Is there still a market for individual life insurance?

Article Abstract:

The authors discuss issues concerning the individual life insurance market which has declined in the last decades of the 20th century. Explanations for the decline and a discussion of potentially untapped markets and future possibilities are provided. Included are graphs and charts.

Financial Planning, Statistical Data Included, Forecasts and trends, Insurance industry, Life insurance industry

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Opportunity shifting: a life insurance and estate planning technique

Article Abstract:

LIfe insurance funded by irrevocable asset protection trust cash flows as an estate and tax planning technique is the subject of this article. Issues examined include beneficiary controlled trusts, defective trusts, and several means of opportunity shifting.

Finance, Trusts and trustees, Trustees, Trusts (Law)

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Simplifying the use of the generation-skipping transfer tax exemption

Article Abstract:

The author explains the purpose and operation of the generation-skipping tax (GST) and discusses tax and estate planning techniques focusing on the beneficial use of the GST exemption. Included is a discussion of the use of life insurance in GST planning.

Tax Law, Public Finance Activities, Generation-skipping transfer tax

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