SLAT

News & Analysis as of

Insight on Estate Planning - Year End 2012

In This Issue: - The spousal lifetime access trust: A safety net in uncertain times - Be prepared for a triggering event: If you own interests in a closely held business, consider a buy-sell agreement - Is your...more

SLAT Backup

There is a substantial amount of gifting activity being undertaken in late 2012 to use the unified credit before it is scheduled to be reduced in 2013. Oftentimes, spouses are creating trusts for each other to use their...more

The spousal lifetime access trust: A safety net in uncertain times

There’s a lot of uncertainty about the future of the federal estate tax regime — in particular the $5.12 million federal gift and estate tax exemption set to expire. A spousal lifetime access trust (SLAT) can provide a...more

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