Introduction to Spousal Lifetime Access Trusts (SLATs)

10:00 a.m. – 10:05 a.m.

Welcome and Introduction

10:05 a.m. – 10:55 a.m.

Topics to be covered include:

1. Introduction to Spousal Lifetime Access Trusts (SLATs)

• Overview of SLATs, their purpose, benefits, and basic legal framework.

2. Ownership Structure and Funding of SLATs

• Detailed explanation of the ownership structure, asset transfer, and management within the trust.

3. Tax Implications and Creditor Protection

• Discussion on the tax implications of SLATs and how they provide creditor protection.

4. Case Study: Implementing SLATs for Asset Protection

• A practical case study illustrating the process from creation to asset distribution.

Speaker: Moira S. Laidlaw, Esq., Falcon Rappaport & Berkman LLP, Mount Kisco, NY & Stamford, CT

1.0 Credit in Areas of Professional Practice 

10:55 a.m. – 11:00 a.m.

Q&A