For someone who gets violently seasick, Boyan Slat spends a lot of time thinking about the ocean. The Dutch inventor has designed the world’s first ocean plastic cleanup system but admits he won’t be ...

The Spousal Lifetime Access Trust, or SLAT, has become one of the most popular estate planning strategies employed by married couples. It is an irrevocable trust created by one spouse (the “grantor”) ...

If you have been thinking about making large gifts to take advantage of the current $11,700,000 lifetime federal estate tax exemption, you have probably been contemplating a spousal lifetime access ...

For the past few years, wood slat wall paneling seems to be everywhere in the design world, and for good reason. Slat wall paneling can add an impressive visual element to a room at a relatively low ...

SLATs have been the planning acronym du jour for several years. You create a trust for your spouse and perhaps other beneficiaries, and your spouse creates a trust for you and other beneficiaries. The ...

A new law was recently passed in Florida that will allow a grantor spouse of a Spousal Limited Access Trust (SLAT) to be added as a beneficiary of the SLAT following the death of the beneficiary ...

We recently did a blog post on Intentionally Defective Grantor Trusts (IDGT). We can use these trusts to gifts assets during lifetime to the next generation with some additional estate planning ...

Spousal lifetime access trusts, or SLAT s, have been an estate planning tool for many years, but the irrevocable trusts have gained popularity ahead of the pending sunset of current estate and gift ...

Jim Dougherty, a parter at Dungey Dougherty PLLC, is speaking at two sessions of the Heckerling Institute on Estate Planning this week, discussing ethical, practical and tax planning with spousal ...