Most ILITs contain withdrawal rights which give each beneficiary a limited window of time to withdraw his or her pro rata share of the gift(s) made to the ILIT for that year (not to exceed $19,000 per beneficiary per year). If the beneficiary is a minor, then his or her parent or guardian exercises (or elects not to exercise) the withdrawal right for the beneficiary. Beneficiaries with withdrawal rights may either exercise the right (i.e., take the money) or choose not to--in their own, absolute discretion. This is one aspect of the ILIT that can be troubling to clients. However, in the vast majority of cases, the children will understand your estate planning goals (that is, that you are trying to minimize taxes and maximize the children's inheritance). As a result, they will usually choose not to make a withdrawal.