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 in development and appears in your portal the day it is released. Buy 5 or more and every course is 30% off.

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Instant download after payment. Nothing is withheld for a later purchase.

What you receive

Estate Liquidity Gap Calculator (Excel)
Premium Funding Options comparison chart with real numbers
Private Split-Dollar term sheet checklist
Wealth Replacement Trust diagram in the house style
Inheritance Equalization worksheet
The narrated lesson. 55 minutes, cued to the deck, with chapter markers by lesson. Emailed to you the day it publishes, at no extra cost.

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 track

Educational 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.