Planning with SLATs and SLANTs ahead of the TCJA sunset
Clients have two years to use the enhanced unified credit before it gets cut in half. Go in-depth with an expert on one of the most popular planning techniques.
Format
Webcast
NASBA Field of Study
Specialized Knowledge
Level
Intermediate
CPE Credits
2
Instructor
Robert S. Keebler
Availability
3 months
Product Number
WC4434650
Enhanced unified credit
Putting holistic techniques in place that consider tax, estate, financial planning and asset protection sooner rather than later will be vital as we head to the finish line to use the current unified credit. Spousal lifetime access trusts (SLATs) and spousal lifetime access non-grantor trusts (SLANTs) are powerful techniques to consider for your clients.
In this webcast, Bob Keebler, CPA/PFS, AEP (Distinguished), will go in-depth on planning with SLATs and SLANTs, including:
- How do SLATs work?
- Why are SLATs effective for clients who won’t be subject to the estate tax even when the unified credit is cut in half?
- Why is it important to mix and match techniques like SLATs, DAPTs, hybrid DAPTs, and SPATs to get the best results for your clients?
- Determine when a SLAT is taxed or disregarded and when to toggle off grantor tax status
- What are the most critical considerations for ensuring your clients get the most access to these trust assets?
- What are the traps for the unwary in these commonly used trusts?
- What compliance issues should be considered when using these trusts with clients?
- The importance of choosing the right trustee
- Funding considerations and asset protection considerations
- Client case studies
- And more
Key Topics
- Planning for individual clients as we head into the sunset of TCJA
- A deep dive into planning with SLATs and SLANTs
Learning Outcomes
- Identify the ins and outs of SLATs.
- Determine how to use SLATs and SLANTs in your planning with clients.
- Distinguish when SLATs make sense for your clients and when they don’t.
Who Will Benefit
- Tax professionals who serve individual clients.
- CPA financial planners and other professional financial planners.
- Practitioners who provide tax, retirement, estate, investment, and/or risk management planning services.
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