A Primer on Spousal Lifetime Access Trusts
What You Will Learn
- This CLE will provide an overview of the use and structure of a SLAT, including an examination of specific provisions frequently utilized. The presentation will highlight estate and income tax implications as appropriate. While tax law changes are uncertain, a SLAT may be an effective wealth transfer strategy to consider while the estate tax exclusion remains at high levels and if the donor has sufficient assets remaining outside of the SLAT to support their lifestyle.
What You Will Learn
- This CLE will provide an overview of the use and structure of a SLAT, including an examination of specific provisions frequently utilized. The presentation will highlight estate and income tax implications as appropriate. While tax law changes are uncertain, a SLAT may be an effective wealth transfer strategy to consider while the estate tax exclusion remains at high levels and if the donor has sufficient assets remaining outside of the SLAT to support their lifestyle.
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Price
$60
for CLE/CJE Credit - MEMBER (Philadelphia Bar Association)
$80
for CLE/CJE Credit - NON-MEMBER
$35
for NON-CLE Credit/Law Student - Members (Materials Included)
$45
for NON-CLE Credit/Law Student - NON-Member
60 minutes
Date Published
June 20, 2023
Publisher
Philadelphia Bar Association
Subjects
Family Law, Probate, Trusts & Estates Planning and Administration
Questions
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Summary
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A Primer on Spousal Lifetime Access Trusts
Program originally presented Tuesday, June 20, 2023
A Spousal Lifetime Access Trust (SLAT) is one of many types of irrevocable trusts utilized for transferring wealth outside of an estate. SLATs provide an opportunity to take advantage of the current federal exclusion before it sunsets, or expires, on December 31, 2025. The SLAT has become a popular estate planning technique for married couples. A properly structured SLAT provides the donor limited, indirect access to the trust assets.
This CLE will provide an overview of the use and structure of a SLAT, including an examination of specific provisions frequently utilized. The presentation will highlight estate and income tax implications as appropriate. While tax law changes are uncertain, a SLAT may be an effective wealth transfer strategy to consider while the estate tax exclusion remains at high levels and if the donor has sufficient assets remaining outside of the SLAT to support their lifestyle.
Featured Speakers:
Marguerite C. Weese, Esq.
COO, Emerald Family Office & Advisory
National Director, Family Legacy Strategies
Wilmington Trust
Jeffrey C. Wolken, Esq.
National Director, Delaware Trust Planning
Wilmington Trust
0166ODV
Program Titles and Supporting Materials
This program contains the following components:
Media Files
Downloadable Files
Credit
If applicable, you may obtain credit in multiple jurisdictions simultaneously for this program (see pending/approved list below). Where applicable, credit will be only awarded to a paid registrant completing all the requirements of the program as determined by the selected accreditation authority.
How to Attend
Join the self-paced program from your office, home, or hotel room using a computer and high speed internet connection. You may start and stop the program at your convenience, continue where you left off, and review supporting materials as often as you like. Please note: Internet Explorer is no longer a supported browser. We recommend using Google Chrome, Mozilla Firefox or Safari for best results.
Technical Requirements
You may access this course on a computer or mobile device with high speed internet (iPhones require iOS 10 or higher). Recommended browsers are Google Chrome or Mozilla Firefox.
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