Thursday, May 29, 2008

Life Insurance Trusts - Asset Protection
Many people do not realize that the value of their life insurance upon their death becomes a taxable event. Let's say you have property, cash and investments worth $2 million and you also have a life insurance policy that will pay your children $1 million upon your death. That $1 million will be included when the Internal Revenue Service is calculating the amount of your estate taxes; that is, if you just leave a Will and/or you don't plan for that eventuality now.
If you had an "A-B" Living Trust, your exemption would be over $2 million but that would still leave you with the $1 million life insurance policy pay out, which would be taxable.
There is a way to avoid all of this pain and it's called a Life Insurance Trust. Your insurance policy becomes an asset of your trust and the premium to be paid upon your death would be designated as "gifts." Since you are allowed to give gifts of up to $10,000 per year non-taxable to whomever you wish, the premiums would be divided up in lots of $10,000 gifts each year for each of your children and your spouse, or whomever you designate, thus taking it completely out of your estate. A trustee is assigned to this trust just like in a Revocable Living Trust.
Upon your death the proceeds of the life insurance would then go tax free to your children and you could also provide for your spouse and other family members as well.
Wealth and asset protection is not only for the wealthy. These powerful, yet simple strategies should be considered by anyone with a family, business or property.