Planning with
SLATs & SLANTs
Ahead of TCJA Sunset

The Traps for the Unwary Every Estate Planner Needs to Know!

The end of 2025 will result in the gift, estate and GST tax exemption being reduced by half. Clients should evaluate the benefits of planning to use exemption before that occurs. How might clients evaluate options for planning before the deadline? What factors should they consider? How can practitioners guide them?

Asset protection, income tax and management control are all benefits of this type of planning beyond potential estate tax benefits.  Irrevocable trust planning to use current exemption before the exemption is cut in half in 2026 will be a growing concern for many clients. While the foundation of much of planning for the past years for married clients has been spousal lifetime access trusts (“SLATs”), the planning for SLATs can be enhanced and improved.

Thus, it’s imperative that you understand these issues and how to advise your clients properly moving forward.  This is why we’ve brought in nationally renowned CPA and tax planning expert, Robert S. Keebler, CPA/MST, AEP (Distinguished), and nationally renowned CPA and attorney, Martin Shenkman, J.D., CPA, MBA for an information-packed program entitled, “Planning with SLATs and SLANTs Ahead of TCJA Sunset”.

During this 105-minute presentation, Bob and Martin will explore important planning issues and options that have often been overlooked in many “typical” SLAT plans.

• Enhancing access to SLAT assets by using hybrid-DAPT

• SPAT and DAPT variations

• Weighing possible estate tax benefits versus income tax benefits

• Grantor versus non-grantor trust format

• Coordinating with financial and insurance planning to enhance the security of the plan for the clients (and lessen risks to practitioners)

• Drafting and planning enhancements

• The “SLATs” that practitioners use in asset protection and exemption planning today can and should often be a more robust and enhanced version of what some practitioners have used in recent years.

• And much more!

Your purchase includes an instantly downloadable video and audio recording and PDF handout materials.  A PDF transcript is available as an add-on for an additional fee.