This is a less quantitative, more descriptive topic. What is the purpose of probate? How and why might one wish to avoid probate? What are the three main alternatives to probate and what are the advantages and disadvantages of each? Estate Planning for Life Insurance. Certainly any discussion of life insurance would start with the role it can play in estate planning and when it is or is not included in a decedents gross estate. Life insurance trusts (ILITs, irrevocable life insurance trusts) would also be a major part of the paper, including issues relating to funding of the ILIT..
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