Spousal Lifetime Access Trusts (SLATs)
Using exemption now while retaining indirect access through a spouse — and avoiding the reciprocal trust doctrine.
What this guide covers
- A SLAT uses a spouse's exemption now while preserving indirect access through the beneficiary spouse.
- Avoid the reciprocal trust doctrine by making paired SLATs materially different.
- Plan for loss of access on death or divorce with floating-spouse clauses, lifetime QTIPs, or powers of appointment.
The full guide includes the detailed analysis, worked examples, statutory citations, and related resources below.
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Educational reference, not legal advice. Prepared for licensed professionals as general reference; not legal advice and no attorney-client relationship is created. Law varies by state and changes over time — verify transfer-tax figures and statutory citations against current primary authority. This resource was last updated 2026-07-31. Estateur is not a law firm.