Current SLAT Planning Ideas to Better Serve Clients, SECURE Exemption, and More!

By Jonathan G. Blattmachr Esq. and Martin M. Shenkman Esq. On Sep 21, 2022

Domestic Asset Protection Trusts Estate Tax Planning Irrevocable Life Insurance Trusts Life Insurance Practice Management Reciprocal Trust Doctrine SLATs Smaldino

Asset protection planning remains vital for many if not most clients. For the past few years, clients have been hyper-focused on planning for tax changes that have not happened, practitioners should re-focus clients on the importance of asset protection planning.
Irrevocable trust planning to use current exemption before the exemption is cut in half in 2026 will be a growing concern for many clients. While the foundation of much of planning for the past years for married clients has been spousal lifetime access trusts (“SLATs”) the planning for SLATs can be enhanced and improved.

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Jonathan G. Blattmachr Esq.

Mr. Blattmachr is a Principal in ILS Management, LLC and a retired member of Milbank Tweed Hadley & McCloy LLP in New York, NY and of the Alaska, California and New York Bars. He is recognized as one of the most creative trusts and estates lawyers in the country and is listed in The Best Lawyers in America. He has written and lectured extensively on estate and trust taxation and charitable giving.

Martin M. Shenkman Esq.

Martin M. Shenkman is an attorney in private practice in Fort Lee, NJ, and New York City. His practice concentrates on estate and tax planning, planning for closely held business, and estate administration. Mr. Shenkman is an author of over 42 books and more than 1,000 articles. He is an editorial board member of Trusts & Estates Magazine and the Matrimonial Strategist, and an advisor for InterActive Legal. He is the recipient of many awards including being a 2013 recipient of the prestigious Accredited Estate Planners (Distinguished) award from the National Association of Estate Planning Counsels. Mr. Shenkman was named Financial Planning Magazine 2012 Pro-Bono Financial Planner of the Year for his efforts on behalf of those living with chronic illness and disability. Investment Adviser Magazine featured him on the cover of its April 2013 issue naming as the lead of their “all-star lineup of tax experts.”