A spousal lifetime access trust (SLAT) is a popular estate-planning tool for married couples, particularly those who don’t have the means (or desire) to permanently transfer wealth outside of the marital estate. A SLAT is usually structured as a pot trust in which the grantor’s spouse and descendants are discretionary current beneficiaries. SLATs can be powerful tools because they give their grantors indirect access to completed gifts. Using a SLAT, grantors can give away their full lifetime
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