Spousal Lifetime Access Trusts and Spousal Lifetime Access Non-Grantor Trusts are two popular irrevocable trust planning techniques. For many clients, they permit the efficient use of applicable exclusion amounts during their lifetime while preserving flexibility-something not always associated with irrevocable trust planning. Learn the foundational tax concepts supporting SLATs and SLANTs, compare and contrast their design features and functionality, and explore how to “live” with trust structures once established. The speakers also discuss a variety of irrevocable trust planning “odds and ends” related to the practical application of these techniques, and close by fielding questions.
Course Content
9:00 - 10:00 amTax Bootcamp
Brett J. Barthelmeh, Esq.,
Squillace & Associates, PC, Boston
10:00 - 10:30 am
SLATs
Maureen M. Villadelgado, Esq.,
Clarkin & Phillips, PC, Wellesley Hills
10:30 - 11:00 am
SLANTs
Nikolaus S. Schuttauf, Esq.,
Day Pitney LLP, Boston
11:00 - 11:45 am
Irrevocable Trust Planning “Odds and Ends”
- Traps for the Unwary: Reciprocal Trust Doctrine, S Corps in Planning, Funding Trusts and Filing Tax Returns & More
Squillace & Associates, PC, Boston
Nikolaus S. Schuttauf, Esq.,
Day Pitney LLP, Boston
Maureen M. Villadelgado, Esq.,
Clarkin & Phillips, PC, Wellesley Hills
Please Note
This webcast is delivered completely online, underscoring their convenience and appeal.
There are no published print materials. All written materials are available electronically only.
They are posted 24 hours prior to the program and can be accessed, downloaded, or printed from your computer.
Speakers
ChairBrett J. Barthelmeh, Esq.,
Squillace & Associates, PC, Boston
Faculty
Nikolaus S. Schuttauf, Esq.,
Day Pitney LLP, Boston
Maureen M. Villadelgado, Esq.,
Clarkin & Phillips, PC, Wellesley Hills
