Spousal Lifetime Access Trusts and Spousal Lifetime Access Non-Grantor Trusts are two popular irrevocable trust planning techniques. For many clients, they permit the efficient use of applicable exclusion amounts during their lifetime while preserving flexibility—something not always associated with irrevocable trust planning. Learn the foundational tax concepts supporting SLATs and SLANTs, compare and contrast their design features and functionality, and explore how to “live” with trust structures once established. The speakers also discuss a variety of irrevocable trust planning “odds and ends” related to the practical application of these techniques, and close by fielding questions.
MCLE webcasts are delivered completely online, underscoring their convenience and appeal. There are no published print materials. All written materials are available electronically only. They are posted 24 hours prior to the program and can be accessed, downloaded, or printed from your computer.