
Maximizing Wealth with SLATs and Sunset Strategies
Because of Sunset, Spousal Lifetime Access Trusts have become one of the most used and powerful planning techniques in the planner’s toolbox. Bob Keebler, CPA/PFS, AEP (Distinguished), gives you all you need to know about planning with SLATs, including:
- Advantages of SLATs
- Life insurance in SLATs
- Estate tax Exclusion Sunset - Mechanics & Mathematics
- Financial Analysis – Planning for Solvency
- Effective SLAT Design and Timing of Gifts
- Property Law Issues and Asset Protection
- Drafting to avoid the Grace Doctrine – Best Practices
- Use different trustees in the SLATs
- Use different distribution standards in the SLATs
- Give one spouse a limited power of appointment but not the other
- Do not have the spouses end up in the same economic position (gift different amounts and/or different assets)
- Have different beneficiaries in each SLAT
- Situs the SLATs in different states
- Give one spouse a by 5 or 5 power but not the other
- Give the beneficiaries different access or control of the trust assets
- Create different vesting provisions in each SLAT, such as distributions at different ages
- Create the SLATs at different times, such as 12 or more months apart (this becomes more difficult with about 16 months left before sunset)
- Contribute different assets to each SLAT
- Reciprocal Trust Doctrine
- Lehman v, Commissioner
- Estate of Grace
- Estate of Bruno Bischoff
- Estate of Green
- PLR 9643013
- PLR 200426008
- Dynasty Trusts
- Understanding financial design and the Caveman SLAT
- Financial/cashflow Analysis
- Installment Sales, SCINs, and private annuities
- Gift Tax Returns considerations
- Reciprocal Trust Doctrine and financial structuring to minimize its risk
- How the Caveman SLAT strategy can hedge against a potential reciprocal trust doctrine attack
Presented by: Robert S. Keebler, CPA, MST, AEP (Distinguished)
CLE: 1.0 general credit
Approved States: CA, CO, FL, GA, IL, NJ, NV, NY, OK, PA, TN, TX, UT, VT
(AK, AZ, CT, MO, ND, NH eligible to claim credit.)
We will supply you with the information needed to apply in other states.
Contact shopcle@wealthcounsel.com for CLE assistance.
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