The PPLI Library › Research
Estate Planning
Who owns the policy, who is insured and who receives the proceeds determine the planning questions. Begin with the estate-planning guide, then explore generation-skipping trusts, estate-freeze cash flows and grantor-trust ownership. Income tax, estate tax and GST require separate analysis. Use the articles below to identify which person holds each power and which tax applies to each transfer.
Estate Planning
Charitable Planning and PPLI: Ownership, Tax and Funding
August 24, 2026
Estate Planning
Trust Protectors and PPLI: Powers, Limits and Oversight
August 10, 2026
Estate Planning
$124 Trillion Wealth Transfer: Preparing Heirs and Liquidity
July 20, 2026
Estate Planning
The $15 Million Estate Tax Exemption: What Still Needs Planning
July 20, 2026
Estate Planning
Estate Freezes and PPLI: GRATs, IDGT Sales and Funding
June 28, 2026
Estate Planning
SLAT and PPLI: Spousal Access, Tax Rules and Risks
June 28, 2026
Estate Planning
Dynasty Trusts and PPLI: Duration, GST and Policy Costs
June 28, 2026
Estate Planning
Intentionally Defective Grantor Trusts: IDGT Sales and PPLI
April 27, 2025
Estate Planning
Irrevocable Trusts and PPLI: Ownership, Tax and Funding
April 27, 2025
Estate Planning
Generation-Skipping Trusts: GST Rules and PPLI Ownership
April 11, 2025
Estate Planning
Grantor Trusts: Income Tax, Estate Rules and PPLI
April 11, 2025
Estate Planning
Ultra High Net Worth Estate Planning: Tax, Trusts and Control
April 11, 2025