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Irrevocable Trust

Trust Terms

A trust that cannot be easily changed once created, offering stronger asset protection and tax benefits than a revocable trust.

An irrevocable trust is a trust that generally cannot be changed, amended, or revoked once created. Unlike a revocable living trust, you give up ownership and control of the assets you place in it.

Why Would Anyone Give Up Control?

The tradeoff for giving up control is strong legal and financial protection:

  • Creditor protection: Assets in an irrevocable trust are generally beyond the reach of your personal creditors
  • Estate tax reduction: Removing assets from your estate may lower estate tax for high-net-worth families
  • Medicaid/ALTCS eligibility: A properly structured irrevocable trust can help with qualifying for Arizona's long-term care aid (strict timing rules apply)
  • Life insurance planning: An Irrevocable Life Insurance Trust (ILIT) keeps life insurance proceeds out of your taxable estate

Revocable vs. Irrevocable: When Each Makes Sense

Most Arizona families start with a revocable living trust. It avoids probate and protects against incapacity while keeping full control. Irrevocable trusts serve specific purposes. These include Medicaid planning, estate tax strategies, or protecting large life insurance policies. Your estate planning team can help decide if an irrevocable trust fits your situation. For a deeper side-by-side comparison — including AZ asset-protection rules, the basis step-up question, and the modification paths under A.R.S. 14-10411 and 14-10412 — read our complete guide to revocable vs. irrevocable trusts in Arizona.

For the asset-protection use cases that drive most irrevocable trust planning in Arizona, see our pillar guide: Spendthrift & Asset-Protection Trusts in Arizona: The Complete Guide.

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