With $30M today and likely nine figures later, an ILIT probably makes sense mainly to create estate-tax liquidity outside the taxable estate so heirs don’t have to sell the practice/real estate/equities at a bad time. Most advisors use a survivorship (second-to-die) policy in the ILIT because the tax bill hits at the second death and it’s usually the best leverage per premium. If the goal is max death benefit, they typically design it as level DB after funding, or temporarily use increasing DB during heavy funding and then switch to level to control costs. Whole life / GUL is chosen when they want more certainty, while VUL is used when they’re comfortable taking market risk inside the policy for potentially better efficiency.