Breakout Session – The Irrevocable Advantage: Strategic Annuity Positioning for High-Net-Worth Estates

This master’s-level session explores the mechanics of IRC 72(u), the critical differences between revocable and irrevocable trust treatment, and specific scenarios where annuities enhance wealth transfer and income planning. Through detailed case studies and technical walkthroughs, attendees will learn how to identify the right opportunities, avoid common pitfalls, and confidently integrate annuities into irrevocable trust strategies for clients with complex estates.