Planning with
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 Marty 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.


Includes: MP4 Video (and Audio) Recording of Presentation plus PDF handout materials.

NOTE: PDF Transcript available as an add-on for an additional fee during checkout.



Martin M. Shenkman

Martin M. Shenkman

Martin “Marty” Shenkman, Esq., CPA, MBA is an estate planning attorney and Certified Public Accountant from Paramus, New Jersey. He received his Bachelor of Science degree from Wharton School, University of Pennsylvania 1977 with a concentration in accounting and economics. He received a Masters degree in Business Administration from the University of Michigan 1981, with a concentration in tax and finance. Mr. Shenkman is a widely quoted expert on tax matters and is a regular source for numerous financial and business publications, including The Wall Street Journal, Fortune, Money, The New York Times, and others. He has appeared as a…

Robert S. Keebler

CPA/PFS, MST, AEP (Distinguished)
Robert S. Keebler

Robert S. Keebler, CPA/PFS, MST, AEP (Distinguished) is a partner with Keebler & Associates, LLP and is a 2007 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planners & Councils. He has been named by CPA Magazine as one of the Top 100 Most Influential Practitioners in the United States and one of the Top 40 Tax Advisors to Know During a Recession. His practice includes family wealth transfer and preservation planning, charitable giving, retirement distribution planning, and estate administration. Mr. Keebler frequently represents clients before the National Office of the Internal Revenue…


The Ultimate Estate Planner, Inc. and the presenter are not registered Continuing Education Sponsors and this program is not pre-approved for continuing education credit for any state or regulatory agency.

However, please note that each program includes a Certificate of Completion and, depending on the license and the regulatory agency for which governs a participant’s CE credit, some professionals may be able to self-report his or her participation and receive credit. It is the responsibility of the participant to complete any process necessary to seek self-reported CE credit for his or her participation. By registering for a teleconference (or purchasing on On-Demand program), you understand that CE credit is not guaranteed or warranted by the presenter or The Ultimate Estate Planner, Inc.