Finally, we typically see two SLATs. One for each spouse. However, we have to make sure that each SLAT is not too much alike. If they are too similar, the IRS will argue that the donors have not ...

Spousal lifetime access trusts, also known as SLATs, were a popular vehicle during the past two years for financial advisors seeking estate planning strategies to get ahead of potentially lower ...

If you're installing a privacy-style fence, one question will be whether you should use vertically or horizontally oriented fence slats. That is, should the boards that form the barrier itself be ...

Different trustees, governing law, timing of gifts, designated beneficiaries, distribution standards, withdrawal rights and powers of appointment should all be considered when drafting SLATs for a ...