Trust Revitalization With Trust Revitalization, life insurance is obtained on some or all the beneficiaries of the trust. To minimize the impact on trust funds the policies are financed, and where possible, the loan interest is capitalized. The cash value of the policies secures the loan, and some of the trust assets are used as supporting collateral if necessary. By structuring the transaction this way, trust assets are not liquidated and earnings on trust assets are not lost. Trust liability is limited to the outside collateral and not the entire loan. The death benefits and tax free policy loans are used to create additional returns on trust assets. This design boosts the returns of trust assets without disturbing asset allocations.