Spousal Lifetime Access Trusts: Gifting Assets, Beneficiary and Grantor Considerations, Annual Reporting Requirements
A live 110-minute CPE webinar with interactive Q&A
This webinar will discuss how a spousal lifetime access trust (SLAT) can provide needed flexibility in estate planning. Our panel of transfer tax veterans will discuss the primary benefits and risks couples assume when establishing a SLAT and satisfying the annual reporting requirements for trust and estate professionals working with clients who have or may benefit from creating a SLAT.
Outline
- Spousal lifetime access trusts: introduction
- Benefits and considerations
- Current state of estate tax
- Grantor
- Beneficiaries
- Trustee
- Distributions
- Other
- Caveats
- Reciprocal trusts
- Divorce and death
- Other
- State considerations
- Reporting requirements
Benefits
The panel will cover these and other essential issues:
- Critical considerations for reciprocal trusts
- Allowed distributions to the beneficiary spouse from the SLAT
- Annual tax consequences to the grantor spouse establishing the trust
- How to meet annual trust IRS reporting requirements for SLATs
Faculty

S. Gray Edmondson
Partner
Edmondson Sage Allen
Mr. Edmondson practices in partnership, corporate, and individual tax planning; business transactions, including... | Read More
Mr. Edmondson practices in partnership, corporate, and individual tax planning; business transactions, including mergers and acquisitions; business planning; tax controversy; estate and wealth transfer planning; probate; estate and trust litigation; asset protection; and charitable planning. He has conducted, authored, and directed numerous seminars for professional, academic, and civic groups on taxation, business, asset protection and estate planning.
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Susan P. Rounds, JD, CPA, LLM, AEPĀ®, TEP
Head of Wealth Planning for the Western Division
Deutsche Bank
Ms. Rounds partners closely with bankers and other relevant teams to build wealth planning business, serving UHNW... | Read More
Ms. Rounds partners closely with bankers and other relevant teams to build wealth planning business, serving UHNW clients and business owners worldwide through income tax and estate planning, cross-border issues, business succession, risk management, philanthropy, insurance planning, asset allocation and diversification, family dynamics and governance issues.
CloseEarly Discount (through 03/31/23)
CPE credit processing is available for an additional fee of $39.
CPE processing must be ordered prior to the event.
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Early Discount (through 03/31/23)
CPE credit is not available on downloads.
CPE On-Demand