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For clients who were at or near retirement, with large estates and plenty of nonqualified retirement income, the approach was to use plan assets to purchase large life insurance policies, which ended up inside an irrevocable life insurance trust ( Irrevocable Life insurance Trusts--An irrevocable life insurance trust ( If the unified credit is insufficient, then the insured could consider an irrevocable life insurance trust that neither the debtor nor the debtor's creditors could reach or control. |
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