2025 SLAT Planning for Trusts and Estates Counsel: Sunset of TCJA Considerations, Minimizing Taxes, Dual Trusts
Income, Gift, Estate, and Generation-Skipping Tax Planning; Building in Powers and Options; State Limitations; Other Gifting Options
A live 90-minute CLE/CPE video webinar with interactive Q&A
This CLE/CPE course will guide trusts and estates counsel on leveraging spousal lifetime access trusts (SLATs) in estate planning under current tax law and in light of the sunset of TCJA. The panel will discuss critical issues concerning income, gift, estate, and GST taxes amid the sunset of the TCJA, including pitfalls to avoid. The webinar will explore SLAT basics, discuss how to design SLATs to incorporate flexibility to anticipate an ever-changing landscape, and review the best way to minimize tax liability and ensure multi-generational gifting and flexible long-term planning.
Outline
- Impact of potential sunset of the TCJA on estate planning
- Considerations for the use of SLATs in estate planning
- Access to trust assets
- Choice of trustee
- Impact of joint property
- Building in substitution powers and flexibility
- Critical tax considerations under the current tax regime
- Dual trusts (reciprocal trust doctrine)
- SLATs as grantor trusts
- Divorce
- Other tax issues
- Other alternative methods for multi-generational gifting and long-term planning
Benefits
The panel will review these and other key issues:
- What are the critical considerations for the use of SLATs in estate planning in light of potential sunset of the TCJA?
- How can you incorporate flexibility and options into your SLATs, and what are the pitfalls to avoid?
- What tax issues arise in the use of SLATs under current tax law?
- How does a divorce impact SLATs?
- What are other methods available for multi-generational gifting and long-term planning?
Faculty
Tyson D. Willis
Attorney
Arnall Golden Gregory
Mr. Willis focuses his practice on crafting and implementing successful wealth transfer planning strategies, including... | Read More
Mr. Willis focuses his practice on crafting and implementing successful wealth transfer planning strategies, including estate and gift tax planning, charitable giving, family business succession planning, and estate administration.
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Diana S.C. Zeydel
Shareholder
Greenberg Traurig
Ms. Zeydel is the National Chair of the firm’s Trusts and Estates practice, and she focuses on estate, trust and... | Read More
Ms. Zeydel is the National Chair of the firm’s Trusts and Estates practice, and she focuses on estate, trust and tax planning for high net worth individuals and families. Her practice includes planning for U.S. and non-U.S. citizens and residents, and she specializes in sophisticated intra-generational wealth transfer strategies and business succession planning. She assists clients in litigated probate, trust and guardianship matters, and represents clients before the Internal Revenue Service in matters involving complex fiduciary income tax and estate, gift and generation-skipping transfer tax matters.
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Cannot Attend April 8?
You may pre-order a recording to listen at your convenience. Recordings are available 48 hours after the webinar. CPE credit is not available on recordings. Strafford will process CLE credit for one person on each recording. All formats include course handouts.