Forbes contributors publish independent expert analyses and insights. Christine Fletcher writes about managing trusts and estates. Over the past few years, many people have created spousal lifetime ...

The Spousal Lifetime Access Trust, or SLAT, has become one of the most popular estate planning strategies employed by married couples. It is an irrevocable trust created by one spouse (the “grantor”) ...

Forbes contributors publish independent expert analyses and insights. Christine Fletcher writes about managing trusts and estates. If you have been thinking about making large gifts to take advantage ...

Transfers of appreciating assets to spousal lifetime access trusts (SLATs) have become an increasingly popular and flexible estate planning technique. By making a completed gift now, a donor can lock ...

Florida will be the 11th state in the nation to pass spousal lifetime access trust (SLAT)–friendly legislation that permits the grantor spouse (that is, the spouse who contributes to a SLAT) to become ...

We recently did a blog post on Intentionally Defective Grantor Trusts (IDGT). We can use these trusts to gifts assets during lifetime to the next generation with some additional estate planning ...