• videocam Live Webinar with Live Q&A
  • calendar_month May 7, 2026 @ 1:00 p.m. ET./10:00 a.m. PT
  • signal_cellular_alt Intermediate
  • card_travel Tax Preparer
  • schedule 110 minutes

Spousal Lifetime Access Trusts: Gifting Assets, Beneficiary and Grantor Considerations, Annual Reporting Requirements

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About the Course

Introduction

This webinar will discuss how a spousal lifetime access trust (SLAT) can provide needed flexibility in estate planning. Our panel of transfer tax veterans will discuss the primary benefits and risks couples assume when establishing a SLAT and satisfying the annual reporting requirements for trust and estate professionals working with clients who have or may benefit from creating a SLAT.

Description

For 2026, the unified estate gift exclusion, and the generation skipping transfer tax exemption has been made permanent and set to $15 million. They will be indexed for inflation beginning in 2027. Gifting assets to a trust can remove the asset, and any future appreciation, from the grantor's estate (and future generations) and take advantage of the current gift tax exclusion, and the generation skipping transfer tax exemption. A SLAT is an irrevocable grantor trust created by a grantor spouse for the benefit of the other spouse. It provides lifetime distributions for the beneficiary spouse with a remainder interest usually passing to children or grandchildren. When appropriately structured, the distributions from the SLAT can indirectly benefit the grantor spouse.

The risks associated with these trusts are many. Often, reciprocal trusts may be formed, and if not appropriately structured, these mirror trusts could be included in both spouses' estates and subjected to creditor claims. Spouses are frequently sought as trustees, but often are not effective as trustees. This presents a risk in later estate tax examinations. Trust and estate advisers must recognize the merits and caveats of this flexible planning vehicle.

Listen as our panel of trust and estate professionals explains the nuances of SLATs.

Presented By

David J. Choyne
Member
Cole Schotz P.C.

Mr. Choyne is a member in the Tax, Trusts and Estates Department. He advises high-net-worth individuals and families on income, estate and gift tax planning by integrating asset protection, lifetime gifting strategies and business succession planning. Mr. Choyne drafts a wide range of documents, including wills and trusts, as well as insurance trusts (ILITs), charitable trusts (CLATs, CRUTs and CRATs), dynasty trusts, grantor retained annuity trusts (GRATs), spousal limited access trusts (SLATs), qualified personal residence trusts (QPRTs), intentionally defective grantor trusts (IDGTs), spousal lifetime access non-grantor trusts (SLANTs), completed gift non-grantor trusts, incomplete gift non-grantor trusts (INGs), and beneficiary defective inheritor’s trusts (BDITs). He has substantial experience working with entrepreneurs and partners in hedge funds, private equity funds and closely held businesses, as well as implementing tax planning for individuals who own Qualified Small Business Stock (QSBS).

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Chris Siegle
Managing Director, Wealth Advisor
J.P. Morgan Private Bank, LLP

Mr. Siegle is a Managing Director and Senior Wealth Advisor in the Scottsdale, Arizona office of J.P. Morgan Private Bank. With his strong legal and tax background, he and his team provide successful individuals, families and organizations with creative strategies for investing, tax and estate planning, and family business succession issues. Mr. Siegle speaks and writes frequently on tax planning, charitable giving, investments and advanced estate planning strategies.

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Credit Information

  • BARBRI is a NASBA CPE sponsor and this 110-minute webinar is accredited for 2.0 CPE credits.

  • BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

Date + Time

  • event

    Thursday, May 7, 2026

  • schedule

    1:00 p.m. ET./10:00 a.m. PT

I. Spousal lifetime access trusts: introduction

II. Benefits and considerations

A. Current state of estate tax

B. Grantor

C. Beneficiaries

D. Trustee

E. Distributions

F. Other

III. Risks

A. Reciprocal trusts

B. Divorce and death

C. Trustee Issues

D. Other

IV. State considerations

V. Reporting requirements

The panel will cover these and other essential issues:

  • Choice of jurisdiction
  • Critical considerations for reciprocal trusts and other risks
  • Allowed distributions to the beneficiary spouse from the SLAT
  • Income tax consequences to the grantor spouse establishing the trust
  • Opportunities to work with the grantor trust
  • How to meet annual trust IRS reporting requirements for SLATs

Learning Objectives

After completing this course, you will be able to:

  • Identify clients who will benefit from a SLAT
  • Determine the annual reporting requirements for SLATs
  • Decide how divorce can impact a SLAT
  • Ascertain whether reciprocal trusts are needed


  • Field of Study: Taxes
  • Level of Knowledge: Intermediate
  • Advance Preparation: None
  • Teaching Method: Seminar/Lecture
  • Delivery Method: Group-Internet (via computer)
  • Attendance Monitoring Method: Attendance is monitored electronically via a participant's PIN and through a series of attendance verification prompts displayed throughout the program
  • Prerequisite:

    Three years+ business or public firm experience preparing complex tax forms and schedules, supervising other preparers or accountants. Specific knowledge and understanding of estate, gift and trust taxation including various trusts types, the unified credit, and portability.

BARBRI, Inc. is registered with the National Association of State Boards of Accountancy (NASBA) as a sponsor of continuing professional education on the National Registry of CPE Sponsors. State boards of Accountancy have final authority on the acceptance of individual courses for CPE Credits. Complaints regarding registered sponsons may be submitted to NASBA through its website: www.nasbaregistry.org.

IRS Approved Provider

BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).

BARBRI CE webinars-powered by Barbri-are backed by our 100% unconditional money-back guarantee: If you are not satisfied with any of our products, simply let us know and get a full refund. Contact us at 1-800-926-7926 .