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Spousal Limited Access Trusts From A to Z

SPOUSAL LIMITED ACCESS TRUSTS FROM A TO Z

Cost Free
Presentation Length 1.0 hour

Recorded DateSeptember 16, 2021
CPE:Not available
(archived webinars do not offer CPE credits)
Subject AreaSpecialized Knowledge
Course LevelIntermediate
Course Description

The Spousal Limited Access Trust (SLAT) is clearly going to be the player of the year for 2021 affluent taxpayers who want to avoid state tax.
 
While SLATs are wonderful, there are several varieties, and many traps for the unwary. Join Alan Gassman and Christopher Denicolo for this interesting program and receive charts, sample language, and other materials used in SLAT planning.
 
Learning Objectives:


  • Define a SLAT and determine when it should be used

  • Determine how to toggle off grantor trust status

  • Evaluate placing a SLAT in an asset protection jurisdiction

  • Identify SLAT provisions that should be added in case there is a divorce

  • Conclude why the presenters are not comfortable with reciprocal SLATS

  • Give examples of when clients have used SLATS for very effective results

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PLEASE NOTE: ARCHIVED WEBINARS DO NOT QUALIFY FOR CPE
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Gassman crotty den

Alan S. Gassman, J.D., LL.M., is a board-certified estate planning and trust lawyer who practices in Clearwater, Florida. He has an LL.M. in taxation from the University of Florida and practices in trust and estate planning, tax, wealth preservation, and the representation of physicians and medical practices.
Mr. Gassman speaks at many tax conferences, national programs, and webinar platforms, including Bloomberg BNA Tax and Accounting and the Notre Dame Tax and Estate Planning Institute.
 

 

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Gassman crotty den

Christopher J. Denicolo, J.D., LL.M. is a partner at Gassman, Crotty & Denicolo, P.A., where he practices in the areas of estate, tax, and trust planning, taxation, physician representation, corporate and business law, probate and trust administration, and asset protection.

Mr. Denicolo is the author of several noted articles in the Florida Bar Journal, BNA Tax & Accounting, BNA Estates, Gifts and Trusts Journal, Estate Planning Magazine, and Leimberg Information Services, Inc. He, Alan Gassman, and Kenneth Crotty are the co-authors of the BNA book Estate Tax Planning in 2011 & 2012. 

Mr. Denicolo received a Master of Laws (LL.M.) in Estate Planning from the University of Miami, a Juris Doctor from Stetson University College of Law, a Masters in Business Administration from Stetson University, and a Bachelor of Arts and a Bachelor of Science from Florida State University.

About Our Presenter

Gassman crotty den

Our firm was formed in 1987 with one lawyer and a shared secretary and receptionist to provide representation to professionals, business owners and retirees in their estate and related tax and personal planning, business and corporate needs.

Since then we have grown to 6 lawyers and over 20 staff, which we have found over the past two decades to be the best size for us. We are very proud of our team, our systems, and our dedication to providing the best and most appropriate legal services for all clients, whether big or small. Our lawyers meet together almost every morning to discuss and work together on cases, strategies and practice improvement projects in order to work the most efficiently and effectively for our clients. We like what we do and enjoy working together.