Back-End SLAT: Grantor as a SLAT Beneficiary After the Spouse's Interest Terminates

Private Wealth Services attorney Kenny Jefferson will participate in a webinar hosted by the American Bar Association Section of Real Property, Trust and Estate Law on the Spousal Lifetime Access Trust (SLAT). A SLAT is a trust set up for the benefit of a spouse and descendants, and it offers a way for grantors to utilize estate and gift tax exemptions without sacrificing access to funds. The program will explain the theory of the SLAT as well as break down its advantages and disadvantages. Speakers will also look at a new state law-driven technique in which a donor spouse can receive an interest in the SLAT after their interest ends.