The present global circumstances of economic and political uncertainty, a high federal estate tax exemption, and a low-interest-rate environment merit a focused examination of whether a SLAT or another irrevocable trust structure can help those planning their estates to meet many of their objectives. This article published in the New York Law Journal focuses on Spousal Life Access Trusts (SLATs), which allow a client concerned about estate taxes to “gift” up to the maximum allowable amount into an irrevocable trust while still maintaining access to the benefit of the gifted assets through one’s spouse.
Read the article in the New York Law Journal
