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The DVD and course book of this 1.6-hour September 24,
2007 presentation give you a practical and useful explanation of what you need
to know in order to properly plan and draft Irrevocable Life Insurance Trusts.
Jon J. Gallo, Esq., a partner in the Los Angeles law firm of Greenberg Glusker
Fields Claman & Machtinger LLP, provides a thorough and comprehensive analysis
of this important topic.
Topics include:
όCommunity Property Issues
ό Selecting And Removing Trustees
insured
beneficiary
R.R. 79-353, TAM 8922003, PLR 8916032, PLR 9303018, Estate of Wall, R.R. 95-58
ό Three-Year Rule
TAM 932300
substituting v. backdating
Estate of Kurihara
ό Transfer For Value Rule
secondary market issue
ό Basic Gift Rules
term, whole life, etc.
secondary market
ό Crummey
frequency of notices
reasonable period
minor beneficiaries
must there be cash?
can you turn power on and off?
Hackl assets
ό Cost Factors
ό Insurance Products
term
whole life
blended whole life
universal life
variable life
ό Sample Irrevocable Life Insurance Trust With GSTT Provisions
FORMS: To download forms relating to these topics, please go to
www.NLFforms.com
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