The Spousal Lifetime Access Trust, or SLAT, has become one of the most popular estate planning strategies employed by married couples. It is an irrevocable trust created by one spouse (the “grantor”) ...

In their presentation, “SLATs – Third Wheel (or Third Rail!) of Planning for Married and Divorcing Couples: Ethical, Practical, and Tax Considerations” at the 60th annual Heckerling Institute on ...

Transfers of appreciating assets to spousal lifetime access trusts (SLATs) have become an increasingly popular and flexible estate planning technique. By making a completed gift now, a donor can lock ...

Like the retail industry and memes, estate planning and trust techniques tend to trend in cycles depending on existing federal and state tax laws, fluctuations in interest rates and investments, and a ...