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Irrevocable Life Insurance Trusts
Gifts of Life Insurance in Trust Versus
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9th Cir accumulated aff'd allowed annual exclusion apply benefit capital gains child Comm'r corporation corpus Crummey clause death taxes decedent deemed disclaimer discretion distribution donor election estate tax purposes exemption exercise federal estate tax fiduciary funds future interest gift tax grantor gross estate included income beneficiary income interest income tax income tax purposes income trust independent trustee insurance trust insured's Internal Revenue Code investment irrevocable trust lapse lead trust legal obligation limited loan marital bequest marital deduction noncharitable beneficiary ordinary income owner paid parent payable payment person power of appointment premiums present interest principal Private Letter Ruling provisions qona qons qualify Rev Rul Revenue Ruling settlor short term trust skipping tax Special Trustee surviving spouse tax consequences Tax Reform Act taxable estate tion transfer Treas treated trust assets trust estate trust income trust instrument unitrust amount