An Ounce of Prevention

A great deal has been written in the last decade about trust-owned life insurance (TOLI) and the responsibilities and obligations of trustees/fiduciaries of irrevocable life insurance trusts (ILITs). Although descriptions of a TOLI may be hyperbolic, clearly, trustee responsibilities have grown more complex in recent years with the introduction of new investment standards dictated by various state

Vernon W. Holleman | May 01, 2011

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