About the Course
Introduction
This CLE/CPE course will guide trusts and estates counsel on leveraging spousal lifetime access trusts (SLATs) in estate planning in light of the current and ever-changing tax law. The panel will discuss critical issues concerning income, gift, estate, and GST taxes, including pitfalls to avoid. The webinar will explore SLAT basics, discuss how to design SLATs to incorporate flexibility to anticipate an ever-changing landscape, and review the best ways to minimize tax liability and ensure multigenerational gifting and flexible long-term planning.
Description
SLATs can capitalize on current federal and state estate exemption levels in case there is a shift in the current tax regime.
A SLAT is an irrevocable trust created by one spouse for the other's benefit by using the gift tax exemption to make a gift to the SLAT, naming the other spouse as the current beneficiary. Children and grandchildren may also be named as trust beneficiaries during the spouse's lifetime but will certainly benefit after the beneficiary spouse's death. This allows limited access to the beneficiary spouse to the SLAT assets and offers flexibility for the family.
Trusts and estates counsel must have a clear understanding of critical tax issues that may arise. The estate and gift tax exemption allows SLATs to be a useful lifetime tax-savings tool when structured correctly. It can apply to various liquid and illiquid assets, allowing them to flow to the next generation outside of the estate tax regime.
Listen as our panel discusses critical issues and pitfalls to avoid with income, gift, estate, and GST taxes when using SLATs. The panel will explore SLAT basics, discuss how to design SLATs to incorporate flexibility to anticipate an ever-changing landscape, and outline the best ways to minimize tax liability and ensure multigenerational gifting and flexible long-term planning.
Presented By
Ms. Braverman practices in the areas of estate planning, special needs planning, asset protection, elder law and business planning. She was admitted to the bar in 1997 and spent three years as a management consultant at McKinsey & Company before entering private practice in 2000.
Mr. DiPietro helps high-net-worth families create coordinated, tax-efficient estate plans that grow and adapt with them. His practice focuses on families with significant assets, multiple state residences, and sophisticated estate and income tax considerations who often find that a standard estate plan no longer fits their needs. As both an estate planning attorney and a CPA with two advanced degrees in taxation, Mr. DiPietro approaches planning through an integrated lens, considering legal structure, tax consequences, asset ownership, and long-term family objectives together rather than in isolation.
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This 90-minute webinar is eligible in most states for 1.5 CLE credits.
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CPE credit is not available on recordings.
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BARBRI is a NASBA CPE sponsor and this 90-minute webinar is accredited for 1.5 CPE credits.
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BARBRI is an IRS-approved continuing education provider offering certified courses for Enrolled Agents (EA) and Tax Return Preparers (RTRP).
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Date + Time
- event
Thursday, April 8, 2027
- schedule
1:00 PM ET/10:00 AM PT
I. Considerations for the use of SLATs in estate planning
A. Definition and key characteristics
B. Benefits
C. Potential drawbacks
D. Access to SLAT assets
E. Building in flexibility
II. Critical tax considerations under the current tax regime
A. Dual trusts (reciprocal trust doctrine)
B. Funding the SLAT (including impact of joint property)
C. SLATs as grantor trusts
D. Divorce
E. Other tax issues
III. Alternative methods for multigenerational gifting and long-term planning
The panel will review these and other key issues:
- What are the critical considerations for the use of SLATs in estate planning?
- How can you incorporate flexibility and options into your SLATs, and what are the pitfalls to avoid?
- What is the impact of joint property? What if the property is not held in the desired grantor's name?
- What tax issues arise in the use of SLATs under current tax law?
- How does a divorce impact SLATs?
- What are other methods available for multigenerational gifting and long-term planning?
Learning Objectives
After completing this course, you will be able to:
- Ascertain critical tax considerations for the use of SLATs in estate planning
- Recognize the tax issues that arise in the use of SLATs under current tax law
- Understand methods available for multigenerational gifting and long-term tax planning
- 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.
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 .
