This course is part of the Las Vegas, NV – December 2025 Conference. Click the link below to view the conference page.
$399.00
Availability: 9 in stock
Webcasts are available for viewing Monday – Friday, 8am – 8pm ET,
and Saturday & Sunday, 10am – 6pm ET.
Without FlexCast, you must start with enough time to finish. (1 Hr/Credit)
Secure Transaction CPE Credits
2 Credits: Taxes
Event Date: December 12, 2025 9:30 am
Course Level
Intermediate
Format
Conference
Course Description
Delve into the intricate mechanics of one of the most powerful estate planning tools for married couples: the Spousal Lifetime Access Trust (SLAT). This advanced-level course, led by nationally recognized expert Steven G. Siegel, JD, LLM, provides a comprehensive “anatomy” of the SLAT, dissecting its structure, strategic advantages, and potential pitfalls.
Participants will move beyond a basic understanding to a mastery of the critical nuances required for successful implementation. We will thoroughly explore the central challenge of avoiding the Reciprocal Trust Doctrine and provide a detailed, practical checklist for drafting distinct, non-reciprocal trusts. The course will also cover essential considerations such as proper funding, step-transaction doctrine risks, asset protection features, and the delicate balance between maintaining access for the grantor spouse and ensuring assets remain outside the estate. Finally, we will address “back-end” issues, including basis planning, the use of trust protectors, and the strategic choice between a SLAT and a Spousal Lifetime Access Non-Grantor Trust (SLANT).
Learning Objectives
Upon completion of this course, participants will be able to:
- Evaluate the strategic use of Spousal Lifetime Access Trusts (SLATs) to leverage current high gift tax exemptions, remove asset appreciation from a client’s taxable estate, and provide a layer of asset protection.
- Design and implement strategies to avoid the Reciprocal Trust Doctrine by incorporating material differences in trust terms, trustees, funding, and beneficiary provisions between spousal trusts.
- Identify and mitigate critical risks in SLAT planning, including step-transaction doctrine challenges, improper funding with community property, and administrative practices that could lead to estate inclusion under IRC §§ 2036 or 2038.
- Analyze the income, gift, and estate tax consequences of SLATs, including the implications of grantor trust status, the careful use of tax reimbursement clauses, and planning for the loss of a step-up in basis.
- Implement advanced provisions to enhance flexibility and address client concerns, such as the use of trust protectors, “floating spouse” clauses, and mechanisms to provide the grantor with indirect access in the event of the beneficiary spouse’s premature death.
- Differentiate between a SLAT (grantor trust) and a SLANT (non-grantor trust) to determine the optimal structure based on a client’s income tax situation, asset profile, and long-term goals.
Course Specifics
25CLasVegasDec-LE424747
None
None
Compliance Information
IRS Provider Number: 0MYXB
IRS Course Number: 0MYXB-T-02746-25-I
IRS Federal Tax Law Credits: 2
CFP Provider Number: 3199
CFP Course Number: 343543
CFP Credits: 2
CTEC Course Number: 2071-CE-02190
CTEC Federal Tax Law Credits: 2
CFP Notice: Not all courses that qualify for CFP® credit are registered by Western CPE. If a course does not have a CFP registration number in the compliance section, the continuing education will need to be individually reported with the CFP Board. For more information on the reporting process, required documentation, processing fee, etc., contact the CFP Board. CFP Professionals must take each course in it’s entirety, the CFP Board DOES NOT accept partial credits for courses.
CTEC Notice: California Tax Education Council DOES NOT allow partial credit, course must be taken in entirety. Western CPE has been approved by the California Tax Education Council to offer continuing education courses that count as credit towards the annual “continuing education” requirement imposed by the State of California for CTEC Registered Tax Preparers. A listing of additional requirements to register as a tax preparer may be obtained by contacting CTEC at P.O. Box 2890, Sacramento, CA, 95812-2890, by phone toll-free at (877) 850-2832, or on the Internet at www.ctec.org.
Meet The Experts
Steven G. Siegel, JD, LLM, is president of The Siegel Group, which provides consulting services to attorneys, accountants, business owners, family offices, and financial planners. Based in Morristown, New Jersey, the Group provides services throughout the United States. Steven is the author of many books, including: The Grantor Trust Answer Book (2018 CCH); The Adviser’s Guide to Financial and Estate Planning(AICPA 2019); Federal Fiduciary Income Taxation (Foxmoor 2019); and Federal Estate and Gift Tax (Foxmoor 2016). He is also a co-author with Richard Oshins, Esq. of The Anatomy of the Perfect Modern Trust, Estate Planning Magazine January and February 2016. In conjunction with numerous tax-planning lectures he has delivered …