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Is a Spousal Trust the Right Estate Planning Strategy for Your Client?
By
Bryan Appel
Expert Opinion July 16, 2026 at 03:12 PM
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What You Need To Know
- A SLAT allows one spouse to transfer assets to an irrevocable trust for the benefit of the other spouse and, often, descendants.
- The increase of the lifetime estate, gift and GST tax exemption to $15 million per person has changed the calculus around these arrangements.
- Before setting up a SLAT, consider liquidity needs, basis planning, and any plans to help children with expenses or pass down a business.
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