An Irrevocable Life Insurance Trust (ILIT) can be a powerful estate planning tool for individuals and families who want to manage life insurance proceeds, reduce estate tax exposure, and protect benefits for intended beneficiaries. At the Law Offices of Robert P. Bergman, we help clients in Rohnert Park, Sonoma County, and throughout California understand how an ILIT functions, what it can accomplish, and how it coordinates with wills, revocable living trusts, and other planning documents. This guide introduces the basic structure of an ILIT and explains when it might be an appropriate component of a broader estate plan tailored to your family’s needs.
Choosing to establish an ILIT involves important decisions about trusteeship, beneficiary designations, funding mechanisms, and tax timing. The process begins by creating a trust document that becomes the owner and beneficiary of one or more life insurance policies. Once the trust is irrevocable, the policy proceeds are generally kept outside of the insured’s taxable estate and can be distributed according to the trust terms. In this guide we outline the benefits, common uses, and practical considerations so you can make informed choices about whether an ILIT belongs in your estate plan.
An ILIT can preserve the full value of life insurance proceeds for heirs while minimizing the portion that may be subject to estate taxes or probate delay. For families with significant life insurance holdings or business owners who rely on life insurance for buy-sell funding and liquidity, an ILIT creates a separate legal entity to receive and manage policy proceeds outside the decedent’s taxable estate. This structure also allows detailed distribution rules, creditor protection in many circumstances, and the ability to provide for minors, family members with special needs, or charitable beneficiaries in a controlled manner.
The Law Offices of Robert P. Bergman has a long-standing commitment to helping California residents create estate plans that reflect their priorities and protect family wealth. Serving clients from San Jose to Sonoma County, our firm focuses on practical, clear planning solutions such as revocable living trusts, wills, powers of attorney, and irrevocable trusts including ILITs. We take the time to review assets, family dynamics, and tax considerations so each trust document functions as intended. Our approach emphasizes careful drafting, transparent communication, and coordination with financial advisers and insurance carriers to implement a reliable plan.
An ILIT is a trust that, once established and funded, holds one or more life insurance policies and controls how the death benefit is used and distributed. The trust becomes the owner and beneficiary of the policy, and the grantor removes the policy proceeds from their personal estate for tax purposes. Creating an ILIT typically requires coordinating with an insurance carrier, selecting a trustee—who will administer the trust after a death—and setting clear instructions about distributions, timing, and permitted uses. Proper timing and funding are essential to ensure the intended tax benefits are realized.
Because an ILIT is irrevocable, the grantor gives up direct control over the policy once the trust is funded. This permanence is what enables potential estate tax benefits, but it also requires careful planning to ensure continued premium payments and policy administration. Grantors often use annual gifts to the trust to cover premiums or transfer an existing policy into the trust, bearing in mind transfer timing rules that can affect tax treatment. Reviewing beneficiary designations, trust provisions, and funding strategies helps avoid unintended consequences and supports a smooth transition at the time of death.
An ILIT is a legal arrangement that separates life insurance from an individual’s taxable estate by transferring ownership to a trust that cannot be revoked. The trust document names a trustee to manage the policy and specifies the beneficiaries and conditions for distributions. The trust may receive gifts from the grantor to cover premium payments, or it may be funded by transferring an existing policy. After a qualifying waiting period and appropriate administration, the death benefit generally passes to the beneficiaries under trust terms rather than through probate, allowing for greater control over timing, uses, and protection from certain creditors.
Establishing an ILIT requires drafting the trust document, appointing a trustee, funding or transferring the policy, and coordinating with the insurance carrier to change ownership and beneficiary designations. The trustee must understand premium payment procedures, tax reporting, and trust distribution instructions. Grantors frequently include provisions to address contingencies such as trustee succession, distribution timelines for minor beneficiaries, or provisions for family members with special needs. Attention to timing is important because transfers made shortly before the insured’s death may remain inside the estate for tax purposes.
This section explains common terms used in discussions of irrevocable life insurance trusts so you can read documents and communicate more confidently with advisors. Understanding phrases like grantor, trustee, beneficiary, funding, and estate inclusion rules helps you follow planning recommendations and identify whether the ILIT structure aligns with your goals. Clear definitions also make it easier to compare an ILIT to alternative planning tools such as revocable trusts, pour-over wills, or retirement plan trusts. We include practical notes on timing and tax rules that commonly affect ILIT outcomes.
The grantor is the person who creates the trust and transfers assets or arranges for funding. In the case of an ILIT, the grantor typically transfers ownership of a life insurance policy or makes gifts to the trust to pay the policy premiums. Once the trust is irrevocable, the grantor no longer has unilateral authority to revoke or change the trust terms. Choosing how and when to fund the ILIT is one of the grantor’s key planning decisions and can have important tax and estate implications that must be handled carefully to achieve the desired outcomes.
An irrevocable trust is a legal arrangement that generally cannot be modified or revoked by the grantor after it is established, unless specific powers are reserved or parties agree to changes under state law. For ILITs, irrevocability is a defining feature that can remove the insurance proceeds from the grantor’s taxable estate, provided transfers meet timing and administrative rules. The trust’s terms govern how proceeds are invested, preserved, and distributed, often with the goal of providing long-term financial protection and preventing probate. Irrevocability also means decisions about trustee selection and trust provisions should be made with long-term intentions in mind.
The trustee is the individual or institution responsible for managing the trust assets, administering distributions, and fulfilling obligations outlined in the trust document. For an ILIT, the trustee coordinates premium payments, keeps records, files necessary tax returns, and pays the death benefit according to the trust terms. Selecting a trustee who understands fiduciary duties and the administrative requirements of life insurance policies is important. The trust should also include successor trustee provisions to ensure continuity in administration if the original trustee becomes unable to serve.
Estate inclusion rules determine whether transferred assets remain part of a decedent’s taxable estate. For ILITs, transfers of newly issued policies or properly timed transfers of existing policies are typically excluded from the grantor’s estate, but transfers made within three years of death can be included under certain tax rules. Understanding the timing of transfers, the legal ownership of the policy, and the interaction with other estate planning documents is essential to achieving the intended tax benefits. Careful planning and record-keeping support a favorable outcome under applicable laws.
When evaluating estate planning strategies, it helps to compare ILITs with alternatives like keeping a policy in your personal name, using a revocable living trust, or relying on beneficiary designations alone. Each approach has tradeoffs in terms of control, flexibility, tax exposure, and administrative complexity. An ILIT typically offers enhanced creditor protection and potential estate tax reduction but requires irrevocable transfer and ongoing trust administration. A revocable trust provides flexibility and probate avoidance for other assets but does not remove life insurance proceeds from the taxable estate in the same way an ILIT can.
For individuals whose combined estate and life insurance proceeds are unlikely to trigger federal or state estate taxes, the added complexity of an ILIT may not be warranted. In cases where policy values are modest and beneficiaries are prepared to receive proceeds directly, maintaining the policy in the individual’s name and using clear beneficiary designations can provide straightforward liquidity without trust administration. Simpler arrangements reduce ongoing administrative duties and costs while still providing immediate financial support to loved ones after a death.
If the primary objective is to deliver funds quickly to a surviving spouse or dependent with few special considerations, beneficiary designations and a revocable trust may satisfy those needs without the permanence of an ILIT. Where there is confidence that beneficiaries do not require trust-based spending controls or protections from creditors, a less formal arrangement can be more practical. It is important to assess the family circumstances, future needs, and any potential creditor or creditor claim risks before choosing a limited approach.
When clients hold significant business interests, retirement accounts, or have blended families, minor beneficiaries, or family members with special needs, a comprehensive approach to planning often provides the greatest long-term benefit. Combining an ILIT with a revocable living trust, clearly drafted powers of attorney, advance health care directives, and other supportive documents helps ensure that assets are coordinated and distributed according to the family’s intentions. Integrated planning reduces the risk of conflicting documents and helps preserve wealth across generations under predictable terms.
For clients concerned about estate taxes or potential creditor claims, a thorough planning strategy can combine the benefits of an ILIT with other trusts and protective measures to tailor outcomes. This may include retirement plan trusts, irrevocable life insurance trusts, and provisions that manage distributions to shield assets where appropriate. Coordinated planning also considers timing rules and gift tax implications to ensure that transfers yield the intended tax results, while preserving family financial stability and honoring the grantor’s legacy goals.
A comprehensive estate plan that includes an ILIT alongside wills, revocable trusts, and powers of attorney offers multiple benefits: it can reduce estate tax exposure for life insurance proceeds, provide structured and protected distributions, and avoid probate delays for those proceeds. Coordinated documents ensure beneficiaries receive support in the intended manner, grantors can set conditions or timing for distributions, and trustees have clear authority to manage funds. This integrated approach promotes continuity, reduces uncertainty for family members, and aligns financial tools with long-term goals.
Including an ILIT in an overall plan also helps address practical administration issues such as funding premium payments, designating successor trustees, and integrating funding strategies for ongoing care or business succession. When policies are significant in value, the ILIT creates a structure that can be tailored to address creditor protection, special needs provision, or charitable intentions. Thoughtful coordination with retirement plan trusts and pour-over wills ensures that all assets are directed and managed according to the grantor’s priorities and timing preferences after their death.
One of the primary benefits of using an ILIT is the potential to keep life insurance proceeds out of the insured’s taxable estate, which can reduce estate taxes and ensure immediate liquidity for heirs to pay expenses, settle debts, or maintain family businesses. Properly structured, the ILIT provides a dedicated pool of funds that beneficiaries can access according to predetermined instructions, which stabilizes financial transitions and reduces the need for forced asset sales. This planning strategy supports orderly transfers and preserves legacy intentions.
An ILIT permits the grantor to set conditions or schedules for distributions, offering protection against mismanagement, creditor claims, or premature spending, while still supporting beneficiaries’ needs. Trustees can be instructed to provide education funds, health care support, or staggered distributions over time. For families with minor children or members requiring special care, these tailored distribution rules create stability and predictable outcomes. The trust structure allows for adjustments to trustee authority and successor arrangements to maintain continuity across generations.
When creating an ILIT, ensure all paperwork with the insurance carrier reflects the trust as both owner and beneficiary where intended. Updates to ownership and beneficiary designations should be completed precisely to avoid unintended estate inclusion. Confirming carrier forms, retaining copies, and documenting the date of transfer supports later tax and administrative positions. Keep records of premium funding transfers and any gift documentation if annual exclusion gifts are used to pay premiums. Clear documentation reduces the risk of disputes and facilitates smooth trust administration when benefits become payable.
Selecting a trustee who is comfortable with the administrative aspects of life insurance policies and trust law is important. The trustee must manage premium payments, maintain records, and handle distributions according to the trust terms. Consider successor trustee arrangements to ensure continuity if the initial trustee cannot serve. Professional fiduciaries or trusted family members with access to competent tax and legal counsel can provide stability during administration. Clear instructions and a durable trustee nomination reduce the potential for conflict and support consistent trust management.
Residents of Rohnert Park and surrounding communities consider an ILIT when they want to preserve life insurance proceeds for heirs while managing estate tax exposure and avoiding probate for those funds. Individuals with significant life insurance holdings, business interests, or complex family dynamics often find that an ILIT provides the control and protection they desire. The trust can be tailored to address beneficiaries who are minors, have special needs, or require staged distributions, enabling a thoughtful and orderly transfer of wealth that aligns with long-term family goals and financial stability.
Another common reason to consider an ILIT is for business succession planning and liquidity at death. Life insurance held in trust can supply funds to buy out partners, cover estate settlement costs, or provide heirs with cash without forcing the sale of real estate or business interests. The ILIT framework also helps reduce uncertainty by providing a trustee-led mechanism for distributing proceeds under clear terms. For many families, the predictability and potential tax advantages make an ILIT an attractive addition to broader estate planning measures.
Situations that often call for an ILIT include large life insurance policies, blended families needing tailored distribution rules, business owners requiring liquidity at death, and families with heirs who would benefit from controlled distributions. An ILIT can also be useful when the goal is to provide a dedicated, protected source of funds for minors, family members with limited financial capacity, or charitable bequests. Evaluating family goals, estate size, and potential creditor exposure helps determine whether an ILIT will serve the intended purpose.
When life insurance proceeds are substantial relative to the rest of an estate, an ILIT can help prevent those proceeds from increasing estate tax liabilities and can ensure they are distributed according to the grantor’s plan. This is particularly relevant for individuals whose estate may exceed thresholds for federal or state estate tax, or when proceeds could trigger significant tax exposure. By transferring ownership of the policy to the trust, the grantor creates a separate vehicle that can hold and distribute funds in a tax-efficient and organized manner.
Business owners often use life insurance to fund buy-sell agreements or provide liquidity to keep the business running after an owner’s death. Placing life insurance into an ILIT ensures that proceeds are available for these purposes without becoming part of the deceased owner’s taxable estate. This protects the business and facilitates an orderly transition. The trust can be structured to pay designated beneficiaries or the business according to specific terms, helping preserve operational continuity and protecting family wealth tied up in business interests.
An ILIT allows grantors to set clear rules for how and when beneficiaries receive distributions, which is particularly valuable for minor children or family members with limited financial capacity. The trust can limit access to funds until beneficiaries reach certain ages, specify uses such as education or health care, and protect assets from outside claims. This structure provides a durable mechanism to ensure funds are used as intended and that there is professional oversight when needed, offering peace of mind about the long-term care and financial security of loved ones.
The Law Offices of Robert P. Bergman serves clients in Rohnert Park, Sonoma County, and throughout California with comprehensive ILIT planning and related estate documents. We assist with drafting trust agreements, coordinating ownership transfers with insurance carriers, preparing supporting documents like pour-over wills and powers of attorney, and advising on funding strategies to maintain policy coverage. Our firm aims to make the process clear and manageable by handling administrative details and explaining how trust provisions interact with tax and probate rules so families can move forward with confidence.
Choosing a firm to implement an ILIT means selecting a team that understands trust drafting, coordination with insurers, and estate tax considerations. At the Law Offices of Robert P. Bergman, we provide personalized planning that reflects your family circumstances and long-term goals. We focus on clear communication, thorough documentation, and practical steps to ensure the trust functions as intended. Our office helps manage trustee selection, transfer mechanics, and necessary filings so clients can be confident that the ILIT is set up and administered properly.
We assist clients in integrating ILITs with other estate planning instruments such as revocable living trusts, pour-over wills, powers of attorney, and advance health care directives. This coordinated approach reduces the risk of conflicting directions and supports a smoother transition for heirs. From planning premium funding to naming successor trustees, we handle the administrative elements that can create confusion if left unaddressed. Our goal is to protect family assets and help ensure the grantor’s intentions are carried out precisely and predictably.
Our firm serves a broad set of client needs including business succession, providing for minor beneficiaries, and preparing for retirement plan distributions in coordination with trust structures. We work with clients and their financial advisers to craft plans that are sustainable and aligned with tax and legal requirements. For residents of Rohnert Park and Sonoma County, we provide local knowledge, accessible service, and practical recommendations designed to preserve family wealth, provide liquidity, and deliver peace of mind through well-drafted trust documents and clear implementation strategies.
Our process begins with a confidential consultation to review your assets, insurance holdings, family circumstances, and objectives. We then recommend trust provisions and a funding strategy, draft the ILIT document, and coordinate necessary paperwork with insurance carriers to transfer ownership and beneficiary designations. Once the trust is executed, we provide guidance to ensure premiums are funded appropriately and trustees understand administrative duties. Throughout, we document transfers and provide copies of all instruments so beneficiaries and trustees have clear instructions at the time of need.
The first step is a careful review of existing insurance policies, estate documents, and financial goals to determine whether an ILIT addresses your needs. We identify policies to be transferred or new policies to be issued in trust, discuss funding strategies, and explain timing considerations that could affect tax treatment. During this phase we also consider beneficiaries’ needs, potential trustee candidates, and any coordination required with retirement accounts or business succession plans to ensure a cohesive strategy.
We examine current life insurance policies to determine whether transferring ownership to an ILIT or issuing a new policy owned by the trust is most appropriate. The analysis includes reviewing policy terms, surrender values, premium schedules, and carrier transfer requirements. We evaluate the timing of transfers and whether any three-year rule or other tax consideration may apply. Based on that assessment, we propose the ownership approach that best aligns with your estate planning and funding objectives.
Choosing the right trustee and drafting clear trust provisions are essential. We help you identify a trustee who has the capacity to administer the trust and recommend successor trustee arrangements. The trust document is drafted to reflect your distribution preferences, premium funding instructions, and any protective provisions for beneficiaries. We include trustee powers and reporting requirements to promote transparent administration and reduce the likelihood of disputes or confusion during trust administration.
After the trust document is finalized, the trust is executed according to state formalities and ownership of the life insurance policy is transferred to the trust or the carrier issues the new policy in the trust’s name. We coordinate with the carrier to complete assignment and beneficiary designation forms and document the date of transfer. If premium payments will be funded through gifts, we prepare gift documentation and advise on annual exclusion strategies to support premium funding while aligning with tax rules.
We work directly with insurance carriers to ensure ownership and beneficiary designations reflect the trust’s role. This involves completing carrier-specific forms, confirming effective dates, and documenting transfers or new policy issuances. Clear communication with the carrier avoids administrative errors that could undermine the trust’s tax benefits or create ambiguity about ownership. We retain copies of carrier confirmations and assignment documents to support trust administration and any future tax reporting requirements.
When premiums are funded through annual gifts to the trust, we prepare the necessary gift letters and instructions so trustees can verify the source of payments. Proper documentation helps preserve the intended tax treatment and support annual exclusion claims. We advise on whether to use direct beneficiary gifts, Crummey notice arrangements, or other mechanisms appropriate to your circumstances. Well-documented funding reduces the chance of disputes and creates a clear paper trail for trustees and beneficiaries.
Ongoing administration includes maintaining premium payments, keeping accurate records, filing any required tax returns, and communicating with beneficiaries. The trustee must follow the trust terms to manage distributions, invest available funds prudently when appropriate, and handle benefit payments when a death occurs. We provide guidance to trustees on their responsibilities and stand ready to assist with tax filings, beneficiary communications, and decisions about distribution timing to ensure the trust meets its intended purposes over time.
Trustees should maintain comprehensive records of premium payments, gift documentation, communications with beneficiaries, and any trust investments or distributions. Accurate recordkeeping supports tax positions and clarifies the trustee’s actions in administering the trust. We advise trustees on best practices for documentation and provide templates or sample letters for annual notices or requests. This attention to detail helps minimize disputes and supports a transparent process when beneficiaries seek information about trust administration.
When a death benefit becomes payable, trustees must coordinate notice to beneficiaries, collection of proceeds, and distributions according to the trust terms. Timing and management of distributions should align with the grantor’s intent while allowing for necessary estate settlement tasks such as paying debts or taxes when applicable. Trustees may also consult with beneficiaries and advisers to make prudent decisions about investments or structured distributions. Clear instructions in the trust document streamline this process and reduce potential disputes.
An ILIT is a trust that owns and controls life insurance policies and directs how death benefits are paid to beneficiaries. Unlike keeping a policy in your name where the proceeds may be included in your taxable estate, an ILIT can remove the death benefit from your estate when properly funded, potentially reducing estate tax exposure and enabling more controlled distributions. The trust becomes the owner and beneficiary of the policy and is administered by a trustee according to the trust terms. Establishing an ILIT involves drafting the trust, transferring ownership or issuing a new policy in the trust’s name, and coordinating with the insurance carrier to confirm ownership changes. Because the trust is irrevocable, the grantor gives up direct control over the policy; however, the trust’s distribution provisions and trustee powers can be tailored to reflect the grantor’s intentions. Careful documentation and timing are important to secure the intended tax and probate benefits.
ILITs are typically funded either by transferring an existing life insurance policy into the trust or by having the trust own a newly issued policy. Once the trust owns the policy, the trustee is responsible for administering it, including ensuring premiums are paid on time. Grantors often make annual gifts to the trust to cover premium payments, sometimes using mechanisms such as annual exclusion gifts to reduce gift tax impact. Another common funding approach involves Crummey notices, which inform beneficiaries of their right to withdraw gifts for a limited period to qualify for the annual gift tax exclusion. Proper documentation of gifts, notices, and premium payments helps establish the trust’s funding history and supports the tax positions relied upon in planning. Coordination with the insurance company and careful recordkeeping are essential to prevent lapses in coverage.
Transferring a policy to an ILIT can have tax implications if not handled properly. For example, under certain rules transfers made within three years of the insured’s death may be included in the insured’s taxable estate, which could reduce the anticipated estate tax benefits. The nature of the transfer—whether a new policy is issued in the trust’s name or an existing policy is assigned—also affects timing and tax treatment. To avoid unintended tax consequences, it is important to plan transfers well in advance of expected need and to document all transactions. We review policy values, transfer timing, and available exclusions to develop a funding plan that minimizes tax risk and preserves the trust’s intended benefits. Clear communication with advisers and the insurance carrier reduces the likelihood of costly mistakes.
An ILIT controls how beneficiaries access policy proceeds because the trust document specifies distribution terms, timing, and permitted uses. Instead of receiving funds outright, beneficiaries receive distributions according to the trust’s instructions, which may include lump sums, staggered payments, or conditional disbursements for education, health care, or support. This structure protects funds from immediate dissipation and enables careful stewardship when beneficiaries are young or inexperienced managing significant assets. Trustees are responsible for following the trust terms and can be directed to invest or manage funds prudently until distributions are made. Beneficiaries receive clear guidance and protections under the trust terms, and the trust can include provisions to address changing circumstances, successor trustees, and other administrative matters to ensure fair and predictable outcomes.
An ILIT can offer a level of protection for proceeds against certain creditor claims depending on state law and the trust’s terms. Because the death benefit is paid to the trust rather than directly to individual beneficiaries, the funds can be held and distributed in a manner that reduces the immediate availability of proceeds to creditors. For families concerned about judgments or financial claims, the trust can include distribution rules that limit beneficiary access and provide oversight. However, asset protection outcomes vary by jurisdiction and individual circumstances. Factors such as whether funds are subject to division in divorce or prior obligations can affect protection. Careful drafting and coordination with family law counsel and financial advisers can help maximize the protective benefits available under California law and align trust provisions with broader asset protection goals.
If a trustee fails to make premium payments and a policy lapses, the intended benefits of the ILIT can be jeopardized. The trust document should include clear instructions and contingency plans to ensure premium payments remain current, such as backup funding sources or successor trustee powers to take corrective action. Regular trustee communication, recordkeeping, and oversight reduce the risk of a lapse and protect the policy’s long-term viability. In addition, selecting a trustee with administrative capacity or naming a corporate fiduciary can provide added assurance that premiums will be managed responsibly. If a lapse occurs, options may exist to reinstate the policy depending on carrier rules, though reinstatement can involve additional costs and underwriting. Prompt action and professional guidance help mitigate potential damage from missed payments.
An ILIT often complements other estate planning tools such as retirement plan trusts and pour-over wills to create a cohesive plan. Retirement plan trusts can address distribution of qualified plan benefits, while a pour-over will funnels remaining assets into a revocable living trust at death. Coordinating these instruments ensures that life insurance held in an ILIT, retirement accounts, and other assets are distributed in a manner consistent with the grantor’s objectives and tax strategy. Coordination also helps avoid conflicting beneficiary designations and overlapping administration. We review all estate documents and beneficiary forms to align instructions, minimize probate exposure, and ensure that lifetime decisions support orderly transfers. This integrated approach facilitates smoother administration and reduces the risk of unintended outcomes caused by inconsistent documents.
Timing rules are critical when transferring a life insurance policy into an ILIT. Transfers made within a certain period prior to the insured’s death may remain part of the taxable estate under applicable law, which can negate some intended tax advantages. Planning transfers well in advance and carefully documenting the effective date of transfer helps secure the intended benefits and avoids potential estate inclusion. Another timing consideration involves premium funding and gift tax rules; gifts used to pay premiums should be documented and made in a manner that supports any annual exclusion claims. Working with counsel to establish the ILIT and coordinate transfers and funding reduces the risk of timing-related pitfalls and supports predictable tax outcomes for the estate and beneficiaries.
Because an ILIT is typically irrevocable, changing its terms after establishment is limited and often requires the agreement of beneficiaries or court action depending on state law. That permanence is part of what allows the ILIT to provide potential estate tax benefits and creditor protections. Nonetheless, some limited changes may be possible through decanting or consent procedures if permitted by law, or by naming successor trustees with different administrative strategies. Given the limited ability to modify the trust, careful initial drafting is important to anticipate future needs and include flexible trustee powers. We guide clients through drafting options that maintain the trust’s objectives while providing necessary administrative flexibility. Reviewing the plan periodically helps identify whether additional planning measures are needed to address changing family circumstances.
Choosing a trustee for an ILIT involves balancing trust administration skills, availability, and impartiality. Trustees handle premium payments, maintain records, communicate with beneficiaries, and distribute funds according to the trust terms. Family members, trusted friends, or professional fiduciaries each have advantages and tradeoffs; the right choice depends on the family’s dynamics and the complexity of the trust’s administrative needs. It is wise to name successor trustees and provide clear instructions to support continuity if the initial trustee becomes unable to serve. We advise clients on trustee selection, drafting powers and duties, and creating a succession plan that preserves the grantor’s intent and supports consistent administration across generations.
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