With the enactment of the Tax Relief, Unemployment Insurance Reauthorization and Job Creation Act of 2010 (the 2010 Tax Act), individuals now have the ability to gift up to $5.12 million (increased ...
A spousal lifetime access non-grantor trust (often referred to as a "SLANT") is an irrevocable trust structured to benefit the donor's spouse, while avoiding grantor trust treatment for income tax ...
A rush to transfer assets into spousal lifetime access trusts in order to avoid estate taxes in the future may bring its own risks apart from the high payments to Uncle Sam. The ability to set aside ...
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