^{HIGH NET WORTH PLANNING — STRUCTURES}
Trust & Insurance Architecture

Trusts and insurance are two of the most powerful and most misunderstood structural tools in advanced wealth planning. When properly coordinated, they create a comprehensive system for wealth transfer, asset protection, liquidity management, and estate tax elimination. We design both in concert.

TRUST STRUCTURES WE DEPLOY

Irrevocable Trust Strategies

SLAT — Spousal Lifetime Access Trust: removes assets from estate while preserving spousal access
IDGT — Intentionally Defective Grantor Trust: freezes asset value for estate purposes while grantor pays income tax
GRAT — Grantor Retained Annuity Trust: transfers asset appreciation to heirs with minimal gift tax exposure
Dynasty Trust: multi-generational GST-exempt trust for perpetual wealth compounding
DAPT — Domestic Asset Protection Trust: self-settled trust providing creditor insulation

Revocable & Specialty Structures

Revocable Living Trust: probate avoidance, privacy, and seamless asset management continuity
CRT — Charitable Remainder Trust: income stream plus charitable deduction and estate reduction
CLT — Charitable Lead Trust: income to charity now, remainder to heirs at reduced transfer tax value
Special Needs Trust: provides for disabled beneficiaries without disrupting government benefit eligibility

INSURANCE AS A STRUCTURAL PLANNING TOOL

ILIT — Irrevocable Life Insurance Trust

Removes the life insurance death benefit from the taxable estate, delivering income-tax-free liquidity precisely when estate taxes are due, without adding to the estate.

Premium Finance Strategies

Leveraging third-party financing to fund large life insurance premiums, preserving capital while acquiring the coverage needed for estate liquidity or wealth transfer.

Second-to-Die Policies

Joint survivor life insurance structured to deliver liquidity at the death of the surviving spouse precisely when estate tax obligations become due on the full estate.

Private Placement Life Insurance

Investment-grade PPLI structures for ultra-high-net-worth clients seeking tax-deferred growth within an insurance wrapper, a sophisticated alternative to taxable accounts.

The ILIT: solving the estate liquidity problem

One of the most underappreciated challenges of estate planning is liquidity. A family may have a highly illiquid estate concentrated in a business, real estate, or private investments, yet face an estate tax bill due within nine months of death. Without a plan, heirs are forced to liquidate assets at unfavorable prices or timing.

An Irrevocable Life Insurance Trust (ILIT), properly structured and funded, delivers a precise, income-tax-free lump sum at exactly the moment it is needed outside the taxable estate and free from probate. It is one of the most efficient estate planning tools available to high-net-worth families.

Review your trust and insurance architecture

We’ll audit your existing structures and identify gaps, misalignments, and optimization opportunities.

Book a Consultation → thestrategicbusinessplanner.com

^{Trust structures involve irrevocable legal commitments — always engage qualified estate counsel before establishing. Insurance products offered through licensed agents. This is not legal or tax advice.}

HIGH NET WORTH PLANNING — STRUCTURESTrust & Insurance Architecture