Spousal Lifetime Access Trusts (“SLATs”): A Key Planning Tool

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North Dakota CLE
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About This Course

Non-reciprocal Spousal Lifetime Access Trusts (SLAT’s) can offer incredible planning benefits for married clients. If adjusted to the current environment, it offers a useful default estate and financial planning strategy to achieve a variety of planning goals. This CLE course will explain the technique and how it may be adapted for modest estates requiring life insurance trusts as well as high net worth clients looking for more aggressive tax-oriented planning. Special clauses and techniques such as hybrid DAPT’s, floating spouse clauses, insurance provisions and loan provisions will be discussed.

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