Spousal Lifetime Access Trusts (“SLATs”): A Key Planning Tool Post-Election

Spousal lifetime access trusts (“SLATs”) may be the most common planning technique for married clients to use in 2020 as the tax environment remains uncertain after the election.

This webinar will explore how to:

–Plan for a married client using SLATs (or some unmarried one where SLAT may mean Sibling Lifetime Access Trust)

–How to structure the SLATs

–How to draft a SLAT

–What provisions to consider including in the SLATs

–Sample clauses for some of those provisions

–Ancillary planning, documentation and implementation of a SLAT including due diligence before funding, funding, and more

This all presumes you have reviewed optional planning techniques and settled on a SLAT. We will not discuss the optional planning and how you get to the SLAT as the decided technique.

Hosted By: The Tulsa Estate Planning Forum

Speakers: Jonathan Blattmachr Esq. and Martin Shenkman, Esq.

Sponsors: Northern Trust