The Spousal Lifetime Access Trust (SLAT): How New York Couples Can Cut Estate Tax Without Giving Up Access
New York taxes estates at a comparatively low threshold but — like nearly every other estate tax state — imposes no gift tax. For married couples with taxable estates, that single feature of the law creates one of the most powerful planning opportunities available — and the Spousal Lifetime Access Trust, or SLAT, is among Read More »
