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Estate preservation agreement

Our Estate Preservation Agreement (EPA) helps reduce estate tax risk for transfer of a life insurance policy from the insureds to an Irrevocable Life Insurance Trust (ILIT). It provides additional term coverage for the first four years of the contract.

Benefits

Helps offset estate taxes if the policy is included in the insureds’ taxable estate due to the three year look-back rule for a transfer (or gift) of policy ownership

Details

Maximum benefit amount

122.22% of face amount

Benefit term

First four years from policy issue

Issue ages

20-75

Charge

No charge

Availability

Only at issue

Exercised

At issue

Target market

Trust or ILIT owned at policy issue

Underwriting rating requirements

  • Table P or better for ages 20-64
  • Table D or better for ages 65-75

 

 

Products

Products with the Estate Preservation Agreement:

Next steps

Additional resources available on our secured site

Get access to these and other tools on our secured website for financial professionals.

Additional agreements may be available. Agreements may be subject to additional costs and restrictions. Agreements may not be available in all states or may exist under a different name in various states and may not be available in combination with other agreements.

Please keep in mind that the primary reason to purchase a life insurance product is the death benefit.

Life insurance products contain fees, such as mortality and expense charges (which may increase over time), and may contain restrictions such as surrender charges.

This information should not be considered as tax or legal advice. Clients should consult their tax or legal advisor regarding their own tax or legal situation.

Insurance products issued by Minnesota Life Insurance Company

Policy form numbers:  ICC08-943, 08-943 and any state variations; ICC19-20202, 19-20202 and any state variations

The information presented above is solely intended for use by financial professionals. Such information is not intended for public consumption or dissemination.

For financial professional use only. Not for use with the public. This material may not be reproduced in any form where it is accessible to the general public.

DOFU 11-2022

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