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[Applause] hey estate planning attorney paul raballay here and in this video were going to talk about how to change an irrevocable trust that is designed to not be changed okay so over the years many many i would say at least tens of thousands if not hundreds of thousands of people have established irrevocable trust im going to give you maybe five reasons why people have established irrevocable trusts over the years many people particularly when the estate tax exemption was around six hundred thousand dollars many people you know roughly twenty years ago or so they established these irrevocable life insurance trusts that owned life insurance and the idea was it would create liquidity that was not in the estate but it would create liquidity at the death of someone that could be used to pay the estate tax so theres many many irrevocable trusts out there owning life insurance policies and often those are second to die policies that married couples establish and so at least one if not b
