High-net-worth (HNW) families in the United States face two core levers for reducing estate tax exposure: accelerating lifetime gifts (using annual exclusions, outright gifts, or …
Regulatory Pitfalls and Audit Risks When Using Insurance for Estate Tax Mitigation
High net worth (HNW) families in the United States commonly use life insurance to provide estate liquidity, equalize inheritances, and mitigate federal and state estate …
Modeling Estate Tax Liability: How Insurance Can Plug Liquidity Gaps for HNW Estates
High-net-worth (HNW) estates frequently face a structural problem: large, illiquid asset bases (real estate, privately held companies, concentrated stock) versus a sudden, significant estate tax …
Combining Trusts and Insurance to Minimize Estate Tax: GRATS, SLATs, and ILITs in Action
High-net-worth families in the United States increasingly combine advanced trust structures with life insurance to preserve wealth, create liquidity for tax payment, and move growth …
Charitable Insurance Strategies: Pairing Life Policies with CLTs and CRTs to Cut Estate Tax
High-net-worth (HNW) families in the USA—especially in hubs like New York City, Los Angeles, Miami, and Houston—are increasingly combining life insurance with charitable trusts to …
Using Life Insurance to Fund Estate Taxes: Scenarios, Costs, and Net-Family-Wealth Impact
Estate tax liquidity is one of the most frequent — and solvable — problems for high-net-worth (HNW) families. In this article we analyze practical scenarios …
Stress-Testing Estate Tax Outcomes: Insurance-Based Solutions Under Multiple Mortality Scenarios
High-net-worth (HNW) estate planning requires rigorous stress-testing of liquidity and tax outcomes. In the United States, with a federal estate tax exemption of $13,610,000 (2024) …
Tax and Estate Impacts of Premium Financing: Loans, Imputed Interest, and Estate Inclusion
Premium financing is a powerful technique for high-net-worth (HNW) clients to acquire large, wealth-transfer life insurance policies while preserving liquidity and investment flexibility. But the …
When Premium Financing Backfires: Lessons from Failed Deals and Exit Strategies
Premium financing can be a powerful tool in high net worth (HNW) estate planning — enabling wealthy clients in New York, California, Texas and other …
Choosing the Right Lender and Insurer: Due Diligence Checklist for Premium Financing
Premium financing is a powerful strategy in high net worth (HNW) estate planning to acquire large life insurance policies for wealth transfer and estate-tax mitigation. …