Real Estate Investor Magazine September 2024 Edition | Page 99

LIFE INSURANCE
Benefits of a trust-owned life insurance policy include :
Avoiding Executor ’ s Fees : Life insurance payouts to a trust are not subject to executor ’ s fees , preserving more of the benefit for your beneficiaries .
Enhanced Liquidity : The policy provides immediate liquidity that can be used to support a property portfolio within the property company or to benefit any of the beneficiaries directly .
Continuity Across Generations : Funds within a Family Trust can be preserved and managed across multiple generations with minimal costs , ensuring long-term stability .
Fund Protection : By paying out to a trust rather than an individual , the funds are shielded from personal claims and potential mismanagement .
Tax Advantages : Trust-owned life insurance policies can offer significant tax benefits , enhancing the overall efficiency of your estate planning .
Your Family Trust must be the beneficiary and payer of your life insurance
Your Family Trust can and should be the beneficiary of a life insurance policy and the payer of the policy .
Here ’ s why ? Payment benefits from a life insurance policy are deemed assets or deemed property in an estate and are subject to estate duty taxes irrespective of who the life insurance pays out to .
However , if your life insurance pays out to your spouse , there will be no estate duty , but estate duty will be triggered on everything your spouse owns when they die . So , having life insurance pay out to your spouse is not the solution as your spouse ’ s estate is only growing . Therefore , it is ideal to rather have the life insurance pay out to the Family Trust .
Having the Family Trust as the beneficiary and payer of life insurance policies also offers this unique advantage : All premiums plus 6 % compounded interest thereon can be deducted from the policy payouts when it comes to estate duty . So , estate duty will only apply to the difference between the life insurance paying out and all premiums paid over the lifetime of that person plus 6 % interest compounded .
Also remember , you can ’ t move big amounts of money from an individual to a trust without tax implications , so that ’ s another reason you want the life insurance policy to pay out to the Family Trust .
Taking all of this into account , our conclusion remains that individuals should have no assets and minimum debt in their names . This will ensure that you can take full advantage of the asset protection , estate planning , financing capability , and tax benefits . In essence , it ’ s not just a financial choice ; it ’ s laying the groundwork for a future where your wealth stands resilient , your estate thrives , and your financial journey becomes an enduring legacy .
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