Using Irrevocable Life Insurance Trusts in Estate Planning (OnDemand Webinar)

$149.00

SKU: 410217EAU

Description

Learn about different tax treatments of irrevocable life insurance trusts, and which is best given certain circumstances. By attending this presentation on Life Insurance Trusts (ILITs), participants can expect to gain a comprehensive understanding of the critical components involved in establishing and managing these trusts. This knowledge will empower attendees with the ability to make informed decisions when it comes to their estate planning and financial future. Specifically, attendees will learn how to structure an ILIT, the tax implications of transferring assets to it, and the intricacies of administering the trust. Moreover, the presentation will provide insights into handling special considerations like special needs beneficiaries and addressing changes in goals over time. Understanding ILITs is vital for anyone looking to protect their wealth, minimize tax liabilities, and ensure the financial security of their loved ones. Whether you’re a seasoned attorney or just beginning to explore estate planning options, this presentation offers valuable insights that can significantly impact your financial wellbeing and legacy planning.

Date: 2023-12-04 Start Time: End Time:

Learning Objectives

What Is a Life Insurance Trust and How Is It Structured
• Determining Whether to Design an Ilit as a Grantor Trust
• Options for Attaining Grantor Trust Treatment

The Estate, Gift, Generation-Skipping, and Income Tax Consequences of Transfers to an Ilit
• Multigeneration ILITs
• Special Considerations Such as Special Needs

Administering an Ilit
• Crummey Demand Notices
• Premium Payments
• Distributions
• Tax Reporting

What to Do When an Ilit No Longer Serves the Grantor’s Goals
• Distributions
• Trust-To-Trust Sales
• Decanting
• Amendments

CLE (Please check the Detailed Credit Information page for states that have already been approved) ,Additional credit may be available upon request. Contact Lorman at 866-352-9540 for further information.

Vanessa M. Terzian-Lagerlof, LLP