An Irrevocable Life Insurance Trust (ILIT), if created properly, will remove death benefits paid to the trust from the estate of the insured.
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前者常见的有生前信托(Living Trust) 和pension 信托等；后者包括人寿保险信托（ILIT）、朝代信托（DynastyTrust）等。
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Hapoel Nazrat-Ilit 拿撒勒工人
Additionally, an ILIT allows multiple beneficiaries to have an interest in the death benefits.
FORBES: The Necessity of Flexibility: ILITs and Estate Tax Uncertainty
The ILIT may make payments on the principal depending on the provisions of the loan agreement.
FORBES: Nothing is for Free, Especially Not Life Insurance
The ILIT will borrow money each year to pay the life insurance premiums for that year.
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