Back to Individual Insurance
Individual Insurance

Irrevocable Life Insurance Trusts (ILIT)

We're here to help simplify and guide you through your journey.

We’re here to help simplify and guide you through your journey.

An Irrevocable Life Insurance Trust (ILIT) is a legal arrangement designed to own and manage life insurance policies and the proceeds from them. Once established, the trust is permanent and cannot be altered or revoked. ILITs are commonly used to reduce estate taxes, protect assets, and ensure that life insurance benefits are distributed according to the policyholder’s wishes.

How Does an ILIT Work?

The policyholder (known as the grantor) creates the trust and transfers ownership of a life insurance policy into it. Once the policy is owned by the ILIT, the trust becomes the beneficiary of the policy proceeds. At the time of the insured’s death, the trust receives the death benefit and distributes it according to the terms set by the grantor.

Since the ILIT owns the policy, the death benefit is excluded from the insured’s taxable estate, which can significantly reduce estate taxes.

Why Create an ILIT?

Estate Tax Reduction

By transferring the ownership of the policy to the trust, the death benefit is not included in the taxable estate, potentially saving millions in estate taxes.

Asset Protection

ILITs protect the death benefit from creditors and lawsuits, ensuring that beneficiaries receive the full amount.

Controlled Distribution

The trust allows you to specify how and when the funds are distributed to beneficiaries, offering control and protection for future generations.

Why Work with Core Brokers?

Comprehensive Estate Planning Expertise

We collaborate with your legal and financial advisors to structure an ILIT that aligns with your overall estate planning goals, ensuring a seamless process.

Custom Solutions for Every Client

No two families are the same, and neither are their financial situations. We tailor the trust structure to meet your specific needs, whether it’s protecting minor beneficiaries or reducing tax liabilities.

Transparent and Experienced Guidance

With years of experience in life insurance and estate planning, we offer straightforward advice and expert knowledge to help you navigate the complexities of creating an ILIT.

Examples of Actual Deals

Case 1: Male 74, Female 69

Estate Value: $25,000,000

Policy Size: $5,000,000

Estate Tax Savings: $2,000,000

By transferring the ownership of a $5,000,000 life insurance policy into an ILIT, the family avoided $2,000,000 in estate taxes and ensured the full death benefit was distributed according to the grantor’s wishes.

Normal lifetime funding: $110,500 annually.

Skip Pay Alternative: $305,000 years 1-3. No future premium required 93 and 88. At which point we will work with the carrier to find out the minimum required premium to keep the policy inforce for an additional year. We will continue to do this each year to minimize overall out-of-pocket costs.

Case 2: Male 49, Female 48

Policyholder’s Concern: Protecting minor beneficiaries

Policy Size: $3,000,000

An ILIT was structured to distribute funds incrementally to minor beneficiaries, ensuring financial security for their upbringing while safeguarding the remaining funds until they reached adulthood.

Normal lifetime funding: $19,230 annually – Policy guaranteed to ages 102/101

15 Pay Alternative: Pay premiums for only 15 years – $33,240 annually. Policy guaranteed to ages 102/101 with total funding of $498,600 for $3,000,000 of tax-free death benefit.

10 Pay Alternative: Pay premiums for only 10 years – $44,844 annually. Policy guaranteed to ages 102/101 with total funding of $448,440 for $3,000,000 of tax-free death benefit.

We're here to help simplify and guide you through your journey.

Reach out today and let's build a plan around your goals.