{"id":1702,"date":"2014-09-22T02:54:45","date_gmt":"2014-09-22T07:54:45","guid":{"rendered":"http:\/\/agrilife.org\/texasaglaw\/?p=1702"},"modified":"2026-04-17T15:31:44","modified_gmt":"2026-04-17T20:31:44","slug":"questions-from-tiffanys-desk-life-insurance-proceeds-part-of-taxible-estate","status":"publish","type":"post","link":"https:\/\/agrilife.org\/texasaglaw\/2014\/09\/22\/questions-from-tiffanys-desk-life-insurance-proceeds-part-of-taxible-estate\/","title":{"rendered":"Questions from Tiffany’s Desk: Are Life Insurance Proceeds Part of Taxible Estate?"},"content":{"rendered":"

Question<\/strong>:\u00a0 If I have a $1 million life insurance policy, are the proceeds of that policy considered as part of my gross taxable estate for determining federal estate taxes at my death?<\/p>\n

Answer:\u00a0 <\/strong>As is the answer for most legal questions, it depends.\u00a0 This is an issue that many people are unaware of and that may have significant estate planning implications.\u00a0 In light of that, a detailed discussion is necessary.<\/p>\n

\"\"<\/a>

Photo via Dallas Dowell, Tucumcari, NM<\/p><\/div>\n

Why Should We Care?<\/em><\/span><\/p>\n

The reason that the answer to this question is so important is that people often overlook life insurance proceeds when considering the applicability of the federal estate tax.<\/p>\n

Currently, the federal estate tax exemption is set at $5.34 million, meaning that if an individual has a gross taxable estate valued over $5.34 million ($10.68 million per couple)\u00a0and dies in 2014, his or her estate will be responsible for paying a 40% tax on any amount over the $5.34 million\u00a0that is not passed to a spouse.\u00a0 Oftentimes, people hold life insurance policies worth upwards of $1 million, which could impact whether estate taxes are owed.\u00a0 Thus, it is important that when working on an estate plan an individual consider whether the inclusion of life insurance proceeds may make estate taxes an issue that needs to be dealt with.<\/p>\n

The Law<\/em><\/span><\/p>\n

The general rule is that life insurance proceeds are counted as part of the gross taxable estate\u00a0if the beneficiary of the policy is that person’s estate or if the insured\u00a0retains “incidence of ownership”\u00a0in the policy.\u00a0 \u00a0See\u00a0<\/em>26 U.S.\u00a0Code Section 2042<\/a>.\u00a0 Incidence of ownership includes the right to modify beneficiaries, the power to cancel the policy, \u00a0the right to borrow against the policy, and the right to use the policy as collateral for a loan.\u00a0 See<\/em> Treas. Reg. Section 20.2042-1.<\/p>\n

What Can Be Done?<\/em><\/span><\/p>\n

So what can be done to avoid inclusion of life insurance proceeds in the decedent’s taxable estate?\u00a0 There are a couple\u00a0of options.<\/p>\n

First, an insured\u00a0could simply give up incidence of control, making another person the owner of the policy.\u00a0 This transfer would, however, be subject to federal gift tax\u00a0laws (applicable if the value of the policy is over $14,000).\u00a0 In order\u00a0\u00a0to avoid inclusion of the policy value in the taxable estate, the listed\u00a0beneficiary must be someone other than the insured’s estate, the policy must be given to a new owner (may be the beneficiary or not),\u00a0and\u00a0the owner must be given control over the policy.\u00a0 It is also advisable for the new owner to make premium payments on the policy.\u00a0 The insured, however, may gift money to the new owner for the purpose of making these payments, subject to federal gift tax rules.\u00a0 The obvious downside, however, is that the insured would lose control over the policy and the right to modify the beneficiaries.<\/p>\n

Second, an insured could work with an attorney to create an irrevocable life insurance trust.\u00a0 Under this instrument, title to the policy is transferred into the irrevocable trust and the trust itself is listed as the beneficiary of the life insurance policy.\u00a0 Upon the death of the insured, the appointed trustee will be in charge of the proceeds and will distribute income or proceeds to the beneficiary identified in the trust instrument, oftentimes to the surviving family members.\u00a0 Importantly, this trust must be irrevocable and the insured may not be listed as trustee of the policy, thus the same downside of lack of control exists for this option as for the first option discussed above.<\/p>\n

It is important to note, however, that the IRS regulations include a three year look back period, meaning that any transfer of ownership of a life insurance policy–whether to another person or to an irrevocable life insurance trust–that occurred within three years of the insured’s death will be disregarded and the proceeds are considered as part of the taxable estate.\u00a0 See<\/em> 26 U.S. Code Section 2035<\/a>.<\/p>\n

More Information<\/em><\/span><\/p>\n

Given the complex nature of this issue, I highly recommend that you seek advice from a licensed attorney on this topic.<\/p>\n

Here are additional helpful\u00a0sources of information:<\/p>\n

Protecting Life Insurance from Estate Taxes<\/a><\/p>\n

Shielding Your Insurance from Estate Taxes<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

Question:\u00a0 If I have a $1 million life insurance policy, are the proceeds of that policy considered as part of my gross taxable estate for determining federal estate taxes at my death? Answer:\u00a0 As is the answer for most legal questions, it depends.\u00a0 This is an issue that many people are unaware of and that may have significant estate planning implications.\u00a0 In light of that, a detailed discussion is necessary. Why Should We Care? The reason that the answer to this question is so important is that people… Read More →<\/a><\/span><\/p>\n","protected":false},"author":2444,"featured_media":1927,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_monsterinsights_skip_tracking":false,"footnotes":""},"categories":[17,35],"tags":[],"class_list":["post-1702","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-estate-planning","category-tax-issues"],"acf":[],"yoast_head":"\nQuestions from Tiffany's Desk: Are Life Insurance Proceeds Part of Taxible Estate? - Texas Agriculture Law<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/agrilife.org\/texasaglaw\/2014\/09\/22\/questions-from-tiffanys-desk-life-insurance-proceeds-part-of-taxible-estate\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Questions from Tiffany's Desk: Are Life Insurance Proceeds Part of Taxible Estate? - Texas Agriculture Law\" \/>\n<meta property=\"og:description\" content=\"Question:\u00a0 If I have a $1 million life insurance policy, are the proceeds of that policy considered as part of my gross taxable estate for determining federal estate taxes at my death? 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