• videocam Live Webinar with Live Q&A
  • calendar_month November 5, 2026 @ 1:00 PM ET/10:00 AM PT
  • signal_cellular_alt Advanced
  • card_travel Tax Preparation - Trusts and Estates
  • schedule 110 minutes

Advanced SLAT Planning: IDGT Strategies, Dynasty Trusts, QSBS Opportunities, and Basis Management

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Discount expires 10/22/26

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About the Course

Introduction

This webinar will discuss advanced planning strategies that utilize spousal lifetime access trusts (SLATs) to transfer wealth efficiently, enhance tax benefits, and preserve flexibility for future generations. Our panel of knowledgeable trust and estate professionals will examine sophisticated SLAT structures, including intentionally defective grantor trusts (IDGTs), dynasty trust planning, basis management techniques, trustee selection issues, and opportunities to leverage spousal lifetime access nongrantor trusts (SLANTs) for qualified small business stock (QSBS) planning.

Description

As estate and gift tax exemptions remain historically high and could be reduced in the future, many wealthy individuals continue to seek techniques that remove appreciating assets from their taxable estates while maintaining indirect access to transferred wealth. Properly structured SLATs can serve as powerful planning vehicles, particularly when combined with dynasty trust provisions, installment sale strategies, grantor trust planning, and generation-skipping transfer tax planning.

Advanced planning often extends beyond the initial transfer. Advisers must understand the income, estate, and gift tax implications of installment sales to IDGTs, trustee selection, reciprocal trust concerns, trust funding strategies, and the use of swap powers and other provisions to maximize basis planning opportunities. Failure to properly address these issues can undermine intended tax benefits and create significant estate inclusion risks.

The planning landscape has become even more complex as practitioners evaluate opportunities involving QSBS. Recent planning techniques increasingly focus on nongrantor trust structures, including SLANTs and stacking QSBS exclusions. Advisers must understand both the opportunities and drafting considerations associated with these strategies.

Listen as our accomplished panel of estate planning attorneys discusses advanced SLAT planning techniques, basis optimization opportunities, and practical approaches for maximizing long-term wealth transfer benefits while minimizing transfer tax exposure. 

Presented By

Chris Klug
Equity Partner and Co-Founder
Basswood Counsel

Mr. Klug is a trusted attorney with extensive experience in taxation, corporate planning, mergers and acquisitions, and estate planning. With decades of experience advising clients on everything from corporate tax structuring and cross-border transactions to private equity, estate planning, and family office strategy, he brings a rare blend of big law pedigree and boutique, hands-on partnership.

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Jeyoung Lee
Partner and Co-Founder
Basswood Counsel

Ms. Lee is a trusted tax advisor with extensive experience in navigating the complexities of U.S. tax law and tax treaties, offering strategic counsel to her clients in the areas of individual and business tax planning, compliance, and controversies, as well as domestic and international estate planning. She has been instrumental in facilitating new business entity formation and fund formation, ensuring that her clients remain compliant with corporate regulatory requirements. Ms. Lee is admitted to the California Bar and fluent in Korean.

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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, November 5, 2026

  • schedule

    1:00 PM ET/10:00 AM PT

I. Advanced SLAT planning overview

II. SLATs as IDGTs

III. Basis management and planning

IV. Dynasty trust integration

V. Trustee selection and administration

VI. Common pitfalls and risk management

VII. SLANTs and QSBS planning

VIII. Best practices 

The panel will review these and other key issues:

  • Structuring SLANTs and nongrantor trusts for QSBS planning
  • Practical considerations for funding and administering advanced SLAT structures
  • Integrating SLATs with dynasty trusts
  • Pitfalls to avoid, including the reciprocal trust step transaction doctrines

Learning Objectives

After completing this course, you will be able to:

  • Identify advanced planning opportunities involving SLATs
  • Determine when dynasty trust planning can enhance wealth transfer objectives
  • Recognize basis management opportunities and estate inclusion risks
  • Ascertain planning techniques for utilizing trusts in QSBS strategies
  • 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 .