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Estate Planning

Irrevocable Life Insurance Trust (ILIT)

Drafting an Irrevocable Life Insurance Trust manually requires hours of research across IRC provisions, state trust laws, and Crummey notice requirements. Attorneys must verify compliance with Section 2042, craft precise trustee powers, and ensure proper beneficiary designations—all while managing multiple templates and cross-referencing bar association guidelines.

Automation ROI

Time savings at a glance

Manual workflow5.5 hoursAverage time your team spends by hand
With CaseMark12 minutesDelivery time with CaseMark automation
EfficiencySave 27.5x time with CaseMark

The Problem

Drafting an Irrevocable Life Insurance Trust manually requires hours of research across IRC provisions, state trust laws, and Crummey notice requirements. Attorneys must verify compliance with Section 2042, craft precise trustee powers, and ensure proper beneficiary designations—all while managing multiple templates and cross-referencing bar association guidelines.

The CaseMark Solution

CaseMark automates ILIT creation by intelligently drafting all required sections with built-in IRC compliance, Crummey withdrawal provisions, and jurisdiction-specific trust language. Simply input client details and policy information, and receive a comprehensive, attorney-ready trust document in minutes with proper citations and tax-compliant provisions.

Key benefits

How CaseMark automations transform your workflow

Generate complete ILITs with Crummey provisions and IRC 2042 compliance in under 15 minutes

Automated research pulls current tax code requirements and state-specific trust laws

Built-in trustee powers, spendthrift clauses, and beneficiary provisions from verified legal sources

Ensures proper gift tax planning with annual exclusion and premium funding mechanics

Reduces drafting time by 95% while maintaining attorney oversight and customization

What you'll receive

Declaration of Trust
Grantor and Trustee Information
Trust Property and Life Insurance Policies
Beneficiaries
Trustee Powers and Duties
Funding and Gift Provisions
Distributions Upon Death
Irrevocability and Amendment
Governing Law and Miscellaneous
Signatures and Notarization

Document requirements

Required

  • Client Information Sheet
  • Life Insurance Policy Details

Optional

  • Existing Estate Planning Documents
  • State-Specific Trust Requirements
  • Gift Tax Documentation

Perfect for

Estate Planning Attorney
Trust and Estate Paralegal
Wealth Management Lawyer
Solo Practitioner
Tax Attorney
Elder Law Attorney

Also useful for

This workflow is applicable across multiple practice areas and use cases

Financial Services72% relevant

Financial advisors and wealth managers need ILITs to structure life insurance holdings for high-net-worth clients while ensuring regulatory compliance with tax and insurance regulations.

Financial services attorneys regularly advise on insurance products and trust structures that require IRC 2042 compliance and gift tax planning, making ILIT drafting a core component of wealth management legal services.

Business owners use ILITs to fund buy-sell agreements and provide liquidity for estate taxes without triggering corporate ownership issues or affecting business succession plans.

Corporate governance attorneys frequently structure life insurance trusts for key executives and business owners to separate personal estate planning from corporate ownership while ensuring smooth business transitions.

Family Law65% relevant

ILITs are used in divorce settlements to secure life insurance obligations for child support and alimony while protecting beneficiaries and ensuring irrevocable funding commitments.

Family law attorneys need to draft or review ILITs when structuring divorce agreements that require life insurance to guarantee support payments, ensuring the non-insured spouse and children are protected as irrevocable beneficiaries.

Frequently asked questions

Q

How does CaseMark ensure my ILIT complies with IRC Section 2042?

A

CaseMark automatically incorporates current IRC 2042 requirements for estate tax exclusion, including proper irrevocability language and incident of ownership provisions. The platform references verified tax code sources and includes necessary disclaimers to keep life insurance proceeds outside the grantor's taxable estate.

Q

Can CaseMark draft Crummey withdrawal notices for ILIT premium funding?

A

Yes, CaseMark generates compliant Crummey withdrawal provisions that satisfy IRC 2503(c) requirements for annual gift tax exclusions. The system includes proper notice language, withdrawal periods, and beneficiary rights to ensure premium gifts qualify for the annual exclusion.

Q

How long does it take to create an irrevocable life insurance trust with AI?

A

CaseMark generates a complete, attorney-ready ILIT in approximately 12 minutes, compared to 5-6 hours of manual drafting. You simply provide client information and policy details, and the platform handles research, compliance verification, and document assembly.

Q

Does the ILIT include state-specific trust provisions?

A

Yes, CaseMark incorporates jurisdiction-specific trust laws, execution requirements, and governing law provisions based on your selected state. The platform searches current bar association guidelines and state statutes to ensure local compliance.

Q

What trustee powers are included in the automated ILIT?

A

CaseMark includes comprehensive trustee powers for policy management, premium payments, investment authority, and distribution decisions. All powers are drafted to comply with fiduciary duty standards and include appropriate limitations to maintain the trust's irrevocable status.

Q

Can I customize the beneficiary distribution provisions?

A

Absolutely. While CaseMark generates standard per stirpes distributions and spendthrift provisions, you maintain full control to customize beneficiary designations, create sub-trusts, or add specific distribution conditions before finalizing the document.

Q

How does CaseMark verify the trust's irrevocability is properly drafted?

A

CaseMark includes explicit irrevocability language that meets federal and state requirements, with limited amendment provisions that preserve tax benefits. The platform cross-references IRS rulings and case law to ensure the grantor retains no prohibited powers that could cause estate inclusion.