Reciprocal Trust Doctrine: Practical Tips for Successful Planning in the New Environment
Despite the election results, estate planning, and in particular non-reciprocal SLAT planning should continue for many clients. The results of future elections cannot be predicted. Upstream basis planning, asset protection, non-grantor trusts and other mechanisms provide benefit apart from estate tax benefits. This program will explore the case law and theory of the Reciprocal Trust Doctrine and recommend practical steps that practitioners might consider.