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.
This OnDemand CLE program earns 1 hour of General credit in California. It aired January 21, 2025 and features Daniel Lorenzen.
Named Best CLE Provider and Best Online CLE Provider by The Recorder in both 2025 and 2026. Built for lawyers, by lawyers, to keep you ahead.
Watch on your phone, tablet, or computer, whenever it fits your schedule.
Your certificate is emailed automatically and saved in My BHBA+.
My BHBA+ shows your credits, deadlines, and progress in one place.
