TL;DR: High Net Worth Estate Planning With Life Insurance
- The One Big Beautiful Bill Act (OBBBA) permanently raised the federal estate tax exemption to $15 million per individual / $30 million per couple starting January 1, 2026 — the sunset to ~$7 million is gone
- Despite the higher exemption, strategic estate planning remains essential — state-level taxes, future legislative changes, and wealth preservation goals still demand action
- Life insurance strategies — including ILITs, premium financing, CRTs, and buy-sell agreements — remain the most effective tools for estate liquidity, tax efficiency, and multi-generational wealth transfer
- Charitable giving strategies using life insurance can expand the total wealth passed to both heirs and charities simultaneously
- Proper policy design and professional guidance are critical — DIY estate planning can cost high net worth families millions
Bottom Line: The new $15 million permanent exemption creates breathing room, not complacency. High net worth families should use this window to implement sophisticated life insurance strategies that protect wealth across generations.
Why Trust This Guide
Insurance and Estates is a strategic life insurance advisory composed of licensed professionals and estate planning attorneys with 18+ years of experience. We are independent — not captive to any single carrier — giving us access to products from dozens of top-rated insurers. Our recommendations are based on what works best for your specific situation, not on commission incentives. All content is reviewed for accuracy by our team of licensed professionals.
Table of Contents
- Estate Planning Essentials for High Net Worth Individuals
- The 2026 Estate Tax Landscape: What the New Law Means for You
- The Power of Irrevocable Life Insurance Trusts (ILITs)
- 9 Life Insurance Strategies for High Net Worth Estates
- Life Insurance and Charitable Giving: Expanding the Pie
- 6 Types of Permanent Life Insurance for HNW Planning
- Case Study: Preserving a $30M Business Legacy
- Frequently Asked Questions
- Next Steps
Estate Planning Essentials for High Net Worth Individuals
The Universal Need for Estate Planning
Contrary to popular misconception, every household needs some level of estate planning — not just high net worth families. However, the financial damage caused by inadequate planning increases exponentially with greater wealth. This is particularly true for households with substantial assets and limited liquidity, where families face risks including forced liquidation of assets at discounted values, excessive probate costs and delays, potential family conflicts over inheritance, and unnecessary tax burdens that can erode decades of wealth building.
Foundation Documents Every HNW Family Needs
Estate planning for everyone starts with certain essential documents: a last will and testament, durable power of attorney, advanced healthcare directives, and revocable and irrevocable trusts. For a comprehensive walkthrough, see our estate planning checklist. How these documents are structured and utilized is extremely important — this is why do-it-yourself estate planning should be avoided at all costs, especially for high net worth families.
Key Takeaway: Probate attorneys benefit from high net worth households without trust planning due to large statutory fees. Establishing at least a revocable living trust is the minimal first step toward protecting loved ones from probate hassle and expense.
The Critical Role of Trusts
Revocable living trusts are usually a minimal first step toward protecting loved ones from the hassle and expense of probate administration. This is especially important for high net worth households because probate costs rise as a percentage of asset values.
Where high net worth households truly separate from the pack is in the use of irrevocable trusts. These powerful planning tools place much greater emphasis on asset protection from creditors and lawsuits, federal estate tax planning and avoidance, legacy creation across multiple generations, and business succession planning.
The 2026 Estate Tax Landscape: What the New Law Means for You
The One Big Beautiful Bill Act: What Changed
The estate tax landscape shifted significantly with the passage of the One Big Beautiful Bill Act (OBBBA), signed into law on July 4, 2025. For years, high net worth families planned under the shadow of a looming sunset — the Tax Cuts and Jobs Act’s elevated exemptions were set to expire at the end of 2025, potentially cutting the exemption roughly in half to approximately $7 million per individual.
That sunset is now gone. The OBBBA permanently set the federal estate, gift, and generation-skipping transfer (GST) tax exemptions as follows:
| Detail | 2025 (Current) | 2026 (Under OBBBA) |
|---|---|---|
| Individual Exemption | $13.99 million | $15 million |
| Married Couple Exemption | $27.98 million | $30 million |
| Federal Estate Tax Rate | 40% on amounts above exemption | 40% on amounts above exemption |
| Sunset Provision | Set to expire end of 2025 | Permanent (no sunset) |
| Inflation Indexing | Yes (from 2010 base) | Yes (from 2025 base, starting 2027) |
| Annual Gift Tax Exclusion | $19,000 per recipient | Continues with inflation adjustments |
Why Strategic Planning Still Matters
The permanent higher exemption provides welcome certainty, but it does not eliminate the need for proactive estate planning. Several factors keep strategic planning essential for high net worth families:
State-Level Estate Taxes Still Apply. At least 12 states and the District of Columbia impose their own estate or inheritance taxes, often with exemptions far below the federal threshold. Oregon’s exemption is just $1 million per individual. Maryland, Massachusetts, and several others have exemptions below $5 million. A family that’s well under the federal limit can still face significant state estate taxes.
“Permanent” Only Lasts Until Congress Changes It. The OBBBA has no sunset, but a future Congress can always modify estate tax laws. Political dynamics shift, and estate tax exemptions have been changed no fewer than 10 times in the past five decades. Planning with flexibility protects against future uncertainty.
Wealth Continues to Grow. A family with $20 million today may have $40 million in a decade. Even with a $15 million exemption, appreciation, business growth, and investment returns can push estates into taxable territory.
Estate Taxes Are Only Part of the Picture. Liquidity, business continuity, creditor protection, equitable distribution among heirs, and multi-generational wealth transfer all require sophisticated planning regardless of whether estate taxes are owed.
Important: The OBBBA removed the urgency of a year-end deadline, but it did not remove the need for planning. High net worth families should use this breathing room to implement strategies thoughtfully rather than assuming the higher exemption eliminates all risk.
The Power of Irrevocable Life Insurance Trusts (ILITs)
An Irrevocable Life Insurance Trust (ILIT) is a specialized trust designed to own and be the beneficiary of one or more life insurance policies. By removing policy ownership from the insured individual, the death benefit proceeds are excluded from the taxable estate — potentially saving families millions in estate taxes. For a deeper dive into ILIT mechanics, see our dedicated guide to irrevocable life insurance trusts.
How an ILIT Works
The structure involves three key parties: the grantor (who creates and funds the trust), the trustee (who manages the trust and policy — someone other than the insured), and the beneficiaries (who ultimately receive the proceeds). The grantor transfers either an existing policy or sufficient funds for the trustee to purchase a new policy within the trust. Premium payments are typically funded through annual gifts to the trust, leveraging the annual gift tax exclusion.
Why ILITs Remain Valuable Under the New Law
Even with the $15 million permanent exemption, ILITs continue to serve critical functions for high net worth families:
| ILIT Benefit | Why It Matters Under the OBBBA |
|---|---|
| Estate Tax Removal | Estates above $15M still face 40% tax; large life insurance payouts can push estates over the threshold |
| State Tax Protection | State exemptions as low as $1M mean ILIT-held proceeds avoid state estate taxes entirely |
| Creditor Protection | Assets in an ILIT are generally shielded from creditors of both grantor and beneficiaries — see our state-by-state creditor protection guide |
| Controlled Distribution | Proceeds are distributed per trust terms — protecting beneficiaries who may not be good with money |
| Dynasty Planning | ILITs can be structured as dynasty trusts, passing wealth across multiple generations GST-free |
| Future-Proofing | If Congress reduces the exemption in the future, ILIT assets remain protected regardless |
Key Considerations for ILIT Planning
The Three-Year Rule: If you transfer an existing policy to an ILIT and die within three years, the proceeds are pulled back into your estate. To avoid this, have the ILIT purchase a new policy directly.
Crummey Notices: Annual gifts to the ILIT must include Crummey withdrawal notices to beneficiaries to qualify for the annual gift tax exclusion ($19,000 per beneficiary in 2025).
Irrevocability Means Irrevocability: Once established, you give up control of the policy — including access to cash value, the right to change beneficiaries, and the ability to modify trust terms. This is a significant trade-off that must be weighed carefully.
Second-to-Die Policies: For married couples, survivorship (second-to-die) policies within an ILIT are particularly efficient — premiums are lower, and estate taxes are typically due after the second spouse’s death, aligning the death benefit with the tax liability.
9 Life Insurance Strategies for High Net Worth Estates
1. Providing Liquidity and Leverage
Liquidity and financial leverage are two major benefits of using life insurance for high-net-worth estate planning. The cash value in a policy can be accessed with little effort during life if needed. More importantly, the liquid death benefit is available from the life insurance company quickly after death, ensuring your trustee and beneficiaries promptly have liquid assets rather than being forced to sell businesses, real estate, or investments at potentially discounted values. For details on how life insurance proceeds are treated at death, see our guide on life insurance tax treatment.
2. Paying Estate Taxes
Even with the $15 million exemption, estates projected to exceed that threshold face a 40% federal estate tax rate. This tax is due within 9 months of death, and illiquid assets may need to be sold quickly at discounted values. Life insurance provides the exact liquidity needed, precisely when it’s needed.
For example, assets held in “B Trusts” due to changes in estate tax laws can be converted to life insurance policies, preserving an estate-tax-free death benefit while addressing the liquidity challenge.
3. Business Continuity and Succession Planning
Maintaining the continuity of a closely held business is a major focus of estate planning for high net worth households. A buy-sell agreement funded by life insurance ensures that death benefit proceeds allow key family members to purchase a deceased member’s interest, preventing forced sales to outside parties, keeping the business operating without interruption, and preserving the family legacy intact. For a broader view of how to structure these transitions, see our guides on business continuity planning and family business succession.
4. Gifting to Pay Life Insurance Premiums
The federal gift tax annual exclusion allows an individual to give up to $19,000 per beneficiary (2025) without incurring gift tax. When combined with ILIT planning, annual exclusion gifts to the trust fund life insurance premiums. Multiple beneficiaries multiply the total annual gifting capacity, the death benefit is excluded from the taxable estate, and the leverage effect multiplies the value of these gifts substantially.
5. Funding Irrevocable Trusts
The popularity of using gifted proceeds to purchase life insurance within irrevocable trusts has made the “irrevocable life insurance trust” (ILIT) standard in the estate planning industry. One strategy particularly common with high net worth households is using a second-to-die life insurance policy to fund an ILIT. This planning is most effective when the surviving spouse will have no need for the death benefit proceeds, estate taxes are only due after the second spouse’s death, premium costs are lower for survivorship policies, and the death benefit can be structured to match projected estate tax liability.
6. Premium Financing
Ultra-high net worth individuals often leverage life insurance premium financing — the logic is straightforward: rather than liquidating assets to pay premiums, you borrow the premium cost from a lender, using existing assets as collateral. This preserves your capital for higher-return investments while securing the estate planning benefits of the life insurance.
| Premium Financing Factor | Details |
|---|---|
| Typical Coverage Amount | $10M+ in death benefit |
| Annual Premium Range | $250,000+ annually |
| Interest Rates | 5–8% (variable) |
| Collateral Requirement | Typically 125% loan-to-value ratio |
| Best For | Ultra-HNW individuals with significant illiquid assets who qualify for preferred insurance rates |
Premium financing requires careful exit strategy planning and ongoing monitoring of interest rate risk. It is generally reserved for ultra-high net worth households.
7. 1035 Exchanges for Life Insurance
High net worth estate planning may require using a 1035 exchange — a tax-free transfer of cash values between life insurance policies. This strategy becomes valuable when policies have accumulated high cash values, existing policies are underperforming after many years, changing health conditions may improve underwriting on a new policy, or new product features might better serve planning goals. A 1035 exchange allows optimization of existing insurance assets without triggering taxable events.
8. Long-Term Care Insurance Integration
Hybrid life insurance / long-term care policies provide both death benefit coverage and insurance for long-term care expenses. These asset-based policies solve several problems simultaneously: providing a death benefit if long-term care isn’t needed, offering accessible funds for care if required, protecting assets from spend-down requirements, and creating a more efficient use of premium dollars. An increasing number of insurers now offer these combination products to address the needs of aging high-net-worth demographics.
9. Life Insurance for Charitable Giving and Wealth Replacement
Life insurance plays a uniquely powerful role in charitable estate planning — it can actually expand the total wealth passed to both heirs and charities simultaneously, rather than forcing a zero-sum choice between the two. This strategy is covered in depth in the next section.
Life Insurance and Charitable Giving: Expanding the Pie
It’s tempting to think of charitable donations and bequests to heirs as a zero-sum proposition — every dollar that goes to charity is a dollar heirs don’t receive. However, when you bring life insurance into the mix, you can implement strategies that actually expand the total pool of wealth passed along. This works by taking advantage of the preferential tax treatment afforded to both life insurance and charitable giving under the tax code.
Three Methods of Using Life Insurance for Charitable Purposes
Method 1: Donating a Policy to Charity
When you donate an existing policy to charity, you transfer legal ownership of the policy to your chosen charity. The charity assumes all rights — including the cash value, the right to receive the death benefit, and the right to name the beneficiary. As long as all “incidents of ownership” are transferred, you receive a current income tax deduction measured as the lesser of the policy’s fair market value or your basis in the policy. The policy’s value is also completely removed from your taxable estate.
Alternatively, you can retain ownership and simply designate the charity as beneficiary. This is simpler, but you do not receive the current income tax deduction. When the death benefit pays out, it technically belongs to your estate but won’t be counted for estate tax purposes because the money is going to charity.
Method 2: Purchasing a Policy for a Charity
Under this approach, you apply for a policy in the name of your favorite charity. For relatively young donors, this can allow for a substantially larger donation than would otherwise be possible. The charity technically owns the policy, and you either make regular donations to the charity to cover premiums or pay them directly. Premium payments are deductible — the deduction is greater (50% of AGI limit) if you send the money to the charity first than if you pay the insurer directly (30% limit).
Method 3: Life Insurance as Wealth Replacement (Most Powerful)
This is the strategy that produces the greatest combined benefit. You bequeath assets to charity (removing them from your taxable estate and generating tax deductions), then use a life insurance policy — typically held in an ILIT — to replace the donated wealth for your heirs.
Because both the charitable bequest and the ILIT-held life insurance have substantial tax benefits, the total combined wealth received by your heirs and charity exceeds what either would have received under a traditional plan. The key mechanism: you’re reducing the amount paid to the IRS, and that savings flows to both your heirs and your chosen causes.
Key Takeaway: The wealth replacement strategy using a Charitable Remainder Trust + ILIT is one of the most tax-efficient estate planning combinations available. It generates lifetime income for the grantor, a current income tax deduction, avoidance of capital gains on appreciated assets, a charitable legacy, AND a tax-free death benefit for heirs — all simultaneously.
Estate Planning Tools for Charitable Giving With Life Insurance
Charitable Remainder Trust (CRT) + Life Insurance
A Charitable Remainder Trust is an irrevocable trust that pays income to the grantor for life, with remaining assets going to a beneficiary charity upon death. When funded, the grantor receives a current income tax deduction based on the expected charitable distribution. A popular strategy combines the CRT with an ILIT:
| Step | Action | Tax Benefit |
|---|---|---|
| 1 | Fund CRT with highly appreciated assets | Current income tax deduction; no capital gains on transfer |
| 2 | CRT sells assets and reinvests — paying income to grantor | No capital gains tax inside CRT; lifetime income stream |
| 3 | Use tax deduction + CRT income to fund life insurance in ILIT | Premium payments offset by tax savings and CRT income |
| 4 | At death: charity receives CRT remainder; heirs receive ILIT death benefit | Neither the CRT remainder nor ILIT proceeds are subject to estate tax |
An added benefit: if the CRT is funded with highly appreciated assets, the capital gains taxes that would have been triggered by a direct sale are avoided entirely, potentially saving tens or hundreds of thousands of dollars.
Charitable Gift Annuity (CGA) + Life Insurance
A Charitable Gift Annuity works similarly, except instead of funding a trust, you make a sizeable donation directly to a charity. The charity agrees to pay you a lifetime annuity as a steady income stream. Upon death, the remaining value vests in the charity. Like a CRT, the CGA comes with a substantial current income tax deduction, and the annuity payments can be directed toward life insurance premiums to further minimize estate taxes.
Donating Remainder Interest in Real Estate + Life Insurance
You can donate a remainder interest in real estate to charity while retaining a life estate — continuing to benefit from the property during your lifetime. The donation generates a large income tax deduction. At death, title transfers to the charity. The donated real estate is effectively removed from your taxable estate, and can be replaced with non-taxed life insurance funded in part by the tax deduction or property income. For more on how life insurance intersects with real estate strategy, see our guide on using life insurance for real estate.
Simple Charitable Bequest via Will + Life Insurance
For those who prefer simplicity, a direct charitable bequest through your will removes the donated assets from your taxable estate (though no income tax deduction applies during life). Pair this with a life insurance policy to ensure heirs still receive adequate inheritance despite the charitable gift.
Pros and Cons of Life Insurance Charitable Giving Strategies
| Pros | Cons |
|---|---|
| Significant tax advantages — income tax deductions + estate tax reduction | Complexity requires professional assistance and careful planning |
| Expands total wealth passed to heirs AND charity combined | Policy maintenance and premium payments require ongoing commitment |
| Legacy building — larger charitable impact than direct cash donations | Some charities prefer immediate cash over insurance policies |
| Flexibility and control through ILITs and CRTs | Inflation may reduce purchasing power of future death benefit |
| Effective wealth replacement — heirs receive tax-free death benefit | Tax law changes can affect the relative benefit of these strategies |
6 Types of Permanent Life Insurance for High Net Worth Planning
Selecting the right type of permanent life insurance policy is critical to achieving your estate planning goals. Each type offers different characteristics suited to different risk tolerances, planning objectives, and wealth levels.
| Policy Type | Cash Value Growth | Risk Level | Flexibility | Best For |
|---|---|---|---|---|
| Dividend-Paying Whole Life | Guaranteed minimum + potential dividends | Low | Fixed premiums | Conservative wealth preservation; IBC/self-banking strategies |
| Universal Life (UL) | Based on credited interest rate | Low-Moderate | Flexible premiums and death benefit | Adaptable planning for changing financial situations |
| Guaranteed Universal Life (GUL) | Minimal | Low | Fixed structure | Maximum death benefit at lowest permanent cost; pure estate liquidity |
| Indexed Universal Life (IUL) | Tied to index (e.g., S&P 500) with floor and cap | Moderate | Flexible premiums | Growth potential with downside protection; moderate-risk investors |
| Variable Life (VL) | Based on sub-account investment performance | High | Investment options similar to mutual funds | HNW individuals comfortable with market fluctuations |
| Private Placement Life Insurance (PPLI) | Alternative investments (hedge funds, PE, etc.) | Variable | Highly customizable | Ultra-HNW accredited investors; setup costs $50K-$200K |
Beyond the Basics: Volume-Based Banking With Whole Life
If you’re interested in how dividend-paying whole life insurance can serve as more than just an estate planning tool — functioning as a personal banking system that maximizes the volume and velocity of your money — explore our guide to becoming your own bank and the Infinite Banking Concept.
Case Study: Preserving a $30M Business Legacy
Client Profile
- 58-year-old tech CEO with $30M net worth
- $22M in illiquid business equity
- $8M in real estate and other assets
- Three children with varying interest in the business
Challenges
- Projected estate tax liability: $6M+ (40% federal rate on assets exceeding the $15M exemption under OBBBA)
- Business succession conflict between heirs
- No liquidity for taxes without forced asset sales
- State estate tax exposure depending on jurisdiction
Solution Implemented
ILIT With Second-to-Die Policy: A $15M survivorship policy funded via $450K annual premiums. Death benefit structured to cover estate taxes, preserving business equity for the family.
Premium Financing Arrangement: Lender covered 80% of premiums ($360K/year) at 6% interest rate. Collateralized by the family’s investment portfolio. Annual gifts to the ILIT covered loan interest.
Business Succession Plan: Buy-sell agreement funded by separate key person policies. Clear valuation methodology established. Specific roles defined for each heir.
Outcome
| Result | Impact |
|---|---|
| $6M+ tax liability covered | Tax-free death benefit eliminated need for forced asset sales |
| Business preserved intact | Children who wanted to continue the business could do so |
| Equitable distribution achieved | Children not interested in the business received fair inheritance |
| 20% valuation discount avoided | No rushed business sale at below-market price |
Frequently Asked Questions
How much life insurance do I need for estate planning?
The amount depends on your specific situation, but typically should cover your projected estate tax liability (40% of assets exceeding the $15 million exemption under current law), funds for business buyouts or equalization among heirs, outstanding debt repayment, and income replacement if needed. For a broader look at coverage considerations, see our guide to life insurance for high net worth individuals. A detailed analysis with your trusted advisor and insurance specialist is essential to determine the precise amount.
What is the estate tax exemption in 2026?
Under the One Big Beautiful Bill Act signed in July 2025, the federal estate tax exemption is permanently set at $15 million per individual ($30 million for married couples) beginning January 1, 2026. This amount will be indexed for inflation annually starting in 2027. The 40% estate tax rate continues to apply to amounts above the exemption. Importantly, this is permanent — the sunset provision from the Tax Cuts and Jobs Act has been eliminated.
How does an irrevocable life insurance trust (ILIT) work?
An ILIT is a trust specifically designed to own life insurance policies. The grantor creates the trust, names a trustee (who cannot be the insured), and designates beneficiaries. The ILIT purchases or receives a life insurance policy. The grantor funds premiums through annual gifts to the trust, typically using the annual gift tax exclusion. Upon the insured’s death, the death benefit pays to the trust — outside the taxable estate — and the trustee distributes proceeds according to the trust terms. The key trade-off: once established, the grantor gives up control of the policy. For more on how policy loans work outside of trust structures, see our guide on borrowing against life insurance.
Can I avoid estate taxes with life insurance?
Life insurance alone doesn’t avoid estate taxes — in fact, a personally owned policy’s death benefit is included in your taxable estate. However, when life insurance is structured within an Irrevocable Life Insurance Trust (ILIT), the death benefit is excluded from your estate. Additionally, life insurance can provide the liquidity to pay estate taxes without forcing the sale of illiquid assets like businesses or real estate.
Is an ILIT still worth it with the higher $15 million exemption?
Yes, for many high net worth families. Even with the higher exemption, ILITs provide value by removing large death benefits from taxable estates (especially for families whose wealth may grow above the exemption), shielding proceeds from state estate taxes (which can have exemptions as low as $1 million), offering creditor protection for beneficiaries, providing controlled distribution for heirs, and future-proofing against potential reductions in the exemption by a future Congress.
How do the wealthy avoid estate taxes?
Wealthy families typically use a combination of strategies including irrevocable trusts (ILITs, SLATs, IDGTs, dynasty trusts) to remove assets from taxable estates, lifetime gifting strategies to transfer wealth during life, charitable giving structures (CRTs, CGAs) that generate tax deductions while supporting causes, life insurance to provide estate liquidity and replace donated wealth, and business succession planning with buy-sell agreements funded by insurance. The OBBBA’s $15 million exemption helps, but families above that threshold — and those in states with lower exemptions — still require sophisticated planning.
What is premium financing for life insurance?
Premium financing is a strategy where a lender pays your life insurance premiums, and you provide collateral (typically existing assets) rather than liquidating investments. This preserves your capital for higher-return activities while securing the estate planning benefits of the policy. It’s generally appropriate for ultra-high net worth individuals who need $10M+ in coverage, have assets that can serve as collateral, prefer not to liquidate investments, and can manage interest rate risk (rates typically 5-8%).
How does a charitable remainder trust work with life insurance?
A Charitable Remainder Trust (CRT) pays income to the grantor for life, with the remainder going to charity at death. When paired with a life insurance policy in an ILIT, the combination creates a powerful strategy: the CRT generates lifetime income plus a current tax deduction, the tax savings and CRT income fund the ILIT life insurance premiums, at death the charity receives the CRT remainder and heirs receive the tax-free death benefit from the ILIT. The result is that both charity and heirs receive more than they would under a traditional plan, because the combined tax benefits reduce what goes to the IRS.
What happens to my estate plan after the new tax law?
Every estate plan should be reviewed in light of the One Big Beautiful Bill Act. If your plan was structured around the now-defunct sunset provisions, it may contain strategies or provisions that are no longer optimal. Plans that assumed a ~$7 million exemption in 2026 may need recalibration. Trust structures, gifting strategies, and insurance coverage amounts should be reassessed against the new $15 million permanent exemption. This is an opportunity to refine, not an excuse to stop planning.
How do I use life insurance to equalize inheritance?
When family assets include indivisible items — like a business one child will inherit, or a family property — life insurance provides a clean solution. The child receiving the business or property gets that asset, while other children receive life insurance proceeds of equivalent value. This avoids forced sales, prevents resentment, and keeps family assets intact. A buy-sell agreement funded by life insurance formalizes this arrangement for business succession.
Conclusion: Taking Action on Your Estate Plan
High net worth estate planning with life insurance requires strategic implementation tailored to your specific situation. The One Big Beautiful Bill Act’s permanent $15 million exemption provides welcome certainty, but it does not eliminate the need for sophisticated planning — particularly for families with growing wealth, state estate tax exposure, business succession concerns, or charitable goals.
The strategies outlined in this guide — ILITs, premium financing, charitable remainder trusts, buy-sell agreements, split dollar arrangements, and more — provide powerful tools for minimizing estate tax exposure, creating liquidity for tax payments, ensuring business continuity, establishing multi-generational wealth transfer, and maximizing the combined legacy to heirs and charitable causes.
Your estate plan should be reviewed annually, and especially in light of the new tax law. If your existing plan was built around the 2025 sunset deadline that no longer exists, now is the time to recalibrate.
See What a Custom Estate Plan Looks Like With Your Numbers
Every estate is different. A $12 million estate with a family business and three heirs needs a completely different strategy than a $25 million estate with rental properties and charitable goals. Our Pro Client Guides specialize in high net worth estate planning with life insurance and will build a plan around your actual situation.
Here’s what to expect in your complimentary strategy session:
- Estate Tax Exposure Analysis: Your projected liability under the new $15 million OBBBA exemption — including state-level exposure if applicable
- ILIT + Policy Design Illustration: Custom numbers showing death benefit, premium structure, and trust funding based on your age, health, and goals
- Strategy Comparison: Which combination of ILIT, CRT, premium financing, or buy-sell planning fits your estate — not a one-size-fits-all template
- Carrier Selection: Independent access to dozens of top-rated insurers so policy recommendations are based on fit, not captive contracts
- No Obligation: Complimentary session with zero pressure to purchase
Bring your current estate plan, your questions, and your skepticism. We’ll show you the numbers and let you decide.
