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I need an Irvine Trust Attorney to assist with a Joint Trust, can you help? YES, definitely, our Irvine Trust Attorney would be more than happy to help. What is a Life insurance Trust? According to our Irvine Trust Attorney, An irrevocable life insurance trust (ILIT) is specifically intended to hold a life insurance policy. Life insurance proceeds are typically not taxed as income, but the value of the death benefit is ultimately includable in the gross valuation of the deceased's estate.