WebPlanning More Than One SLAT. Taking into account the planning concerns associated with divorce and avoiding step transactions, couples may wish to create two SLATs so that each spouse can fund their own trust using their own assets. If so, attorneys need to be aware of and help them avoid another stumbling block: the IRS’s reciprocal trust ... WebMar 1, 2024 · Lately, this has become more of an issue as taxpayers have been making gifts to spousal lifetime access trusts (SLATs) to take advantage of the temporarily increased applicable exclusion amount. SLATs are designed so that the spouse is a beneficiary, usually with a right to distributions for health, education, maintenance, and support.
Create Slate Account
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Estate Planning Toolbox: Spousal Lifetime Access Trust …
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