Course 2.5 · 55 minutes
Life Insurance as an Estate and Wealth Transfer Tool
Use life insurance to pay estate taxes, equalize inheritances, and move wealth to the next generation, including how large premiums get paid without large gifts.
- Who it is for
- Families with illiquid wealth: a business, land, or real estate.
- Runtime
- 55 minutes
Pre-order: this course is still in development. Your purchase includes its materials as they are published in your portal. No release date is confirmed. Buy 5 or more and every course is 30% off.
After payment is confirmed and your access is set up, the files listed below can be downloaded from your portal. Any unpublished materials will be added when ready, at no additional charge.
Files currently available
- Estate Liquidity Gap Calculator Guide.
- Estate Liquidity Gap Calculator.
- Premium Funding Options Chart.
- Private Split Dollar Term Sheet Checklist.
- Wealth Replacement Trust Diagram.
- Inheritance Equalization Worksheet Guide.
- Inheritance Equalization Worksheet.
- Slide deck.
- Visual: Roadmap.
- Visual: Liquidity Gap.
- Visual: Equalization.
- Visual: Ilit Structure.
- Visual: Funding Flowchart.
- Visual: Funding Comparison.
- Visual: Wealth Replacement.
- Visual: Whitfield Projection.
- Visual: Loan Timeline.
- Visual: Decision Tree.
- Visual: Three Year Rule.
- Visual: Policy in Business.
- Workbook.
- The narrated lesson. 55 minutes, cued to the deck, with chapter markers by lesson. Added to your portal when published, at no extra cost. This purchase does not guarantee that the narrated lesson is available today.
What the course covers
- 01The liquidity problem: estate tax is due in nine months and the business is not cash6 min
- 02Equalizing inheritances when one child gets the business6 min
- 03Second-to-die policies inside an ILIT5 min
- 04Paying the premiums: exclusion gifts, exemption gifts, private split-dollar, and premium financing12 min
- 05Charitable uses: wealth replacement trusts and policy gifts5 min
- 06Worked example: a 20 million dollar estate, an 8 million dollar survivorship policy, and a private loan9 min
- 07Tricks of the trade: low-rate family loans, S corporation distributions through a spousal trust, and life settlements7 min
- 08Mistakes and traps: financing when rates rise, the three-year rule, and policies stuck inside a business5 min
How it fits: Requires 2.3 and 3.3. Pairs with 8.3 (passing the business to family).
The standard every course holds
- A narrated lesson of 45 to 60 minutes, produced as audio
- A designed slide deck you download and keep
- A computational workbook that runs the actual legal tests
- A toolkit of checklists and protocols
- A legal authority appendix carrying the two-pass vetting protocol
Written for a diligent reader with no legal education. Professionally narrated using a studio voice model of Brian T. Boyd. The course is recorded instruction, not a live consultation.
Where this course sits
Track 2: Life Insurance
This course is one step in a track built around a single outcome. See the full build order and the other courses that get you there.
Back to this trackEducational material from the private client curriculum of Brian T. Boyd. This is legal education for a general audience, not legal advice, and no attorney-client relationship is created by purchasing, viewing, or using it. Tax outcomes depend on your facts and your state.