High-net-worth families in New York, California, Florida and other U.S. jurisdictions increasingly use layered trust-and-insurance architectures to deliver liquidity, reduce estate tax exposure, preserve legacy …
When to Hold Policies in Trust vs Personal Ownership: Tax, Creditor, and Control Considerations
High-net-worth (HNW) clients in New York, Florida, California, and other U.S. jurisdictions regularly face a critical decision: should life insurance be owned personally (or by …
Integrating Life Insurance with Revocable and Irrevocable Trusts for HNW Estate Plans
High net worth (HNW) individuals in the United States increasingly use life insurance coordinated with trust structures to manage estate tax exposure, provide liquidity, and …
Using GRATs with Insurance to Hedge Valuation Risk and Enhance Transfer Efficiency
High-net-worth clients in the United States increasingly use a blended approach—grantor retained annuity trusts (GRATs) combined with life insurance—to reduce transfer taxes, manage valuation risk, …
Policy Ownership and Trust Funding: Avoiding Estate Inclusion and Transfer-for-Value Traps
High net worth (HNW) estate plans commonly use life insurance to provide estate liquidity, equalize inheritances, and efficiently transfer wealth across generations. But improperly structured …
Trust Administration and Insurance: Trustee Duties, Reporting, and Premium Funding Paths
High-net-worth estate plans increasingly pair life insurance with trusts to provide liquidity, control, and tax-efficient wealth transfer. This article examines trustee duties when a trust …
QTIPs, SLATs, and Insurance: How to Maintain Spousal Benefits While Managing Estate Tax
High net worth clients in the United States — particularly in New York City and the San Francisco / Los Angeles markets — frequently use …
Transfer-for-Value, Gift Tax, and Imputed Interest: Compliance Risks for Insurance Strategies
High net worth (HNW) estate planning often deploys life insurance — including privately placed life insurance (PPLI), corporate-owned policies, and premium-financed structures — to transfer …
FATCA, CRS, and Cross-Border Reporting When Using Insurance in International Estates
Content Pillar: Tax, Regulatory & Compliance ConsiderationsAudience: High Net Worth (HNW) estate owners, advisors and private client teams in the United States (New York, California, …
ERISA, State Rules, and Reporting Obligations for Employer-Owned and PPLI Policies
Content Pillar: Tax, Regulatory & Compliance ConsiderationsContext: High Net Worth Estate Planning — using insurance for wealth transfer and tax mitigation (U.S. market focus: New …