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, …
Documenting Transactions: Audit-Proofing Premium Financing and Complex Insurance Deals
High Net Worth Estate Planning — Tax, Regulatory & Compliance ConsiderationsTarget market: United States (focus examples in New York, California, Florida, Texas) A premium-financed life …
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 …
Preparing for an IRS Examination: Checklists for Insurance-Funded Estate Tax Positions
High-net-worth (HNW) clients using life insurance and insurance-funded structures to mitigate estate tax exposure must prepare for a potential IRS examination. This guide—focused on the …
IRS Guidance on Life Insurance and Estate Inclusion: What Advisors Must Monitor
High-net-worth (HNW) estate planning increasingly uses life insurance—particularly private placement life insurance (PPLI) and premium-financed policies—to achieve wealth transfer, liquidity for estate taxes, and tax …
How Recent Rulings and Legislative Proposals Could Change Insurance Estate Planning
High-net-worth (HNW) estate planning in the United States increasingly relies on life insurance — especially Private Placement Life Insurance (PPLI), Irrevocable Life Insurance Trusts (ILITs), …
Volcker, AML, and KYC Considerations for PPLI and Offshore Insurance Structures
Content pillar: Tax, Regulatory & Compliance ConsiderationsContext: High Net Worth Estate Planning — using insurance for wealth transfer and tax mitigation (U.S. market focus: New …