人壽保險信託基金究竟如何工作？
人壽保險信託基金究竟如何工作？
 Assuming you are addressing irrevocable life insurance trusts (ILIT), the chronology of events and ownership are very important. The grantor cannot have any incident of ownership. The ILIT must be the owner and the date of the ILIT must precede the policy date. The ILIT will name the beneficiaries of the trust and premium paid by the ITLIT grantor must conform to annual gift tax or unified credit rules to avoid taxation of premiums. Consult your legal adviser before moving forward with any creation of ILIT.
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