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White Paper

16 Pages
  • 16 Pages

Spousal Lifetime Access Trust

 

Learn about this popular estate planning device.

The spousal lifetime access trust, or SLAT, contains provisions in which one spouse creates a trust for the benefit of the other. That spouse has a right to income or perhaps a right to distributions for her health, education, maintenance and support and may have an annual noncumulative 5% right of withdrawal, as well as a special power of appointment. This white paper reviews the ins and out of this type of trust and discusses the reacquisition of SLAT interest and the creditor and estate tax issues that apply.

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Spousal Lifetime Access Trust

Agenda

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Spousal Lifetime Access Trust

Faculty

Gregory V. Gadarian

Gregory V. Gadarian

Gadarian & Cacy, PLLC

  • Partner in Gadarian & Cacy, PLLC in Tucson, Arizona
  • Has been admitted to the State Bar of Arizona and the State Bar of Florida
  • From 1978 - 1980 he was a legislation attorney on the staff of the Joint Committee on Taxation, U.S. Congress
  • Prior to that, he was an attorney-advisor to Judge Cynthia H. Hall of the U.S. Tax Court
  • Former chair of the Fiduciary Income Tax Committee and former Arizona State chair of the American College of Trust and Estate Counsel, and is an adjunct professor at the University of Arizona College of Law
  • L.L.M. degree in taxation, New York University; J.D. degree, cum laude, Northwestern University School of Law; B.A. degree, Northwestern University
Les Raatz

Les Raatz

Dickinson Wright PLLC

  • Member of the law firm of Dickinson Wright PLLC in Phoenix
  • Practices primarily in the areas of estate planning, probate and trust administration, divorce tax and asset planning, and entity structuring, and taxation
  • Has significant experience representing thousands of business clients and their families in connection with estate and tax planning
  • National author and speaker at numerous seminars on areas of income, estate and gift taxation, probate and trust issues, and selection of business entities, and has been engaged as an expert witness in numerous tax and estate and trust related matters
  • Listed as Best Lawyers “Lawyer of the Year – Trust and Estates” in Phoenix for 2016, 2018 and 2020; also listed in Southwest Superlawyers in the fields of tax, estate planning & probate, estate & trust litigation and listed in Chambers and Partners - high net worth field
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Spousal Lifetime Access Trust

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