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”) ...

If you have been thinking about making large gifts to take advantage of the current $11,700,000 lifetime federal estate tax exemption, you have probably been contemplating a spousal lifetime access ...

We lawyers love fancy names and acronyms. It keeps the estate planning process mythical and a bit veiled. Reality is, many of the fancy names given to trusts and other planning techniques obfuscate ...

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 ...

Like the retail industry and memes, estate planning and trust techniques tend to trend in cycles depending on existing federal and state tax laws, fluctuations in interest rates and investments, and a ...