of premium payments and gift documentation supports the intended estate tax treatment. However, whether proceeds are excluded depends on the specific facts, timing, and applicable tax rules at the time of transfer. Because tax consequences can vary, it is important to analyze your situation before transferring ownership. We review policy terms, timing considerations, and funding strategies to help reduce the risk of unintended estate inclusion. Proper documentation and coordination with financial advisors helps ensure transfers align with your broader estate and tax planning objectives.
Funding an ILIT often involves either assigning an existing policy to the trust or having the trust purchase a new policy with premium payments made through gifts to the trust. When using gifts to fund premium payments, considerations include annual gift tax exclusions and whether beneficiaries have withdrawal rights under the trust for gift tax treatment. Crummey notices and structured gifting can help manage gift tax exposure, but the trust must be drafted and administered in a way that supports these mechanisms. Because gift tax rules and personal financial circumstances vary, we review funding options and help implement the chosen approach while documenting transfers and notices. Coordinating with tax advisors provides additional assurance that premium funding and gift reporting are managed in a way that supports the trust’s intended benefits and complies with applicable tax rules.
A trustee for an ILIT should be someone with the ability to manage administrative duties, communicate with beneficiaries and insurers, and handle financial matters responsibly. Trustees may be trusted family members, friends, or a corporate fiduciary, depending on the complexity of the trust and the family’s needs. Naming successor trustees and including clear guidance on trustee powers and duties helps ensure continuity and effective administration over time. Trustees are responsible for managing the policy, maintaining records, filing claims, handling premium payments where applicable, and distributing proceeds in accordance with the trust terms. We provide trustees with practical guidance on recordkeeping, communication protocols, and steps to take when the insured dies so that they can fulfill these responsibilities efficiently and in compliance with the trust and applicable law.
An ILIT can be structured to provide for beneficiaries with special needs without jeopardizing eligibility for government benefits when paired appropriately with other trust instruments such as a special needs trust. By directing life insurance proceeds into a properly drafted special needs vehicle, the trust can supply supplemental support while preserving access to means-tested benefits. Careful drafting is needed to ensure distributions are treated as needs-based supplemental assistance rather than as income that could affect benefits. Coordinating an ILIT with a special needs trust and other planning documents is essential to protect benefits and meet the beneficiary’s long-term needs. We work with clients and advisers to design trust language and distribution mechanisms that provide meaningful support while aiming to maintain eligibility for government programs where that protection is important.
If you already have a policy and want it owned by an ILIT, the first step is to confirm with the insurer whether the policy can be transferred and to review any surrender charges or restrictions. A General Assignment of Assets to Trust is often used to document the transfer. Timing and the method of transfer can affect whether the proceeds are included in the grantor’s estate, so it is important to plan and document the transfer carefully. We assist clients in reviewing policy documents, preparing assignment forms, and coordinating with insurers to update ownership records. We also advise on related steps such as gift documentation for premium payments and updating ancillary estate planning documents to reflect the new ownership structure. Careful implementation helps realize the anticipated estate planning benefits and minimizes administrative issues later.
An ILIT should be coordinated with your revocable living trust and pour-over will to ensure that overall estate objectives are met and that documents do not conflict. A pour-over will can direct assets not already in trust to the appropriate trust structure upon death, while the revocable trust may address other assets and succession goals. Ensuring beneficiary designations and trust provisions are aligned prevents unintended distributions and simplifies administration for trustees and executors. We review the full set of estate planning documents together, recommending updates when needed so that the ILIT, revocable trust, and pour-over will function as a cohesive plan. Clear integration reduces the likelihood of disputes and helps trustees and family members follow a consistent, well-documented plan after the grantor’s death.
Insurers typically require documentation such as a completed change-of-owner form, a copy of the trust agreement or a Certification of Trust, and identification for the trustee to recognize the trust as the policy owner. A Certification of Trust provides essential information to financial institutions and insurers while limiting the disclosure of private trust provisions. Properly prepared documents and clear proof of trustee authority streamline the process and reduce delays when updating ownership records. We prepare and review the necessary documentation, liaise with insurers as needed, and ensure that the trust and trustee information satisfies institutional requirements. This helps confirm that the trust is recorded as the policy owner and that future claims and communications proceed smoothly in accordance with the trust’s instructions.
ILIT proceeds are distributed according to the trust terms, which can specify timing, purposes, and conditions for distributions. The grantor can direct that proceeds be paid outright, held in trust for ongoing support, used for education, or disbursed for other specific needs. Restrictions and staggered distributions can be included to provide oversight for beneficiaries and to preserve funds for long-term objectives. Because distribution provisions affect trustee duties and beneficiary outcomes, clear drafting is essential to avoid ambiguity and to help trustees execute distributions as intended. We assist in drafting distribution language that balances flexibility for trustees with safeguards to ensure funds are used in line with the grantor’s priorities, thereby supporting targeted and orderly administration.
The Law Offices of Robert P. Bergman assist clients through every stage of the ILIT process, from initial review and strategy development to drafting, funding, and post-death administration support. We prepare trust documents, coordinate assignments and insurer communications, advise on premium funding and gift tax implications, and help select appropriate trustee arrangements that will serve the plan’s long-term needs. Our goal is to provide practical guidance that aligns the ILIT with a client’s broader estate plan and family objectives. We also provide trustees with administration checklists and support for claim filing and distributions when the time comes, helping trustees understand documentation requirements and steps to manage proceeds in accordance with trust terms. By coordinating with financial and tax advisors as needed, we aim to create durable, well-documented plans that reduce uncertainty and facilitate efficient administration for beneficiaries.
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