Survivorship (second‑to‑die) life insurance is a cornerstone tool for high‑net‑worth (HNW) estate planning in the United States. For couples with large estates concentrated in illiquid …
How Survivorship Policies Work with ILITs and Trust Structures for HNW Estates
High-net-worth (HNW) families in the United States commonly use survivorship (second-to-die) life insurance in combination with irrevocable life insurance trusts (ILITs) and other trust structures …
Combining Survivorship Insurance with Charitable Strategies to Reduce Estate Tax
Estate planning for high net worth (HNW) families in the United States increasingly pairs survivorship (second‑to‑die) life insurance with charitable strategies to reduce estate tax …
Real-World Scenarios: Modeling Survivorship Policy Outcomes for Multigenerational Families
Survivorship (second-to-die) life insurance is a cornerstone strategy for high-net-worth (HNW) estate planning in the United States. For families in New York City, San Francisco, …
Using Survivorship Policies to Fund Buy-Sell Agreements and Business Succession
Survivorship (second-to-die) life insurance is a powerful tool for high net worth (HNW) business owners who need liquidity for buy-sell agreements and orderly business succession. …
Second-to-Die vs Single-Life Policies: Cost, Purpose, and Estate Planning Tradeoffs
High-net-worth estate plans in the United States rely heavily on life insurance to create liquidity, equalize inheritances, and mitigate estate tax burdens. Two common structures …
When Survivorship Policies Undermine Flexibility: Alternatives and Layered Approaches
High-net-worth (HNW) estate plans often rely on survivorship (second-to-die) life insurance to provide liquidity for estate taxes, equalize inheritances, and preserve family businesses. But while …
Unwinding Split-Dollar: Tax Traps, Transfer-for-Value, and Post-Termination Risks
High-net-worth (HNW) estate plans in the United States frequently use split-dollar life insurance to retain executive talent, fund buy-sell agreements, and move wealth into trusts …
Split-Dollar Anti-Abuse Considerations: Documentation and Substantiation to Withstand Scrutiny
High-net-worth (HNW) estate plans frequently use split-dollar life insurance to preserve family wealth, provide executive benefits, or fund buy-sell obligations. But split-dollar arrangements attract tax …
Using Split-Dollar to Reward Key Executives and Preserve Family Wealth in Closely Held Firms
Split-dollar life insurance remains a powerful tool for closely held businesses and high-net-worth (HNW) families to retain key executives, fund buy-sell agreements, and preserve family …