SLATs and Other Techniques for Estate Planning Now

Spousal lifetime access trusts (“SLATs”) are a popular technique that we see much more use before the exemption drops in 2026. However practitioners can use an array of variations of the SLAT technique (SPATs, hybrid-DAPTs or DAPTs) and address a variety of options within even the SLAT technique to make it more robust and to further differentiate the trusts for purposes of the reciprocal trust doctrine.

Jonathan Blattmachr, Robert Keebler and Martin Shenkman present a practical 45 minute discussion on these topics.