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DTSTART:20230329T153000Z
DTEND:20230329T170000Z
LOCATION:Imperial Golf Club
UID:2400320230329T153000ZAnalysis of the Viability of Statutes Creating "Back-End SLAT" LUNCHEON
DTSTAMP:20260410T020601Z
DESCRIPTION:\nThis presentation will explore the genesis of the Back End SLAT, the associated potential transfer tax pitfalls and the preferred method for drafting a Back End SLAT.\n \nAs 2026 quickly approaches, the SLAT once again becomes the dominant planning vehicle of choice for married couples. As the basic exclusion amount has seemingly exponentially increased, wealthier spouses are becoming a bit more hesitant to engage in a SLAT for two reasons: divorce and the unanticipated death of the donee spouse. These issues become relevant because, should either occur, the wealthier spouse would lose all access to the SLAT funds. To combat that risk, creative planners developed the “Back End SLAT” under which it is possible for the donor spouse to retain an interest in the SLAT if the donee spouse predeceases the donor spouse and, in some jurisdictions, if a divorce occurs. In 2022, Florida became the 10th jurisdiction to adopt a specific statute authorizing the Back End SLAT. Even if state law blesses the approach, does it really work to avoid estate taxation upon the death of the donor spouse? Therein lies the theme for this presentation. \n \n \n
SUMMARY:Analysis of the Viability of Statutes Creating "Back-End SLAT" LUNCHEON - Estate Planning Council of Naples, Inc. 
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DESCRIPTION:Reminder
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