An Irrevocable Life Insurance Trust (ILIT) can be an effective tool for individuals in London, California, who want to control how life insurance proceeds are held and distributed while minimizing estate tax exposure and protecting beneficiaries. At the Law Offices of Robert P. Bergman, we help clients understand whether an ILIT fits into their overall estate plan and how it interacts with wills, revocable living trusts, powers of attorney, and other planning documents. This overview explains what an ILIT is, common reasons to use one, the basics of funding and administration, and practical considerations for selecting trustees and beneficiaries.
For families, business owners, and others with significant life insurance policies, an ILIT can provide clarity and legal separation between the insurance contract and the insured’s estate. This separation can prevent insurance proceeds from being included in the insured’s probate estate and may simplify administration after a death. Our office guides clients across Tulare County and the surrounding region through document drafting, trustee selection, funding strategies, and coordination with other estate planning vehicles such as pour-over wills, retirement plan trusts, and special needs trusts to ensure a cohesive plan tailored to each client’s family and financial circumstances.
An ILIT matters because it creates a legal structure that holds life insurance policies outside of a decedent’s probate estate, which can reduce estate administration complexity and help protect beneficiary interests. Benefits often include potential estate tax mitigation, creditor protection for trust-held proceeds, and clearer rules for distribution that reflect the grantor’s wishes. Beyond tax and creditor considerations, an ILIT can preserve liquidity to pay estate expenses, fund buy-sell agreements for business owners, and provide for minor or vulnerable beneficiaries over time. Choosing whether an ILIT is appropriate requires reviewing policy ownership, premium funding, and the grantor’s broader planning objectives.
The Law Offices of Robert P. Bergman assists individuals and families in San Jose, London, and throughout California with estate planning matters including revocable living trusts, wills, advanced directives, and trust-related strategies like ILITs. Our firm focuses on creating practical documents that address tax planning, beneficiary designations, incapacity planning, and the smooth transition of assets. We emphasize clear communication, careful drafting, and coordination among financial and tax advisors when needed. Clients receive tailored guidance on trustee duties, funding mechanics, and ongoing trust administration to ensure plans function as intended over time.
An ILIT is a trust designed to own and control life insurance policies on the grantor’s life, removing the death proceeds from the grantor’s taxable estate if structured properly. To form an ILIT, a trust agreement is drafted, a trustee is appointed, and ownership of an existing policy is transferred into the trust or a new policy is purchased by the trust. Premiums are typically paid by the grantor through gifts to the trust, and careful attention is required to avoid retention of incidents of ownership that would pull the death benefit back into the estate. The ILIT can provide designated distributions, subtrusts, or discretionary distributions to beneficiaries.
Proper funding and timing are essential when establishing an ILIT. Transfers of existing policies may trigger gift tax reporting and require a three-year rule awareness, under which proceeds remain includable in the grantor’s estate if death occurs within three years of certain transfers. Trustees must manage premiums, keep records of gifts used to pay those premiums, and communicate with beneficiaries about trust terms. Coordination with other estate planning documents and beneficiary designations ensures consistency across the estate plan and prevents unintended inclusion of proceeds in probate or estate calculations.
An ILIT is a legally binding arrangement where the grantor transfers ownership of life insurance policies to a trust that cannot be revoked or altered unilaterally by the grantor. The trust document sets out who will receive the trust assets when the insured dies and may include provisions for staggered distributions, educational or healthcare funding, or legacy gifts. The trustee manages the policy, handles premium payments that come from gifts to the trust, and administers distributions according to the trust terms. This separation helps keep the insurance benefits out of the probate estate and can provide estate liquidity for tax liabilities, debts, and final expenses.
Key elements in an ILIT include a well-drafted trust instrument, a capable trustee, clearly identified beneficiaries, and a funding plan for premiums. The process involves drafting the trust terms for control and distribution, transferring ownership or having the trust purchase a new policy, and setting up mechanisms for making gifts to the trust to cover premiums. Trustees must maintain accurate records of gifts and premium payments, provide trust accounting as needed, and follow the distribution instructions in the trust document. Ongoing review is important to reflect life changes, beneficiary additions, or policy adjustments.
Understanding common terms helps clients navigate ILIT planning with confidence. This section defines terms you will encounter when forming or administering an ILIT, such as grantor, trustee, beneficiary, incidents of ownership, and the three-year inclusion rule. Clear definitions make it easier to coordinate ILIT decisions with other estate planning tools like revocable living trusts, pour-over wills, and powers of attorney. Familiarity with these terms also helps when coordinating with insurance agents, tax advisors, and financial planners to ensure that the trust functions as intended after funding and beyond.
The grantor, sometimes called the settlor, is the person who establishes the ILIT, transfers the life insurance policy into the trust or causes the trust to purchase a policy, and typically makes gifts to the trust to pay premiums. The grantor’s actions at formation and during the funding period need careful documentation to avoid unintended tax consequences. While the trust is irrevocable, the grantor’s initial decisions—such as selecting trustees, determining distribution terms, and outlining contingent beneficiaries—shape how the trust assets will be controlled and distributed for the benefit of named beneficiaries.
A trustee is the individual or entity appointed to manage the ILIT, handle premium payments, file necessary tax or gift reports, and distribute proceeds according to the trust terms. Trustee duties include maintaining accurate records of gifts used for premiums, communicating with beneficiaries about trust procedures when appropriate, and ensuring policy obligations are met. The trustee must follow the trust document’s instructions, act in the beneficiaries’ interest as required by trust law, and coordinate with legal and financial advisors when policy changes or trust administration issues arise.
Incidents of ownership include any rights that effectively allow the policy owner to control or benefit from the policy and can include the ability to change beneficiaries, borrow against the policy, or surrender it for cash. If the grantor retains certain incidents of ownership after transferring a policy to an ILIT, the policy proceeds may be pulled back into the estate for tax purposes. Drafting and transfer must therefore ensure the grantor relinquishes control consistent with the trust’s logic to achieve the expected estate planning outcome.
The three-year inclusion rule is a tax provision that can cause life insurance proceeds to be included in the grantor’s estate if a policy is transferred to another owner and the insured dies within three years of the transfer. This rule underscores the importance of timing when moving an existing policy into an ILIT; many clients instead have the ILIT purchase a new policy or plan transfers well ahead of any anticipated need. Proper planning helps avoid unintended estate inclusion while still achieving the intended benefits of using a trust to hold life insurance.
Choosing among options such as keeping a policy in the personal estate, naming beneficiaries directly, or transferring a policy to an ILIT requires balancing tax, administrative, and family considerations. Leaving a policy in the estate may be simpler but can expose proceeds to probate and estate tax inclusion. Naming beneficiaries directly is straightforward but offers less control over timing, use, and protection from creditors for minor or vulnerable recipients. An ILIT offers structured control and potential tax advantages, though it adds administration and requires careful funding and trustee selection to function properly.
A limited or direct approach to life insurance ownership may suit individuals whose estates are modest in size relative to current exemption levels and who prioritize simplicity. If the insured’s estate is unlikely to be subject to estate tax, or if liquidity needs can be met without complex trust structures, leaving policies in the personal estate or naming beneficiaries directly can be reasonable. This approach reduces administrative burdens, avoids trust formation and ongoing trustee responsibilities, and may be preferable for those who value flexibility over the additional controls an ILIT provides.
When beneficiaries are financially responsible adults and there is minimal concern about creditor claims, control over distributions may be less important. Direct beneficiary designations allow proceeds to transfer quickly without trust administration. This option can be suitable for grantors who prefer minimal ongoing paperwork and who do not need to provide staged distributions or oversight for minor or vulnerable beneficiaries. Nevertheless, periodic reviews of beneficiary designations and coordination with wills and trusts are recommended to prevent unintended outcomes.
Individuals with larger estates, blended families, business interests, or specific legacy intentions often benefit from a comprehensive approach incorporating an ILIT. Such planning protects policy proceeds from being misdirected, clarifies distributions between multiple heirs, and can safeguard proceeds for minors or beneficiaries with special needs. For business owners, an ILIT can fund buy-sell agreements or provide liquidity for estate settlement. A comprehensive plan ensures that the ILIT coordinates with revocable living trusts, retirement plan trusts, pour-over wills, and other documents to implement consistent and durable estate planning objectives.
When a grantor wishes to control how insurance proceeds are used—such as staggering payouts for beneficiaries, funding education, or maintaining funds for a surviving spouse—an ILIT offers mechanisms to set conditions and timelines for distributions. This structure can protect proceeds from premature spending, divorce settlements, or creditors, and can ensure funds are available for specified purposes over time. Comprehensive planning uses trust provisions to balance flexibility with protective measures tailored to family and financial circumstances.
A comprehensive approach that integrates an ILIT with other estate planning tools can deliver clear benefits: potential estate tax mitigation, protection from creditor claims, structured distributions, and liquidity planning. By coordinating beneficiary designations and trust documents, the overall estate plan reduces the risk of conflicting instructions and unintended probate inclusion. This approach also allows for professional trustee administration or trusted family trustees to carry out the grantor’s wishes, creating predictable outcomes for beneficiaries and reducing stress during estate settlement.
Comprehensive planning also helps ensure continuity in family business succession, retirement plan coordination, and special needs planning, when applicable. An ILIT can complement a revocable living trust, pour-over will, and retirement plan trust to provide multiple layers of protection and clarity. Regular reviews ensure documents remain aligned with changes in law, family circumstances, and financial conditions. The result is a cohesive plan that implements the grantor’s intentions while addressing tax, liquidity, and family stewardship considerations over the long term.
One major advantage of an ILIT-centered plan is the ability to control how and when proceeds are distributed to beneficiaries. Trust provisions can stagger payouts, establish trusts for minors, or require trusts to be used for specific purposes such as education or healthcare. This structure protects proceeds from being dissipated too quickly or exposed to creditors and marital claims. It also allows the grantor to shape long-term financial security for family members by defining trustee discretion, distribution triggers, and contingency provisions that reflect evolving family needs.
An ILIT can provide a layer of protection that helps shield life insurance proceeds from estate inclusion and third-party claims when properly structured. By removing ownership from the grantor and ensuring no retained control, proceeds are more likely to remain outside probate and therefore available quickly to pay final expenses or provide for beneficiaries. While no arrangement guarantees absolute protection against all claims, a thoughtfully drafted and administered ILIT can reduce exposure to estate taxes and offer greater security for intended recipients when compared to keeping policies directly in the estate.
Timing matters when transferring an existing policy into an ILIT because the three-year inclusion rule can cause proceeds to be included in the grantor’s estate if the insured dies within three years of a transfer. Consider whether it makes sense for the ILIT to purchase a new policy or to transfer an existing one well in advance of potential estate events. Document gifts used for premium payments and maintain records of trustee actions. Coordination with an insurance agent and tax advisor will help ensure that the funding approach achieves the intended estate planning objectives without unintended tax consequences.
An ILIT should not exist in isolation; it must be coordinated with beneficiary designations, a revocable living trust, a pour-over will, powers of attorney, and any retirement plan trusts. Review plan documents regularly to ensure references are consistent and that naming conventions across documents match your intentions. Periodic reviews are also necessary when family, financial, or legal circumstances change. Clear coordination reduces the risk of conflicting directives and supports a smoother estate administration process for survivors and fiduciaries.
London residents consider an ILIT when they want to keep life insurance proceeds out of the probate estate, provide guaranteed liquidity for final expenses or estate taxes, and protect beneficiary interests from creditors or unintended claims. The ILIT structure supports staged distributions and tailored support for minors or beneficiaries with special needs. For business owners, an ILIT can be used in succession planning to fund buy-sell agreements or to provide cash to pay estate settlement costs. Each situation requires a careful review of family dynamics, asset composition, and long-term objectives.
An ILIT may also be appropriate for those who want greater control over how life insurance benefits are administered after death, rather than leaving distributions directly to individual beneficiaries. Trust provisions can address one-time payments, ongoing support, educational funds, or other legacy goals. Additionally, when combined with other estate planning vehicles like revocable living trusts and retirement plan trusts, an ILIT allows for a cohesive strategy to preserve family wealth, reduce administrative burdens, and provide continuity for beneficiaries during the often stressful period following a death.
Common circumstances prompting clients to consider an ILIT include large life insurance policies that could cause estate inclusion, blended families requiring distribution controls, business owners needing liquidity for succession planning, and families wanting to protect funds for minors or beneficiaries with special needs. Other scenarios include concerns about creditor protection, the desire to provide for charitable gifts through life insurance, or having an estate with complex asset types that require careful coordination among trusts, wills, and beneficiary designations.
When an individual owns a life insurance policy of significant value relative to the estate, including the policy directly in the estate can increase estate tax exposure and complicate administration. Transferring ownership to an ILIT, when properly structured and timed, can help keep the death benefit outside of the grantor’s taxable estate. This can preserve more of the estate for beneficiaries and provide ready liquidity to pay estate obligations without requiring the sale of other assets under duress.
Blended families often have competing interests and a need for clear instructions to protect multiple beneficiaries. An ILIT allows a grantor to specify how proceeds are allocated among a current spouse, children from prior relationships, and other named beneficiaries. Trust terms can include staged distributions or conditions to ensure fair treatment and to prevent unintended outcomes that might otherwise arise from simple beneficiary designations. This level of control reduces family disputes and helps preserve intended legacies over time.
Business owners commonly use life insurance proceeds to provide liquidity for buy-sell agreements, pay estate taxes, and ensure continuity for surviving partners. An ILIT can be structured to hold the policy that funds these arrangements, keeping the insurance benefit aligned with business succession plans while providing clear instructions to trustees on the use of proceeds. This approach can prevent disruption after a death and ensure that business interests are handled in accordance with prearranged agreements and trust terms.
The Law Offices of Robert P. Bergman serves clients in London and throughout Tulare County, offering legal services focused on estate planning and trust administration. We assist with drafting ILITs, coordinating policy transfers or purchases, setting up funding mechanisms for premium payments, and advising on trustee selection. Our approach emphasizes clear documents, careful recordkeeping, and practical advice tailored to each client’s family and financial circumstances. We also work closely with insurance agents and financial advisors to implement strategies that align with your goals and protect your loved ones.
Our firm focuses on clear, practical estate planning solutions for clients in San Jose, London, and across California. We take time to understand each client’s family, financial picture, and long-term goals before drafting an ILIT or other planning documents. We provide guidance on funding strategies, trustee selection, and coordination with other estate planning instruments like revocable living trusts and pour-over wills. Clients receive plain-language explanations of complex legal and tax considerations, so they can make informed choices about their plans.
We assist with detailed document drafting, careful transfer and funding procedures, and advice on maintaining records and compliance with gift and tax reporting requirements. Our team helps clients anticipate scenarios involving creditor claims, estate settlement needs, and family dynamics, and we draft trust provisions that reflect the client’s intentions while being administrable by trustees. Ongoing reviews are encouraged to keep plans current as laws and personal circumstances change, ensuring that the ILIT continues to perform as intended.
Accessibility and client communication are central to our approach. We make ourselves available to answer questions about trustee duties, beneficiary designations, and coordination with insurance carriers, and we provide practical checklists to support trustees in administering ILITs. Our goal is to make the process straightforward and reliable so clients can feel confident that their plans protect family interests and reflect their wishes for legacy and financial security.
Our process begins with a thorough review of existing policies, beneficiary designations, and overall estate objectives. We then recommend whether an ILIT is appropriate, draft tailored trust documents, and advise on whether to transfer an existing policy or have the ILIT purchase a new policy. Once the trust is established, we assist with funding plans for premiums, prepare necessary documentation for gift reporting when applicable, and guide trustees through their operational duties. We also coordinate with financial and insurance professionals to ensure seamless implementation.
The initial review focuses on inventorying life insurance policies, assessing current ownership and beneficiary designations, and identifying estate planning goals. We evaluate potential estate tax exposure, liquidity needs, and family dynamics to recommend whether an ILIT would advance the client’s objectives. This step includes discussing trustee options, funding mechanisms for premiums, and potential interactions with revocable trusts and wills. A clear strategy is developed that balances simplicity with the protections necessary to achieve the client’s intended outcomes.
We review the policy’s ownership, beneficiary designations, cash value, loan provisions, and any riders or contractual details that may affect transferability or funding. Understanding policy terms is essential to determine whether a direct transfer is appropriate or if creating a new policy within the trust is preferable. This assessment also considers possible gift tax consequences and the timing implications of the three-year rule, providing the client with a clear picture of options and potential outcomes.
During initial discussions we focus on the client’s goals for legacy, liquidity, and beneficiary protections, and we explore trustee options that match those goals. Choosing whether to appoint a family member, trusted friend, or professional trustee depends on the complexity of administration and the level of oversight desired. We advise on drafting trustee powers, specifying distribution standards, and naming successor trustees to ensure continuity in trust administration and clarity for those who will manage the trust in the future.
Once a strategy is agreed, we draft the ILIT document tailored to the client’s distribution preferences, trustee powers, and funding plan. The trust instrument addresses how proceeds are to be used, any restrictions or conditions on distributions, and the roles of trustees and successors. We prepare transfer forms for existing policies or coordinate with insurance carriers for new policy purchases, ensuring the trust is properly named as owner and beneficiary in a manner consistent with estate planning goals.
Trust drafting involves specifying distribution mechanisms, trustee authorities, and any special provisions for minors, special needs beneficiaries, or charitable gifts. We tailor language to reflect the client’s intentions while ensuring the document is administrable and aligned with California trust law. Attention is paid to contingencies and successor arrangements so trustees can execute the plan in a predictable manner, reducing the potential for conflict and ensuring beneficiary needs are anticipated and addressed.
We coordinate directly with insurance carriers or agents to change ownership of an existing policy or to arrange for a trust-owned new policy. Proper paperwork is completed to name the ILIT as owner and, where appropriate, as beneficiary with the correct trust identification. When premiums will be paid by gifts to the trust, we document those gifts and explain reporting requirements. This step ensures the funding plan is clear, documented, and consistent with the trust terms so administration proceeds without undue complications.
After formation and policy ownership transfer or purchase, the trust requires funding and ongoing administration. Trustees must accept the role, manage premium payments from gifts, track records of contributions, and maintain communication with beneficiaries as appropriate. We provide guidance on trustee duties, assist with any necessary filings, and recommend periodic reviews to make sure the ILIT remains aligned with family circumstances and tax law changes. Proper administration helps the ILIT deliver its intended benefits when life insurance proceeds become payable.
We provide trustees with clear instructions about maintaining records of gifts used for premium payments, policy statements, and any trust accounts set up to receive contributions. Good recordkeeping supports transparency, makes gift tax reporting straightforward when required, and helps to demonstrate that the trust operates as an independent owner of the policy. Trustees also learn the steps involved in submitting claims and managing distributions when proceeds are paid to the trust, helping beneficiaries receive timely and orderly support.
Life changes such as marriage, divorce, births, deaths, or significant shifts in asset values may require adjustments elsewhere in the estate plan, even though the ILIT itself is irrevocable. We recommend periodic reviews to confirm the ILIT’s ongoing fit within the overall plan and to coordinate any necessary updates to related documents like revocable trusts, wills, and beneficiary designations. These reviews help ensure that the ILIT remains consistent with the client’s intentions and that its administration continues to meet family needs.
An Irrevocable Life Insurance Trust is a trust created to own life insurance policies, providing a legal arrangement that separates policy proceeds from the grantor’s probate estate when properly structured. Unlike a revocable living trust that can be changed or revoked by the grantor during life, an ILIT is designed to be irrevocable so that the insured does not retain control that would bring proceeds back into the estate. The trust instrument sets out how proceeds will be managed and distributed to beneficiaries under the trustee’s administration. Setting up an ILIT involves drafting a trust document, appointing a trustee, and transferring policy ownership or arranging for the trust to purchase a new policy. This structure supports specific goals like estate liquidity, staged distributions, and protection from creditors, but it also requires careful planning around funding, timing, and coordination with other estate documents to achieve the intended results without unintended tax or administrative complications.
Transferring an existing policy to an ILIT is generally considered a gift for tax purposes and may require filing a gift tax return if the transfer exceeds annual exclusion amounts; however, many transfers fall below reporting thresholds or are eligible for specific tax treatments. It is important to document gifts used to pay premiums and to understand how the annual exclusion can be used to facilitate premium funding through Crummey withdrawal powers or other mechanisms allowed by the trust. Careful planning with a tax advisor helps determine whether a transfer will create a reportable gift and whether any tax liabilities are likely. In many cases, a trust-owned new policy is used to avoid triggering unintended gift consequences, or transfers are structured well before any anticipated estate events so that tax outcomes align with the grantor’s planning objectives.
The three-year rule states that if the insured transfers ownership of a life insurance policy to another person and dies within three years of the transfer, the policy proceeds may be included in the insured’s estate for tax purposes. This rule makes timing a key consideration when moving an existing policy into an ILIT because transfers close to the time of death may not achieve the intended estate exclusion. To mitigate this risk, clients may choose to have the ILIT purchase a new policy, or they may transfer existing policies well ahead of time. Understanding the three-year window helps clients make informed decisions about transfers and funding strategies to preserve the integrity of the estate plan.
A trustee can be a trusted family member, a friend, or a professional entity depending on the complexity of administration and the client’s comfort level with ongoing oversight. The trustee’s responsibilities include accepting the role, managing premium payments from gifts, keeping accurate records of contributions and policy statements, and distributing proceeds according to the trust terms when the insured dies. The trustee also communicates with beneficiaries as appropriate and ensures compliance with reporting obligations. When choosing a trustee, consider the trustee’s availability, recordkeeping capacity, impartiality, and ability to follow legal duties. Naming successor trustees and specifying compensation and decision-making powers in the trust document reduces the risk of disputes and ensures continuity in administration when circumstances change.
Yes, an ILIT can be structured to provide for minors or beneficiaries with special needs by creating subtrusts or specifying distribution standards tailored to those beneficiaries. Trust terms can ensure funds are used for education, health care, housing, or ongoing support and can delay or stage distributions to protect beneficiaries from premature dissipation or creditor claims. When special needs are involved, terms can be designed to avoid jeopardizing government benefits while still providing supplemental support. Careful drafting is essential to balance the beneficiary’s needs with eligibility considerations for public benefits. Coordination with special needs planning documents, such as a special needs trust, and consultation with financial and benefits advisors ensures the ILIT supports the intended financial and care goals without unintended consequences.
Premium payments to an ILIT are generally made from gifts the grantor provides to the trust, and trustees use those gifts to pay policy premiums. Maintaining clear records of gifts, including dates, amounts, and any Crummey notice procedures, is essential to demonstrate that premiums were funded appropriately and to support compliance with gift tax rules when required. Proper documentation simplifies trustee accounting and supports transparency for beneficiaries. When premiums are funded through annual exclusion gifts, the trust often includes withdrawal notice provisions that qualify gifts for the exclusion. Working with a legal advisor ensures that the trust language and funding procedures align with tax rules and that trustees have the guidance needed to manage premium payments responsibly and in accordance with the grantor’s intentions.
When life insurance proceeds are paid to the ILIT after the insured’s death, the trustee receives the death benefit and administers distributions according to the trust terms. The trustee may use proceeds to pay estate expenses, transfer funds to designated beneficiaries, create subtrusts, or follow any other instructions the trust sets out. Proper trust drafting gives trustees the tools to manage funds prudently and distribute benefits in a manner consistent with the grantor’s objectives. Trust administration includes filing necessary tax forms, maintaining documentation, and communicating with beneficiaries about distributions as appropriate. Trustees should also be prepared to coordinate with estate representatives for any related estate settlement matters and to implement the trust’s directives in an orderly manner to provide timely support for beneficiaries.
Yes, an ILIT can purchase a new life insurance policy after the trust has been created, and many clients prefer this approach to avoid immediate gift tax complications that can accompany transfers of existing policies. Having the trust own a newly issued policy from the outset simplifies ownership records and ensures the trust is the clear owner for the lifetime of the policy. Trustees then manage premiums funded by gifts and maintain records that document those contributions. Purchasing a new policy also avoids concerns about the three-year rule for transfers of existing policies, because the trust is the original owner. Coordination with insurance carriers and careful underwriting considerations are important to match coverage needs, premium affordability, and the long-term goals set out in the estate plan.
An ILIT should be integrated with a revocable living trust and a pour-over will to ensure consistency across the estate plan. While the ILIT owns specific life insurance policies, the revocable trust may handle other assets during life and at death, with a pour-over will transferring any remaining probate assets into the revocable trust. Coordinating beneficiary designations and trust terms prevents conflicting instructions and helps ensure that each instrument performs its intended role in the overall plan. Regular review ensures that changes in one document do not unintentionally affect others and that beneficiary names and provisions align. Clear coordination reduces administrative burdens and helps families achieve predictable outcomes, minimizing confusion during estate settlement and trust administration.
You should review your ILIT and related estate planning documents periodically and after major life events such as marriage, divorce, births, deaths, significant changes in assets, or changes in tax law. Periodic review helps confirm that trustees, beneficiaries, and distribution terms remain aligned with current family dynamics and financial realities. Although the ILIT is irrevocable, surrounding documents and coordination points may need adjustment to maintain a cohesive plan. Scheduling reviews every few years or when personal circumstances change allows for proactive adjustments elsewhere in the estate plan. This ongoing attention helps ensure that the ILIT continues to serve its purpose and that your overall estate strategy remains practical, effective, and consistent with your wishes for beneficiaries.
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