Opening up to SLAT opportunities
$225.00
Description
Abstract: Estate tax planning can become complicated when multiple parties are involved. For example, one may be concerned about providing assets to a surviving spouse of a second marriage, while also providing for his or her children from a first marriage. Of course, one will also want to take advantage of favorable estate tax provisions in the law. This article details why a spousal lifetime access trust (SLAT) can meet those objectives. A sidebar examines the pitfalls of reciprocal trusts.
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