Divorce Records Essex County Massachusetts : Switching Irrevocable Life Insurance Trusts - 9onsideration should be given to having the beneficiaries waive any claims they may have against the grantor and the trustee resulting from the sale of the policyut, disinherited beneficiaries may possibly have little reason to cooperate0o avoid a step-transaction argument from the IRS, a couple of time should elapse between funding the new ILIT and purchasing the policy from the old ILITtherwise, the IRS might argue that the transaction is essentially an indirect gift of the policy to the new ILIT, triggering a new three-year rule under IRC Section 2035(a)eft unanswered by Revul007-13 are the tax consequences when a joint ILIT is either the seller and/or purchaser of a survivorship policyn that situation, there are two grantors (husband and wife) and, therefore, the joint trust is not wholly owned by a single grantorut, Revul007-13 does provide guidance and authority for "switching" ILITs that are wholly-owned by a single grantorowever, m ... [Read More ! Divorce Records Essex County Massachusetts]
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