[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"skill:01M6XGFBHDMZ8W3QPDY8CJFHCK":3,"skill-same:01M6XGFBHDMZ8W3QPDY8CJFHCK":60},{"skillNo":4,"name":5,"nameZh":6,"description":7,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":16,"categories":17,"keywords":18,"publishedAt":33,"linkOnly":34,"markdownContent":35,"markdownBody":36,"frontMatter":37,"refName":38,"commitSha":39,"skillDirectory":40,"forksCount":41,"repositoryHtmlUrl":42,"repositoryHomepageUrl":6,"ownerHtmlUrl":43,"ownerBlogUrl":6,"ownerDescription":44,"updatedAt":45,"install":46,"resources":59},"01M6XGFBHDMZ8W3QPDY8CJFHCK","ilit",null,"Drafts an Irrevocable Life Insurance Trust (ILIT) compliant with IRC § 2042 and state trust laws to exclude life insurance from the grantor's taxable estate. Covers Crummey withdrawal rights, trustee powers, distributions, and execution formalities. Use when drafting ILITs, life insurance trusts, estate tax exclusion trusts, or Crummey trusts.","FDU-INS\u002FInsurance-Skills","FDU-INS","https:\u002F\u002Favatars.githubusercontent.com\u002Fu\u002F167067594?v=4","01M6XEYMRS4CVJMZ834YWE66BV","FDU-Insurance","01M6XEYMXPDA34HFM0ZE6AY78G",82,"Apache-2.0","https:\u002F\u002Fgithub.com\u002FFDU-INS\u002FInsurance-Skills\u002Fblob\u002Fmain\u002FSkills\u002Filit\u002FSKILL.md",[],[5,19,20,21,22,23,24,25,26,27,28,29,30,31,32],"state","execution","tax","use","en","trust","life","distributions","with","rights","drafts","when","insurance","drafting","2026-11-10 10:12:30",false,"---\nname: ilit\nlanguage: en\ndescription: Drafts an Irrevocable Life Insurance Trust (ILIT) compliant with IRC § 2042 and state trust laws to exclude life insurance from the grantor's taxable estate. Covers Crummey withdrawal rights, trustee powers, distributions, and execution formalities. Use when drafting ILITs, life insurance trusts, estate tax exclusion trusts, or Crummey trusts.\n---\n\n# Irrevocable Life Insurance Trust (ILIT)\n\nDrafts a comprehensive ILIT that removes life insurance proceeds from the grantor's taxable estate under IRC § 2042 while preserving annual gift tax exclusions via Crummey powers.\n\n## Prerequisites\n\nCollect before drafting:\n\n1. **Grantor** — full legal name, SSN\u002FTIN, domicile state\n2. **Policy info** — carrier, policy number(s), face amount(s), insured, current ownership, term vs. permanent\n3. **Trustee** — initial trustee (NOT grantor), successor(s), corporate trustee if any\n4. **Beneficiaries** — primary and contingent with DOBs, relationships; minor sub-trust termination ages\n5. **Funding plan** — existing policy transfer vs. trust-applied new policy; annual premium amount\n6. **Jurisdiction** — state of trust situs; execution formalities (witnesses, notarization)\n7. **Existing estate plan** — coordination with will, revocable trust, other ILITs\n\n## Drafting Workflow\n\n### Article I — Declaration of Trust\n\n- State irrevocability explicitly — no amendment, modification, or revocation by grantor\n- Purpose: hold life insurance outside grantor's taxable estate\n- Grantor surrenders ALL incidents of ownership per IRC § 2042\n- No retained powers under IRC §§ 2036, 2038, or 2042\n\n### Article II — Parties\n\n- Grantor and trustee: full legal names, addresses, fiduciary acceptance\n- Succession: resignation procedure, removal for cause, appointment mechanism\n- **Grantor must NOT serve as trustee or retain trustee-removal-and-replacement power** — constitutes an incident of ownership\n\n### Article III — Trust Property & Policy Transfer\n\n- Schedule A: each policy with carrier, number, face amount, insured\n- Assignment language transferring all ownership rights to trustee\n- Procedure for future policy additions\n- **§ 2035 three-year rule**: existing policy transfers trigger lookback — if grantor dies within 3 years, proceeds included in estate. Document transfer date prominently.\n- New policies: trust applies and owns ab initio (no § 2035 issue)\n\n### Article IV — Crummey Withdrawal Rights\n\nCrummey notice template:\n\n```\nTo: [Beneficiary Name]\nDate: [Date of Contribution]\nAmount: $[Amount] contributed to [Trust Name]\nYou have the right to withdraw $[pro-rata share].\nThis right expires [30\u002F45] days from this notice date.\nIf not exercised, the right lapses automatically.\n— [Trustee]\n```\n\n| Parameter | Standard |\n|---|---|\n| Annual exclusion | IRC § 2503(b) per beneficiary [VERIFY current year amount] |\n| Notice period | 30 days minimum; 45 days recommended |\n| Notice method | Written, delivered personally or by mail |\n| Lapse limitation | \"5 and 5\" safe harbor — lapse limited to greater of $5,000 or 5% of trust corpus |\n| Minors | Guardian or legal representative receives notice |\n\n### Article V — Trustee Powers & Duties\n\nGrant powers to:\n- Pay premiums when due\n- Exercise policy rights (loans, conversions, surrenders, beneficiary changes per trust terms)\n- Invest non-insurance assets under prudent investor standard\n- Hire professionals; pay from trust\n- Borrow against cash value; convert term to permanent\n- Settle claims with carriers\n\nFiduciary standards: loyalty, impartiality, preservation, accounting. Specify compensation, indemnification for good faith, annual accounting to beneficiaries.\n\n### Article VI — Distributions\n\n**Upon death of insured:**\n- Outright distribution vs. continuing sub-trusts per beneficiary class\n- Per stirpes for predeceased beneficiaries\n- Survivorship requirement: 30–60 days\n- Simultaneous death provision (USDA\u002FRUDA or state equivalent)\n\n**Minors\u002Fincapacitated:**\n- Sub-trust until specified age (e.g., staged: 1\u002F3 at 25, 1\u002F2 remainder at 30, balance at 35)\n- HEMS discretionary distributions (health, education, maintenance, support)\n\nProceeds are income-tax-free under IRC § 101(a); confirm structure prevents estate inclusion under § 2042.\n\n### Article VII — Spendthrift & Creditor Protection\n\n- No assignment, pledge, or encumbrance of interests before distribution\n- Assets not subject to beneficiary creditors, divorce, or bankruptcy\n- Include state-specific mandatory spendthrift language\n\n### Article VIII — General Provisions\n\n- Governing law, severability, merger\u002Fintegration\n- Notice provisions, trust situs with ability to change\n- Rule against perpetuities savings clause (or note if jurisdiction abolished RAP)\n\n### Article IX — Execution\n\n- Grantor signature (as \"Settlor\" or \"Grantor\")\n- Trustee signature (acceptance of appointment)\n- Witnesses — number varies by state (typically 2 disinterested)\n- Notarization — mandatory in most states; include acknowledgment certificate\n\n## Critical Checks\n\n- **Never name grantor as trustee** — any incident of ownership causes estate inclusion under § 2042\n- **Never give grantor power** to change beneficiaries, borrow against policies, or surrender — these are incidents of ownership\n- **Document Crummey notices meticulously** — IRS scrutinizes; keep copies with trust records\n- **Flag § 2035 risk** prominently for existing policy transfers\n- **Verify state requirements** — formation formalities, spendthrift enforceability, witness\u002Fnotary rules, RAP status\n- **Coordinate with existing estate plan** — ILIT beneficiary designations must not conflict with will or revocable trust\n- **GST tax** — if beneficiaries include skip persons, address allocation under IRC § 2642\n- **Community property states** — both spouses may need to consent to policy transfer\n- **Annual review** — recommend periodic review of policy performance, beneficiary designations, and Crummey compliance\n- All statutory citations are to the IRC; verify current thresholds at time of drafting\n","# Irrevocable Life Insurance Trust (ILIT)\n\nDrafts a comprehensive ILIT that removes life insurance proceeds from the grantor's taxable estate under IRC § 2042 while preserving annual gift tax exclusions via Crummey powers.\n\n## Prerequisites\n\nCollect before drafting:\n\n1. **Grantor** — full legal name, SSN\u002FTIN, domicile state\n2. **Policy info** — carrier, policy number(s), face amount(s), insured, current ownership, term vs. permanent\n3. **Trustee** — initial trustee (NOT grantor), successor(s), corporate trustee if any\n4. **Beneficiaries** — primary and contingent with DOBs, relationships; minor sub-trust termination ages\n5. **Funding plan** — existing policy transfer vs. trust-applied new policy; annual premium amount\n6. **Jurisdiction** — state of trust situs; execution formalities (witnesses, notarization)\n7. **Existing estate plan** — coordination with will, revocable trust, other ILITs\n\n## Drafting Workflow\n\n### Article I — Declaration of Trust\n\n- State irrevocability explicitly — no amendment, modification, or revocation by grantor\n- Purpose: hold life insurance outside grantor's taxable estate\n- Grantor surrenders ALL incidents of ownership per IRC § 2042\n- No retained powers under IRC §§ 2036, 2038, or 2042\n\n### Article II — Parties\n\n- Grantor and trustee: full legal names, addresses, fiduciary acceptance\n- Succession: resignation procedure, removal for cause, appointment mechanism\n- **Grantor must NOT serve as trustee or retain trustee-removal-and-replacement power** — constitutes an incident of ownership\n\n### Article III — Trust Property & Policy Transfer\n\n- Schedule A: each policy with carrier, number, face amount, insured\n- Assignment language transferring all ownership rights to trustee\n- Procedure for future policy additions\n- **§ 2035 three-year rule**: existing policy transfers trigger lookback — if grantor dies within 3 years, proceeds included in estate. Document transfer date prominently.\n- New policies: trust applies and owns ab initio (no § 2035 issue)\n\n### Article IV — Crummey Withdrawal Rights\n\nCrummey notice template:\n\n```\nTo: [Beneficiary Name]\nDate: [Date of Contribution]\nAmount: $[Amount] contributed to [Trust Name]\nYou have the right to withdraw $[pro-rata share].\nThis right expires [30\u002F45] days from this notice date.\nIf not exercised, the right lapses automatically.\n— [Trustee]\n```\n\n| Parameter | Standard |\n|---|---|\n| Annual exclusion | IRC § 2503(b) per beneficiary [VERIFY current year amount] |\n| Notice period | 30 days minimum; 45 days recommended |\n| Notice method | Written, delivered personally or by mail |\n| Lapse limitation | \"5 and 5\" safe harbor — lapse limited to greater of $5,000 or 5% of trust corpus |\n| Minors | Guardian or legal representative receives notice |\n\n### Article V — Trustee Powers & Duties\n\nGrant powers to:\n- Pay premiums when due\n- Exercise policy rights (loans, conversions, surrenders, beneficiary changes per trust terms)\n- Invest non-insurance assets under prudent investor standard\n- Hire professionals; pay from trust\n- Borrow against cash value; convert term to permanent\n- Settle claims with carriers\n\nFiduciary standards: loyalty, impartiality, preservation, accounting. Specify compensation, indemnification for good faith, annual accounting to beneficiaries.\n\n### Article VI — Distributions\n\n**Upon death of insured:**\n- Outright distribution vs. continuing sub-trusts per beneficiary class\n- Per stirpes for predeceased beneficiaries\n- Survivorship requirement: 30–60 days\n- Simultaneous death provision (USDA\u002FRUDA or state equivalent)\n\n**Minors\u002Fincapacitated:**\n- Sub-trust until specified age (e.g., staged: 1\u002F3 at 25, 1\u002F2 remainder at 30, balance at 35)\n- HEMS discretionary distributions (health, education, maintenance, support)\n\nProceeds are income-tax-free under IRC § 101(a); confirm structure prevents estate inclusion under § 2042.\n\n### Article VII — Spendthrift & Creditor Protection\n\n- No assignment, pledge, or encumbrance of interests before distribution\n- Assets not subject to beneficiary creditors, divorce, or bankruptcy\n- Include state-specific mandatory spendthrift language\n\n### Article VIII — General Provisions\n\n- Governing law, severability, merger\u002Fintegration\n- Notice provisions, trust situs with ability to change\n- Rule against perpetuities savings clause (or note if jurisdiction abolished RAP)\n\n### Article IX — Execution\n\n- Grantor signature (as \"Settlor\" or \"Grantor\")\n- Trustee signature (acceptance of appointment)\n- Witnesses — number varies by state (typically 2 disinterested)\n- Notarization — mandatory in most states; include acknowledgment certificate\n\n## Critical Checks\n\n- **Never name grantor as trustee** — any incident of ownership causes estate inclusion under § 2042\n- **Never give grantor power** to change beneficiaries, borrow against policies, or surrender — these are incidents of ownership\n- **Document Crummey notices meticulously** — IRS scrutinizes; keep copies with trust records\n- **Flag § 2035 risk** prominently for existing policy transfers\n- **Verify state requirements** — formation formalities, spendthrift enforceability, witness\u002Fnotary rules, RAP status\n- **Coordinate with existing estate plan** — ILIT beneficiary designations must not conflict with will or revocable trust\n- **GST tax** — if beneficiaries include skip persons, address allocation under IRC § 2642\n- **Community property states** — both spouses may need to consent to policy transfer\n- **Annual review** — recommend periodic review of policy performance, beneficiary designations, and Crummey compliance\n- All statutory citations are to the IRC; verify current thresholds at time of drafting\n",{"name":5,"language":23,"description":7},"main","b22eca2e974f918ce591c5b2bd829fb7510e0191","Skills\u002Filit",18,"https:\u002F\u002Fgithub.com\u002FFDU-INS\u002FInsurance-Skills","https:\u002F\u002Fgithub.com\u002FFDU-INS","Fudan University Department of Risk Management and Insurance","2026-07-12 12:54:34",{"source":8,"skillName":5,"commands":47,"prompt":57,"zipAvailable":58},[48,51,54],{"tool":49,"command":50},"npx","npx skills add FDU-INS\u002FInsurance-Skills --skill ilit",{"tool":52,"command":53},"bunx","bunx skills add FDU-INS\u002FInsurance-Skills --skill ilit",{"tool":55,"command":56},"pnpm","pnpm dlx skills add FDU-INS\u002FInsurance-Skills --skill ilit","安装技能，技能地址：https:\u002F\u002Fgithub.com\u002FFDU-INS\u002FInsurance-Skills\u002Fblob\u002Fmain\u002FSkills\u002Filit\u002FSKILL.md",true,[],[61,89,113,144,166,199],{"skillNo":62,"name":63,"nameZh":6,"description":64,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":65,"categories":66,"keywords":72,"publishedAt":33},"01M713QW6EGEG0YAD75440GSD0","로인장 (Roinjiang)","Activates when the user needs legal advice, contract review, insurance law consultation, startup legal support, or any legal\u002Fregulatory matter. She is a top-tier in-house lawyer with absolute loyalty to the CEO, specializing in insurance law, financial consumer protection, privacy, contracts, labor law, family law, civil and criminal matters.","https:\u002F\u002Fgithub.com\u002FFDU-INS\u002FInsurance-Skills\u002Fblob\u002Fmain\u002FSkills\u002F로인장 (Roinjiang)\u002FSKILL.md",[67],{"categoryNo":68,"categoryName":69,"taxonomyType":70,"taxonomyTypeDesc":71},"01JBSEEDCAT000000000000037","律师与法务","PROFESSION","适用职业",[63,73,31,74,75,76,30,77,78,27,79,80,81,82,83,84,85,86,87,88],"insurance law","civil","contract","family","review","loyalty","top","contract review","ceo","support","advice","consultation","regulatory","privacy","protection","startup",{"skillNo":90,"name":91,"nameZh":6,"description":92,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":93,"categories":94,"keywords":95,"publishedAt":33},"01M713QRN8VFMA9VKS6R4DJ2WS","zocdoc-doctor-finder","Use when a user needs to find a doctor, dentist, specialist, therapist, or healthcare provider — especially when they mention insurance, in-network, availability, location, appointments, or booking. Also use for browsing provider reviews, comparing doctors by specialty, or checking if a provider takes their insurance.","https:\u002F\u002Fgithub.com\u002FFDU-INS\u002FInsurance-Skills\u002Fblob\u002Fmain\u002FSkills\u002Fzocdoc-doctor-finder\u002FSKILL.md",[],[96,97,98,99,31,100,101,30,102,103,104,105,106,107,108,109,110,111,22,112],"zocdoc doctor finder","doctor","healthcare","reviews","browser automation","access","browsing","browser","booking","network","therapist","computer","availability","for","provider","tool","automation",{"skillNo":114,"name":115,"nameZh":6,"description":116,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":117,"categories":118,"keywords":124,"publishedAt":33},"01M713QKGV3FTX7EEYWKDM8ENZ","zenmux-context","Answers any question about ZenMux by reading the latest official documentation. Use this skill whenever the user asks about ZenMux product features, API usage, configuration, integration, pricing, models, providers, routing, fallback, streaming, multimodal, structured output, tool calling, reasoning, prompt caching, image generation, video generation, web search, long context, observability, logs, cost tracking, usage analytics, insurance, subscription, pay-as-you-go, invoices, best practices for tools like Claude Code, Cursor, Cline, CodeX, Gemini CLI, opencode, Cherry Studio, Obsidian, Sider, Open-WebUI, Dify, Neovate, GitHub Copilot, OpenClaw, CC-Switch, Immersive Translate, Studio Chat, architecture, benchmarks, FAQ, contact, privacy, terms of service, compliance, or any other ZenMux-related topic. Also trigger when the user writes in Chinese about ZenMux: 文档, 使用指南, 快速开始, API 参考, 最佳实践, 模型路由, 供应商路由, 订阅, 按量计费, 可观测性, 帮助, 常见问题, 接入指南, 配置. Trigger on phrases like \"how to use ZenMux\", \"ZenMux docs\", \"ZenMux API\", \"ZenMux integration\", \"ZenMux 怎么用\", \"ZenMux 接入\", \"ZenMux 配置\". Even if the user doesn't say \"ZenMux\" explicitly but asks about LLM API aggregation, model routing, provider fallback in a context where ZenMux is the project being worked on, this skill should activate.","https:\u002F\u002Fgithub.com\u002FFDU-INS\u002FInsurance-Skills\u002Fblob\u002Fmain\u002FSkills\u002Fzenmux-context\u002FSKILL.md",[119],{"categoryNo":120,"categoryName":121,"taxonomyType":122,"taxonomyTypeDesc":123},"01JBSEEDCAT000000000000016","图像与多媒体","SCENARIO","使用场景",[125,126,127,128,31,129,130,131,132,133,134,135,136,137,138,139,140,141,142,143],"context","zenmux context","Video","chinese","project","web search","translate","search","open","question","pay","image","you","activate","architecture","logs","streaming","cherry studio","how",{"skillNo":145,"name":146,"nameZh":6,"description":147,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":148,"categories":149,"keywords":150,"publishedAt":33},"01M713QHWTBG634BCBV7NBJME1","workers-comp-guide","Guide workers compensation compliance and claims management.\nTRIGGERS - Use when user needs help with workers-comp-guide related tasks.","https:\u002F\u002Fgithub.com\u002FFDU-INS\u002FInsurance-Skills\u002Fblob\u002Fmain\u002FSkills\u002Fworkers-comp-guide\u002FSKILL.md",[],[151,152,153,154,155,31,156,157,22,30,158,27,159,160,161,162,163,164,165],"workers","comp","workers comp","workers comp guide","guide","triggers","workers-comp","tasks","claims management","claims","compliance","help","compensation","management","user",{"skillNo":167,"name":168,"nameZh":6,"description":169,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":170,"categories":171,"keywords":181,"publishedAt":33},"01M713QF45VMV1685AFNF1GPMA","weekly-kpi-report","Generate McKinsey-style board presentation PPTs from weekly auto insurance data. Automatically calculates 16+ KPIs, creates executive-level slides with actionable insights, and supports week-over-week comparisons. Use when user uploads insurance cost data (Excel\u002FCSV) and requests board report, weekly presentation, executive briefing, or mentions keywords like 董事会汇报, 周报PPT, 经营分析演示, McKinsey-style reports.","https:\u002F\u002Fgithub.com\u002FFDU-INS\u002FInsurance-Skills\u002Fblob\u002Fmain\u002FSkills\u002Fweekly-kpi-report\u002FSKILL.md",[172,175,178],{"categoryNo":173,"categoryName":174,"taxonomyType":122,"taxonomyTypeDesc":123},"01JBSEEDCAT000000000000003","演示文稿",{"categoryNo":176,"categoryName":177,"taxonomyType":122,"taxonomyTypeDesc":123},"01JBSEEDCAT000000000000004","电子表格",{"categoryNo":179,"categoryName":180,"taxonomyType":70,"taxonomyTypeDesc":71},"01JBSEEDCAT000000000000034","行政与办公人员",[182,183,184,185,186,31,187,188,189,190,30,191,192,193,194,195,196,197,22,198],"weekly","weekly kpi report","kpi","report","xlsx","actionable","insights","briefing","auto","board report","reports","generate","演示","data","presentation","slides","uploads",{"skillNo":200,"name":201,"nameZh":6,"description":202,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":203,"categories":204,"keywords":208,"publishedAt":33},"01M713QA9WJDHMNVTTY1ENRKVB","wealth-advisory","Wealth management and financial planning for HNW and UHNW clients. Activate when the user\nmentions wealth management, financial planning, retirement, estate planning, tax planning,\nGRAT, IDGT, trust, asset allocation, withdrawal rate, Monte Carlo simulation, goals-based\ninvesting, tax-loss harvesting, Roth conversion, insurance, annuity, mortgage strategy,\nconcentrated stock, family office, direct indexing, 529 plan, charitable giving, donor-advised\nfund, private foundation, or asks about personal finance strategy, inheritance, long-term\nfinancial planning, or UHNW advisory.","https:\u002F\u002Fgithub.com\u002FFDU-INS\u002FInsurance-Skills\u002Fblob\u002Fmain\u002FSkills\u002Fwealth-advisory\u002FSKILL.md",[205],{"categoryNo":206,"categoryName":207,"taxonomyType":70,"taxonomyTypeDesc":71},"01JBSEEDCAT000000000000040","财务",[209,210,31,211,212,30,138,213,214,215,216,217,218,219,220,221,222,223,24,224],"wealth advisory","advisory","stock","inheritance","conversion","indexing","plan","simulation","personal finance","rate","allocation","asset","direct","personal","investing","planning"]