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You Must Not delay in continuing along with your claim as buying legal services in order to explain these deadlines. You can take advantage of ones 13,000 annual gift exemption by making pretty sure any ILIT maintains the 'Crummey supply' inside it. That's as the annual gift taxation exemption just relates to presents to 'present price' towards the giftee donee. And since any trust is actually geared to maintain the funds till once any demise, the only way any gifted premiums can be treated since a present to existing price, is always to permit the eventual beneficiary of rules : or the money you put entering the trust : to have accessibility claim that gift to the least thirty day period after you contributed that it towards the trust. That is the Crummey supply. Clearly you need to advise towards the beneficiary to put up off on may using it money. 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