Article: Are you losing 30 percent of your insurance premiums?(Blackman On Taxes)

Buying life insurance is the best method to legally beat estate tax laws. Here's a typical real-life example: Joe and Mary bought a $3 million second-to-die life insurance policy, which was owned by an irrevocable life insurance trust (ILIT). After paying $1,020,590 in premiums ($30,927 per year) for 33 years, Mary dies (Joe had died five years earlier). Because Mary is the second to die, the ILIT received the $3 million death benefit. The entire profit, almost $2 million, ($3 million less the $1,020,590 of premiums paid) was income tax-free. The ILIT protected every dollar of the $3 million from the estate tax.

Involving insurance in an estate plan can be a ...

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