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    Feb

    Back-End SLAT: Grantor as a SLAT Beneficiary After the Spouse's Interest Terminates

    1 PM EST

    This program will explain the theory of the SLAT, discuss the drawbacks in greater detail, and discuss a new state-law driven technique in which the donor spouse can receive an interest in the SLAT after the donor spouse's interest ends, and the potential estate tax ramifications of such a provision.

    Select your state to learn more about the credit details and status of CLE application. Credit is not available for states not listed.

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      02/26/2027

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      02/26/2027

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      02/26/2029

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      02/26/2025

    1.50 total credit hours including

    • Substantive Law

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      02/26/2027

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      02/26/2027

    2.00 total credit hours including

    • General

      Status:

      Applied for

      2.00 credit hours

      Available until:

      12/31/2026

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      02/26/2027

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      02/26/2025

    2.00 total credit hours including

    • General

      Status:

      Self apply

      2.00 credit hours

      Available until:

      08/26/2025

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      02/26/2027

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      12/31/2024

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      02/26/2027

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      02/26/2026

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      02/26/2029

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      02/26/2026

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      02/26/2025

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      02/26/2029

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      02/26/2025

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      06/30/2024

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      02/26/2025

    1.50 total credit hours including

    • General

      Status:

      Applied for upon completion

      1.50 credit hours

      Available until:

      02/26/2026

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      02/26/2026

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      02/26/2027

    1.80 total credit hours including

    • General

      Status:

      Approved

      1.80 credit hours

      Available until:

      02/26/2025

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      02/26/2027

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      02/26/2026

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      12/31/2027

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      02/26/2027

    1.80 total credit hours including

    • General

      Status:

      Reciprocity

      1.80 credit hours

      Available until:

      02/26/2027

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      02/26/2029

    1.50 total credit hours including

    • Areas of Professional Practice

      Status:

      Approved

      1.50 credit hours

      Available until:

      02/26/2027

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      12/31/2024

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      02/26/2027

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      02/26/2027

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      12/31/2024

    2.00 total credit hours including

    • General

      Status:

      Applied for

      2.00 credit hours

      Available until:

      02/26/2027

    1.50 total credit hours including

    • Substantive

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      02/26/2027

    1.50 total credit hours including

    • General

      Status:

      Applied for upon completion

      1.50 credit hours

      Available until:

      02/26/2027

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      02/26/2026

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      02/26/2026

    1.50 total credit hours including

    • General

      Status:

      Available for credit

      1.50 credit hours

      Available until:

      02/26/2027

    1.50 total credit hours including

    • General

      Status:

      Applied for upon completion

      1.50 credit hours

      Available until:

      02/26/2027

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      12/31/2024

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      02/26/2025

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      01/31/2025

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      02/26/2027

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      02/26/2027

    1.80 total credit hours including

    • General

      Status:

      Approved

      1.80 credit hours

      Available until:

      02/26/2027

    1.50 total credit hours including

    • General

      Status:

      Applied for

      1.50 credit hours

      Available until:

      10/31/2024

    1.50 total credit hours including

    • Law & Legal Procedure

      Status:

      Approved

      1.50 credit hours

      Available until:

      02/26/2025

    1.80 total credit hours including

    • General

      Status:

      Applied for

      1.80 credit hours

      Available until:

      02/26/2027

    1.50 total credit hours including

    • General

      Status:

      Approved

      1.50 credit hours

      Available until:

      02/26/2025

    1.50 total credit hours including

    • General

      Status:

      Self apply

      1.50 credit hours

      Available until:

      02/26/2027

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    With 2026 approaching, clients are interested in ways to utilize their estate and gift tax exemptions but not necessarily in sacrificing access to funds. While the most popular technique is the SLAT, problems may arise upon the death or divorce involving the donor spouse in that the donor spouse's technical access to the funds is lost.

    The ABA will seek 1.5 hours of CLE credit in 60-minute states, and 1.8 hours of CLE credit for this program in 50-minute states. Credit hours are estimated and are subject to each state's approval and credit rounding rules. Please visit www.americanbar.org/mcle for general information on CLE at the ABA.

    Scholarships

    Financial scholarship applications are available for this program. To request an application, please fill out the form here. For any questions about the process please email [email protected].

    Event Details

    Duration

    90

    Format

    Webinar

    Date

    Feb 27, 2024

    2024-02-27T13:00:00-05:00 2024-02-27T14:30:00-05:00 Back-End SLAT: Grantor as a SLAT Beneficiary After the Spouse's Interest Terminates

    This program will explain the theory of the SLAT, discuss the drawbacks in greater detail, and discuss a new state-law driven technique in which the donor spouse can receive an interest in the SLAT after the donor spouse's interest ends, and the potential estate tax ramifications of such a provision.

    Speakers

    George Karibjanian

    Franklin Karibjanian & Law, PLLC

    Ken Jefferson

    Holland & Knight LLP

    Preston Demouchet

    CARTER LEDYARD & MILBURN

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