SLATs: The Non-Marital Trust for Spouses
Discuss the uses and benefits of SLATs, and the pitfalls such as reciprocal trusts and gift splitting rules.
11:25 AM - 12:15 PMWed
Neopolitan I
Learning objectives:
1. The drafting, uses and benefits of SLATs
2. Pitfalls in making gifts to SLATs, such as gift splitting and GST allocations
3. Issues with reciprocal trusts
4. How to draft Non-grantor SLATs