Your client has concerns about a large life insurance policy she owns that names her children as the primary beneficiaries and her nieces and nephews as contingent beneficiaries. If she changes this arrangement, she would like to do the following:

-avoid having the value of the policy included in her gross estate while also ensuring that her children will not receive any cash from the policy until she dies

-continue paying the premiums on the policy, but only if she can receive an additional gift tax annual exclusion each time she pays the premium

-avoid any future adverse income tax consequences to herself or the children What life insurance planning technique would you recommend to your client?

What life insurance planning technique would you recommend to your client?