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Professional Insights

Steve Leimberg's Estate Planning Newsletter: The caveman SLAT

Aug 05, 2024 · 1 min read

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Everyone is talking about the TCJA sunset after 2025, in particular the federal estate tax exemption which will be halved after 2025 assuming Congress and the President take no action. Many clients are considering gifting assets into trusts to take advantage of the currently high exemption before 2026. Perhaps the most popular irrevocable trust these days is the Spousal Lifetime Access Trust (SLAT), which has the non-gifting spouse as a trust beneficiary and allows the gifting spouse to have indirect

Download the Spousal-Lifetime-Access-Trust

File name: Spousal-Lifetime-Access-Trust.pdf

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Topics

Personal Financial Planning
Tax

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Estate Planning
Individual Income Taxation
Tax Planning
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