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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.