An Irrevocable Life Insurance Trust (ILIT) can be a powerful estate planning tool for individuals in Healdsburg and Sonoma County who wish to manage life insurance proceeds outside of their taxable estate. This guide explains what an ILIT is, how it can protect life insurance benefits, and why many families choose this strategy as part of a broader estate plan. We draw on common California rules and local practice to describe funding, trustee selection, beneficiary designations, and potential tax considerations so you can decide whether an ILIT fits your family’s goals and financial circumstances.
Creating an ILIT involves several deliberate steps, including drafting trust terms, naming a trustee, transferring ownership of a life insurance policy into the trust, and maintaining proper notices when gifts are used to pay premiums. This process helps separate the insurance proceeds from your estate for tax and administrative purposes, while providing control over distributions to heirs or charitable beneficiaries. In the following sections we walk through terminology, timing, common situations that call for an ILIT, and how a coordinated approach with other estate planning documents can protect your intentions over the long term.
An ILIT can offer several benefits for families concerned about estate taxes, creditor protection, and controlled distribution of proceeds. By placing ownership of a life insurance policy in a properly funded trust, the death benefit may be kept out of the insured’s probate estate and protected from claims in many circumstances. The trust can dictate when and how beneficiaries receive funds, helping preserve assets for minors, adults with special needs, or heirs at risk of creditor claims. In California, careful drafting and timely transfers are key to achieving intended tax and asset protection outcomes.
The Law Offices of Robert P. Bergman serves individuals and families across Sonoma County and the broader Bay Area with focused estate planning services from our San Jose office. Our practice assists clients with trusts, wills, powers of attorney, healthcare directives, and related documents that complement an ILIT. We prioritize clear communication, practical drafting, and careful attention to funding and administration steps so documents perform as clients expect. Clients appreciate our local knowledge of California probate and trust administration nuances and how those rules affect trust design and funding choices.
An ILIT is an irrevocable trust created to own and control life insurance policies. When set up correctly, the trust becomes the policy owner and beneficiary so that proceeds are paid directly into the trust at death. Because the insured no longer owns the policy, the death benefit is typically not included in the insured’s taxable estate. To achieve this result, transfers and premium payments must follow specific timing and notice requirements. Proper administration includes maintaining records, sending required notices to beneficiaries when gifts are made to pay premiums, and coordinating the ILIT with other estate documents.
The practical steps include drafting the trust agreement, transferring existing policies or purchasing new policies in the trust’s name, and establishing a trustee who will manage premium payments and distributions. Donor contributions to cover premiums are often treated as gifts to the trust’s beneficiaries and may require a limited withdrawal right for beneficiaries to preserve gift tax treatment. Failure to observe these formalities can lead to unintended tax consequences, so ongoing compliance and recordkeeping are essential components of a functioning ILIT.
An ILIT is a legal arrangement in which a trust, once created, holds ownership of a life insurance policy and receives policy proceeds when the insured dies. The trust document specifies how proceeds are to be managed and distributed, which can include immediate distributions, staged payments, or trust-managed disbursements over time. Because the grantor gives up ownership and controls direct access to the policy, the trust is generally irrevocable. This separation of ownership can help minimize estate inclusion, protect proceeds from probate, and ensure that funds serve the grantor’s intended beneficiaries according to set terms.
Establishing an ILIT requires several coordinated actions: drafting the trust instrument with clear distribution rules, selecting a trustee, transferring ownership of an existing policy or applying for a new policy in the trust’s name, and funding premium payments in a way that meets tax requirements. Beneficiary designation must point to the trust rather than individuals. The trustee’s duties include paying premiums, maintaining insurance records, issuing required notices for gifts used to cover premiums, and managing distributions consistent with the trust terms. Ongoing review ensures continued alignment with tax law and family circumstances.
This glossary explains terms frequently used in ILIT discussions to help you understand documents and conversations. Clear definitions reduce confusion when reviewing trust agreements, beneficiary designations, and funding strategies. Familiarity with these terms makes it easier to follow trustee duties, gift tax reporting, and trust administration processes. Below are concise explanations of terms such as trustee duties, grantor, Crummey notices, and estate inclusion, each described in practical language relevant to California residents and to organizing a coordinated estate plan that includes powers of attorney and healthcare directives.
An Irrevocable Life Insurance Trust is a trust that, once established, holds ownership and beneficiary rights to a life insurance policy. The grantor transfers the policy into the trust or purchases a policy in the trust’s name and arranges for premium funding. Because the trust is irrevocable, the grantor gives up direct control over the policy, which is intended to keep the death benefit out of the grantor’s probate estate. The trust document sets terms for how proceeds are held and distributed, which can protect proceeds from probate delay and provide structured support for beneficiaries.
A Crummey withdrawal right is a temporary ability given to trust beneficiaries to withdraw contributions made to an ILIT. This right converts contributions for premium payments into gifts eligible for the giver’s annual gift tax exclusion when beneficiaries are given a short window to accept or decline the gift. Trustees must typically provide written notice to beneficiaries of this withdrawal opportunity. Properly implemented notices and withdrawal windows help preserve favorable gift tax treatment, but they require careful recordkeeping and consistent administration to withstand tax or legal scrutiny.
The grantor is the person who creates the ILIT and transfers ownership of a life insurance policy into the trust. Once ownership is transferred, the trust holds the policy and the grantor no longer directly controls it. This transfer is a key step to remove the insurance proceeds from the grantor’s estate for estate tax purposes. The trust document will identify the grantor, trustees, and beneficiaries and specify premium funding procedures, distribution rules, and any limited withdrawal rights designed to preserve intended tax treatment and control over the eventual distribution of proceeds.
Under tax rules that affect estate inclusion, a life insurance policy that the insured transferred within three years of death may still be included in the insured’s estate. This three-year lookback rule means that transfers of existing policies into an ILIT must be made well in advance of the expected need for exclusion from the estate to be effective. Planning timelines and transitioning ownership early help avoid the three-year inclusion risk. Other state-specific considerations may also affect how trust property and proceeds are treated at death.
When deciding whether to use an ILIT, many clients compare it to alternatives such as keeping the policy personally owned with direct beneficiary designations, using a revocable trust, or engaging in other tax planning vehicles. A personally owned policy may be simpler but can expose proceeds to probate and estate inclusion. A revocable trust will not exclude proceeds from the grantor’s estate because the grantor retains control. ILITs require stronger formalities and administration but can offer tax advantages and distribution control that other approaches do not provide when properly implemented.
A straightforward beneficiary designation on a personally owned life insurance policy is often sufficient for individuals whose policy values and overall estate do not pose significant estate tax concern. If your estate falls well below federal or California exemption thresholds and you do not anticipate creditor exposure or beneficiary complications, the simpler approach avoids trust administration cost and complexity. In these cases, combining a well-drafted will with powers of attorney and healthcare directives may provide the necessary protection without forming an ILIT.
If beneficiaries are straightforward and capable of managing lump-sum distributions, and there is no concern about spendthrift issues or special needs planning, keeping ownership and beneficiary designations streamlined can serve family needs well. A simple design is often best when there is mutual trust among heirs and no need for staged or managed distributions. However, even in these situations, it is wise to review coordination with your overall estate plan so that proceeds pass in line with your wishes and any ancillary planning documents.
Families with sizable estates or potential creditor issues often benefit from a coordinated trust-centered approach that includes an ILIT alongside other planning tools. When life insurance proceeds could be subject to estate tax inclusion or when heirs face creditor claims, arranging ownership through a trust and combining it with other trust instruments can preserve value and control distributions. This approach requires careful drafting, proper funding, and ongoing administration to ensure the intended outcomes are realized without unintended tax consequences.
When beneficiaries include minors, individuals with special needs, or heirs who might receive public benefits, an ILIT can be tailored to provide protections and controlled access to insurance proceeds. The trust can set distribution standards, create subtrusts, or coordinate with special needs planning to preserve eligibility for benefits. Complex family dynamics, blended family concerns, or charitable intentions also favor a more comprehensive plan where trusts work together to achieve a durable, predictable result over time.
A comprehensive approach aligns an ILIT with wills, revocable trusts, powers of attorney, and healthcare directives to create a cohesive plan that addresses taxes, asset protection, and family objectives. Coordinated planning reduces the risk of conflicting provisions, avoids unintended tax consequences, and makes administration at death smoother. Trustees and fiduciaries can be given clear instructions, and successor arrangements can be documented to ensure continuity. This coordination also supports better recordkeeping and compliance with required notices and reporting.
Comprehensive planning also allows for efficient transfer strategies, such as using pour-over wills and certifications of trust to streamline probate or trust administration, and for integrating other trust types when appropriate. This holistic view helps families anticipate future changes, plan for long-term care considerations, and manage liquidity needs at the time of death. When life insurance proceeds are significant, treating the ILIT as part of a broader estate plan often delivers more predictable and protected results for beneficiaries and fiduciaries.
One of the primary benefits of including an ILIT in a comprehensive plan is the potential to exclude life insurance proceeds from the grantor’s taxable estate, thereby reducing estate tax exposure and keeping the proceeds out of probate. This can accelerate access to funds for beneficiaries and limit administrative delays and costs associated with probate proceedings. A properly funded ILIT also helps preserve asset value for heirs and can be structured to address creditor concerns, providing a measure of protection that complements other estate planning devices.
An ILIT allows the grantor to specify how and when proceeds are distributed, which helps manage large windfalls and protect beneficiaries from sudden financial pressures. Trust terms can provide for staged distributions, education funding, or lifetime support while leaving final decisions to a trustee. This structure supports prudent long-term management of funds, aligning distributions with family needs and tax planning goals. When integrated with other trusts, ILIT distributions can be coordinated to preserve public benefits, avoid duplicate taxation, and meet philanthropic intentions.
Begin ILIT planning well in advance of anticipated needs, especially if you intend to transfer an existing policy, because the three-year lookback rule can cause transferred policies to remain subject to estate inclusion if the insured dies shortly after the transfer. Keep meticulous records of trust documents, policy transfers, premium payments, Crummey notices, and trustee actions. Accurate documentation supports tax positions and helps successors administer the trust consistently. Regular reviews ensure the ILIT aligns with life changes such as new beneficiaries, changes in financial circumstances, or revisions to related estate planning documents.
Draft ILIT provisions to coordinate with wills, revocable trusts, powers of attorney, and healthcare directives so that beneficiaries and fiduciaries receive a unified plan. Include provisions for successor trustees, guidance on using proceeds for education or support, and instructions related to charitable distributions if applicable. Integrating the ILIT with your broader estate plan reduces the risk of conflicting instructions and clarifies the grantor’s intentions, which makes administration smoother and reduces the likelihood of family disputes or litigation after the grantor’s death.
Consider an ILIT if you want to keep life insurance proceeds out of your taxable estate, provide protected distributions for beneficiaries, or coordinate proceeds with long-term financial and legacy planning. Individuals with substantial life insurance coverage, blended families, or beneficiaries who may face creditor claims often find ILITs helpful. An ILIT can be structured to support education, provide ongoing income, or preserve assets for heirs with special needs. Discussing goals with an estate planning professional helps determine whether an ILIT fits your overall plan and financial profile.
You may also consider an ILIT when planning for potential estate liquidity needs so that beneficiaries have immediate access to funds to pay taxes, debts, or administrative costs without forcing the sale of other estate assets. In circumstances where maintaining privacy, minimizing probate exposure, or guiding the management of proceeds is important, an ILIT provides a framework to achieve those objectives. Proper timing, drafting, and ongoing trustee administration are necessary to realize these benefits and avoid unintended tax or inclusion issues.
Common circumstances prompting an ILIT include large life insurance policies that could push an estate toward federal estate tax exposure, beneficiaries who need structured distributions or protection from creditors, blended-family planning where proceeds should be directed in a particular way, and cases where estate liquidity must be assured without touching other assets. Families also consider ILITs when preparing for potential long-term care costs or to ensure that charitable intentions are met. Each situation benefits from a tailored trust design and a careful review of funding and administration.
When life insurance proceeds are large relative to the rest of your estate, an ILIT may prevent those proceeds from being added to the estate taxable base, potentially saving taxes at death. The trust must be properly funded and ownership transferred at an appropriate time to avoid inclusion under the three-year rule. Addressing this situation early allows time for any required transfers and for establishing gift arrangements to cover premiums so the trust will function as intended and to protect proceeds for intended beneficiaries.
Families concerned about potential creditor claims against beneficiaries or divorce situations often use ILITs to create an additional layer of protection for life insurance proceeds. By having the trust own the policy and by specifying trust distribution rules, proceeds can be managed to reduce direct exposure to creditor claims in many situations. While no arrangement can guarantee absolute protection in every circumstance, well-drafted ILIT provisions and prudent trustee administration provide meaningful safeguards that help preserve resources for the grantor’s intended recipients.
An ILIT can be structured to provide for minors or beneficiaries who need ongoing support without giving them direct control of a large lump sum. The trust can be designed to make distributions for health, education, maintenance, and support while preserving eligibility for public benefits when combined with other planning tools such as special needs trusts. ILITs can also provide liquidity to cover long-term care costs or other obligations, allowing other estate assets to remain intact for intended legacy purposes.
We are here to assist Healdsburg and Sonoma County residents with designing and implementing ILITs that reflect their family and financial goals. From the initial evaluation of whether an ILIT is appropriate, to drafting trust terms, to coordinating transfers of policies and premium funding, our approach emphasizes consistent communication and thorough documentation. We help clients anticipate timing concerns, prepare beneficiary notices, and integrate the ILIT with wills, revocable trusts, powers of attorney, and healthcare directives so the entire estate plan functions together when it matters most.
Our firm provides hands-on guidance through the technical and administrative steps required for a functioning ILIT. We help with drafting trust language tailored to your intentions, selecting a trustee, transferring policy ownership, preparing Crummey notices when needed, and establishing a premium funding plan. We prioritize clarity in documents and practical solutions to common administration challenges, helping families avoid mistakes that can undermine the intended tax or asset protection outcomes of an ILIT.
We also coordinate the ILIT with other estate planning instruments such as revocable living trusts, pour-over wills, powers of attorney, and advance health care directives so the overall plan is consistent. Our firm assists with ancillary documents often used alongside ILITs, including certifications of trust, pour-over wills, and necessary trustee appointment language. This combined approach helps ensure that beneficiary designations, trustee powers, and funding mechanisms work together to produce reliable results for your heirs.
Clients receive practical advice about administrative duties, timelines for transfers, and recordkeeping practices that support later administration. We explain how the three-year transfer rule, gift tax considerations, and trust notice requirements affect planning choices and help clients create a clear roadmap for funding and maintaining an ILIT. Our goal is to make the process manageable and to help families preserve value for their heirs while maintaining flexibility where appropriate within the legal limits of irrevocable trust planning.
Our process begins with a consultation to understand family goals, insurance holdings, and estate plan integration needs. We review existing policies, beneficiary designations, and related trust documents to identify timing issues and potential risks. After agreement on objectives, we draft the ILIT document, advise on trustee selection, and coordinate transfers or purchases of insurance in the trust’s name. We also prepare necessary notices and provide ongoing guidance on premium funding and recordkeeping to maintain the trust’s intended benefits and legal standing.
The initial phase focuses on gathering relevant documents and clarifying goals such as tax minimization, asset protection, or controlled distributions. We evaluate current insurance policies, existing estate planning documents, and family circumstances to determine whether an ILIT is appropriate. This stage includes discussing timing concerns like the three-year rule, potential premium funding sources, and beneficiary needs. Clear planning here reduces the chance of later surprises and sets the foundation for drafting a trust that aligns with your priorities.
We request copies of wills, trusts, life insurance policies, and beneficiary designations to identify inconsistencies or issues that may affect ILIT planning. This assessment looks at estate size, policy ownership, and any outstanding obligations or claims that could interfere with intended outcomes. Understanding these elements enables us to recommend whether to transfer an existing policy into a trust, purchase a new policy in the trust’s name, or pursue alternative strategies that accomplish similar goals with less administrative burden.
We work with you to define distribution objectives, timing, and any conditions for trustee decisions. Coordination with powers of attorney, advance health care directives, and other trusts ensures consistent results across documents. This phase also includes selecting trustees and successors and identifying preferred payout structures for beneficiaries. By clarifying these choices early, drafting and funding proceed more smoothly and align with your long-term wishes.
After planning decisions are made, we draft the ILIT document and related forms needed to transfer ownership or apply for policies in the trust’s name. We prepare beneficiary notices, Crummey language as needed, and documentation for premium funding through annual gifts. If transferring an existing policy, we guide the ownership change process with the insurer and confirm that beneficiary designations point to the trust. Careful attention during this stage helps preserve the intended tax and distribution benefits of the ILIT.
The trust document will include provisions for trustee powers, distribution standards, and successor appointments. When transferring an existing policy, we assist with ownership transfer forms and ensure the carrier updates records accurately. For new policies, we coordinate application and ownership in the trust’s name. We document every step so there is a clear chain showing the trust owns the policy and is designated as beneficiary, which is crucial for later administration and potential tax review.
Funding premium payments commonly involves annual gifts to the trust, with beneficiaries given a temporary withdrawal right so gifts qualify for the annual exclusion. We help prepare appropriate notice templates and recordkeeping processes to support these gifts. Alternative funding structures may be discussed depending on cash flow considerations, such as lump-sum contributions or other trust assets used to cover premiums. Each approach requires careful documentation and consistent trustee action to maintain the trust’s intended treatment.
Once the ILIT is in place, the trustee must perform duties such as paying premiums, keeping policy and trust records, issuing beneficiary notices when required, and making distributions consistent with trust terms. Periodic reviews are important to confirm that beneficiary designations align with other estate planning documents and to adapt the plan to changes in tax law, family circumstances, or policy performance. We provide guidance on trustee reporting and steps to ensure the trust continues to serve intended goals over time.
Trustees should maintain a trust file with copies of the trust agreement, policy documents, premium payment receipts, and any beneficiary notices, including Crummey letters when applicable. Clear records support gift tax positions, show consistent administration, and facilitate the trustee’s ability to respond to beneficiary inquiries or claims. Trustees should also be aware of reporting duties and be prepared to work with advisors or counsel in the event of disputes or complex claims against the trust.
We recommend regular reviews of the ILIT to ensure continued alignment with family goals and to address changes such as births, deaths, marriages, divorces, or major financial shifts. While the trust is irrevocable and direct changes are limited, adjustments in related planning documents or successor trustee appointments may be appropriate. Ongoing consultation helps trustees manage distributions prudently and ensure the trust’s terms remain practical and effective in light of evolving circumstances.
An Irrevocable Life Insurance Trust is a trust that holds ownership and beneficiary rights to a life insurance policy. When a policy is owned by the trust, death benefits are paid to the trust and distributed according to the trust’s terms rather than directly to named individuals. This arrangement can keep proceeds out of the insured’s probate estate, provide structured distributions, and allow for protective provisions that address the needs of beneficiaries or legacy objectives. Because the trust is irrevocable, the grantor gives up direct ownership and control over the policy, and the trustee assumes responsibility for administering the policy and trust assets. Funding must be handled in a way that preserves tax treatment, such as annual gifts with associated beneficiary withdrawal rights when appropriate. Proper drafting and timely transfers are essential to ensure the trust achieves the intended estate and administrative benefits.
Yes, an existing life insurance policy can often be transferred into an ILIT, but timing and insurer procedures are important. When ownership changes, the insurer must update policy records to reflect the trust as the owner and beneficiary. Careful attention is needed to complete transfer paperwork correctly and document the change. If the transfer occurs close to the insured’s death, estate inclusion rules like the three-year lookback may apply and could negate some tax benefits. Before transferring, consider whether to transfer an existing policy or to have the trust purchase a new one. Each choice has implications for underwriting, timing, premium payments, and potential estate tax treatment. Discussing these elements in advance helps avoid surprises and ensures the transfer supports your broader planning goals.
A Crummey notice informs beneficiaries that a contribution to the trust has been made and that they have a limited right to withdraw that contribution for a short period. This withdrawal right can transform the contribution into a present interest gift eligible for the annual gift tax exclusion, which helps fund premium payments without creating unnecessary gift tax liability. Trustees should regularly provide these notices when required and maintain records showing the notice was delivered and whether any beneficiary exercised the withdrawal right. Implementing Crummey notices properly requires clear timing and documentation. The notice typically explains the amount contributed, the limited withdrawal period, and instructions for exercising the right. Even if beneficiaries decline to withdraw funds, the existence of the withdrawal opportunity is the key element that supports favorable tax treatment, so consistent practices around notices and recordkeeping are important.
The three-year transfer rule can cause a transferred life insurance policy to be included in the insured’s estate if the insured dies within three years of the transfer of ownership. This lookback period means that transferring ownership of an existing policy into an ILIT shortly before death will not achieve the intended exclusion for estate tax purposes. Therefore, planning should account for this timing risk and transfers should generally be completed well in advance when possible. If the three-year rule applies, there may still be steps to manage outcomes, such as reviewing beneficiary designations and coordinating with other estate planning documents. Early planning helps avoid this complication and gives beneficiaries and trustees time to implement funding strategies and provide necessary notices to preserve intended tax positions.
Choosing a trustee for an ILIT involves weighing the administrative responsibilities against the family dynamics and trust needs. A trustee must be willing to pay premiums, issue notices, keep records, and make discretionary distributions according to trust terms. Some clients choose a trusted family member or friend who understands the family’s objectives, while others select a professional fiduciary or trust company for continuity and administrative experience. The choice should balance trustworthiness, availability, and knowledge of the trust’s administrative obligations. Naming successor trustees and providing thorough trust provisions for successor appointment helps ensure continuity and minimizes disputes. Discuss trustee compensation, liabilities, and desired powers in advance to avoid surprises. Good initial drafting and clear successor designations simplify administration and reduce the likelihood of conflicts during the trust’s lifetime.
Premium payments for an ILIT are commonly funded by the grantor making annual gifts to the trust, which the trustee then uses to pay premiums. To allow those gifts to qualify for the annual gift tax exclusion, beneficiaries are often given a limited withdrawal right and proper notice, turning the contribution into a present interest gift. Trustees must keep detailed records of contributions, notices, and payments to support the tax treatment of those gifts. Alternative funding methods may include lump-sum gifts, funding from other trust assets, or third-party contributions when appropriate. Regardless of the method chosen, consistent documentation and coordination with tax and estate advisors are essential to maintain the intended tax and legal benefits of the ILIT and to avoid disputes or misunderstandings among beneficiaries.
An ILIT can provide a measure of protection from creditors or divorce claims by ensuring life insurance proceeds are held by a trust rather than paid directly to an individual beneficiary. When the trust controls distributions and contains appropriate spendthrift or distribution provisions, beneficiaries generally do not have direct control of funds that could be reached by creditors. However, the degree of protection depends on timing, jurisdictional law, and the specific facts of a beneficiary’s creditor claims or divorce proceedings. No arrangement can guarantee absolute protection in every situation, so careful drafting and timing are important. Trustees should be mindful of local law and potential exceptions, and clients should consider how an ILIT interacts with other planning tools to enhance the likelihood that proceeds are protected for intended heirs while meeting family objectives.
An ILIT should be coordinated with wills, revocable trusts, powers of attorney, and healthcare directives so that the entire estate plan is aligned. For example, beneficiary designations on life insurance policies should point to the ILIT, and pour-over wills can ensure other assets move into a revocable trust if needed. Coordination avoids conflicting instructions and simplifies administration after death, helping trustees and fiduciaries carry out the grantor’s intentions without unnecessary delay or litigation. Additionally, integrating an ILIT with special needs planning, charitable goals, or legacy objectives helps ensure that insurance proceeds are used as intended. Reviewing all documents periodically keeps the plan current with life changes and legal developments, and makes sure that the ILIT continues to function effectively within the broader estate plan.
If the trustee fails to pay premiums, the policy may lapse, which can result in loss of coverage and the death benefit. Trustees have a fiduciary duty to follow the trust’s funding plan, pay premiums on time, and communicate with the grantor and beneficiaries. When premium payment issues arise, options may include reinstating the policy if permitted by the insurer, using trust assets to cure defaults, or pursuing alternate funding arrangements to preserve coverage when possible. Trustees should keep clear records of premium payments and correspondence with the insurer. In the event of trustee neglect, beneficiaries may have legal remedies, although litigation is typically time-consuming and costly. Preventive measures such as choosing reliable trustees, arranging dependable funding, and maintaining open communication reduce the risk of missed premiums and policy lapse.
Yes, an ILIT can be designed to work with special needs planning or to further charitable goals. For beneficiaries with disabilities, the ILIT can make distributions to a separate special needs trust or include terms that preserve eligibility for public benefits while providing supplemental support. Coordination between the ILIT and a special needs trust helps protect a vulnerable beneficiary’s long-term needs without jeopardizing benefits. For charitable intentions, the ILIT can direct a portion of policy proceeds to charities or create a charitable remainder or lead trust structure as part of an overall plan. Integrating charitable planning with the ILIT allows clients to accomplish legacy goals while managing tax and distribution considerations in a cohesive manner.
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