Publications

Section Newsletter Articles From Jay S. Goldberg

Using the irrevocable insurance trust By Jay S. Goldberg Trusts and Estates, June 2004 Many of us are familiar with the Irrevocable Insurance Trust ("ILIT") as a direct means of leaving tax-free benefits to the family. This article will discuss other uses of the tool.
The IDIT—What, why, how By Jay S. Goldberg Trusts and Estates, November 2002 In our world of acronyms, this has come to refer to the Intentionally Defective Irrevocable Trust--a trust so designed that it is excluded from the estate of the grantor but the grantor is, under the grantor trust rules, treated as the "substantial owner" and taxable on the income.
Uses of the Irrevocable Insurance Trust By Jay S. Goldberg Trusts and Estates, June 2001 The ILIT (Irrevocable Life Insurance Trust) has become a standard tool of estate planning, as common as the Marital Deduction and the Credit Shelter Trust (CST).

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