為什麼要建立不可撤銷的人壽保險信託？
為什麼要建立不可撤銷的人壽保險信託？
 An irrevocable life insurance trust (ILIT) is a legal document set up to distribute life insurance proceeds in a specific manner, depending on how the trust is designed. ILITs receive special tax consideration from the IRS that is not given to life insurance policies that would otherwise be owned by a natural person or revocable trust. Since the trust is irrevocable, the terms of the trust cannot be changed (think of it like putting the contents in a vault and throwing away the key - it can't be opened til the insured dies). An ILIT can offer many substantial advantages to protect life insurance proceeds. It can also help you distribute your property to your children at the least possible cost. If you have a taxable estate, you have a choice - pay the tax with your own money or pay only a fraction of the tax and use someone else's money to pay the rest. If you want to use someone elses money to pay the tax, you can buy a life insurance policy. The type of life insurance policy will depend on the specific circumstances, but is usually a survivorship universal life policy if used for estate tax purposes. The life insurance policy may be secured for pennies on each dollar of tax that you owe. By putting the life insurance policy in an irrevocable trust, the proceeds become available to pay taxes due upon death. A life insurance policy that you purchase will require the same premium whether you put the policy in the trust or keep it outside of the trust. If you put the policy in the trust, the death benefit is not included in the calculation of the size of the estate. This is a huge tax savings, especially if the proceeds are several million dollars. If you keep the policy outside of the trust (e.g., as owned by a natural person or a revocable trust), the proceeds will be included in calculating the size of the estate potentially increasing the size of the estate by a big margin, and you may therefore have to pay much higher estate taxes before any of the property can be distributed to your children or other beneficiaries.
問答
保險問答 多語言問答