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Using Spousal Lifetime Access Trusts (SLATs)

Using Spousal Lifetime Access Trusts (SLATs)

  1. Using Spousal Lifetime Access Trusts
  2. Speakers: By: Jonathan Blattmachr, Esq. and Martin M. Shenkman, Esq.
  3. Why SLATs are such a critical planning tool in mid-2020?
  4. What is a SLAT?
  5. How should a SLAT be structure?
    1. What state law should be used?
    2. Should one or both spouses create SLATs?
  6. Technical issues to consider?
    1. How to avoid the reciprocal trust doctrine?
    2. How to avoid Step transaction doctrine on funding?
  7. What about second marriages?

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