The course book and DVD of this 1.75-hour March 23, 2010 program by Louis A. Mezzullo, Esquire, a partner in the Rancho Santa Fe, CA offices of the Luce Forward law firm, provide a practical description of how to properly plan and draft Irrevocable Life Insurance Trusts, one of the most successful ways to save Federal estate taxes.

Major topics include:

ü Introduction To Irrevocable Life Insurance Trusts

ü Planning Considerations

ü Qualifying For The Annual Exclusion

ü Gift Tax Consequences To Beneficiaries

ü Income Tax Consequences To Beneficiaries

ü Estate And GST Consequences To Beneficiaries

ü Drafting Issues

• designing the agreement

• using proceeds to pay taxes

• creating flexibility

FORMS: To download forms relating to these topics, please go to www.NLFforms.com