SLATs for Clients With Less than $30 Million Webinar

Spousal Lifetime Access Trusts have become a staple of estate planning for high net worth married clients to take advantage of the bonus transfer tax exemption that is scheduled to (but may not) expire at the end of 2025. In fact, Congress may enact a $15 million permanent inflation-adjusted exemption. However, SLATs may also be a valuable planning technique for clients who are affluent but not necessarily in the “high net worth” category, and this is true regardless of the size of the exemption. This webinar will review how SLATs are an effective tool for more clients than you might think. Since it looks like the estate tax exemption may be settling in at $15 million, see how SLATs can benefit your married clients who have a combined net worth of less than the new $30 million mark. SLATs are a strategy to keep in your estate planning toolbox for all mid-wealth clients, providing options for income tax planning (non-grantor SLANTs), upstream basis planning, asset protection planning, and more. This webinar will take a practical approach to guiding practitioners on why and how to adapt SLATs for these clients. Why should more moderate-wealth clients use SLATs? What important non-estate tax benefits might they obtain? How might you cost-effectively draft such a SLAT plan, and what provisions might be included in these trusts? How might you handle SLATs for moderate-wealth clients differently than for wealthier clients focused on estate tax reduction? Speakers: Martin Shenkman, Esq., Jonathan G. Blattmachr, Esq. and Robert S. Keebler, CPA.