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‐ Jul 27, 2010 2:35pm

Credits: None available.

A review of the common and practical issues that arise when a client sets up a life insurance trust:
- Gift tax considerations - valuation of a policy transferred or sold to a trust; Crummey powers.
- Estate tax considerations - avoiding the traps of 2042.
- GST tax considerations - annual exclusion trap; automatic allocation rule.
- Income tax considerations - avoiding transfer for value.
- Fiduciary responsibility to monitor and manage an insurance portfolio.
- Life settlement opportunities.



Credits: None available.

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