SLATs in a New Tax Landscape

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Credit Hours:

1.00

Specialty Area:

Estate Planning, Trust and Probate Law

Credit Type:

General

Original Air Date:

January 21, 2025

Credit Eligible In:

California

You may be able to self apply for credits in states not listed. BHBA provides CLE accreditation as described above. Email for accreditation information in your state.

This presentation will cover the history and implementation of Spousal Limited Access Trusts, best practices for these flexible estate planning vehicles, and their ongoing utility in light of the recent election and anticipated future estate and gift tax landscape. We will also discuss significant concerns that can arise when a divorce occurs, or when a spousal beneficiary dies. Back-end SLATs have developed as a partial solution to some of these concerns, although we will discuss the increased complexity involved in the interplay between state and federal law in this arena.

Daniel Lorenzen

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Stradling Yocca Carlson & Rauth LLP

Daniel Lorenzen plans for wealth transfers to charities, family members, and future generations in practical, tax-efficient ways. Daniel’s practice includes individuals, families, and closely held businesses that have contacts in California, the United States, and around the world. He advises clients on all of the traditional tools of wealth planning, with an eye for holistic planning to minimize federal, international, state, and local taxes. Daniel uses these tools in service of clients’ desires to live happy and productive lives, to support charitable activities, and to raise capable and responsible children.

Daniel has significant experience advising general partners of private equity, venture capital, and other funds, and advising on the unique tax attributes and planning opportunities available to fund managers. Daniel also advises clients in the crypto space, including investors in and founders of blockchain technologies, and is an advocate for evolution in the tax law to accommodate the evolving transactional capabilities of blockchain technologies.