Trust · SLAT
Spousal Lifetime Access Trust
A SLAT is an irrevocable lifetime gift trust created by one spouse for the other spouse and often descendants, seeking to move assets outside the donor's estate while preserving indirect family access through discretionary distributions.
基本的な説明
A SLAT is an irrevocable lifetime gift trust created by one spouse for the other spouse and often descendants, seeking to move assets outside the donor's estate while preserving indirect family access through discretionary distributions.
- Key fact 1
- The donor should not retain an enforceable right to trust property.
- Key fact 2
- Divorce, death of the beneficiary spouse, and creditor events can end practical access.
- Key fact 3
- Near-mirror SLATs created by both spouses can trigger reciprocal-trust concerns.
全体構成の概要
How Spousal Lifetime Access Trust fits into the planning system
- Grantor / settlor Creates the trust and contributes property under the governing terms.
- Trust Holds legal title and defines powers, standards, beneficiaries, and duration.
- Trustee Administers, invests, accounts, and distributes under the document and governing law.
- Beneficiaries Receive permitted benefits now or later under the distribution terms.
税務の観点： Tax treatment follows the actual facts, governing document, elections, timing, and applicable federal and state law—not the page title.
さらに深く学ぶ
The practical effect of Spousal Lifetime Access Trust depends on operative language, ownership and beneficiary records, administration, timing, governing law, and the reader's complete facts.
関係者・時期・財産
Use lifetime exclusion while allowing discretionary support for a spouse.
- 作成者
- One spouse as donor.
- 受託者を務める人
- Beneficiary spouse with constrained powers, an independent trustee, or both.
- 受益者になれる人
- Nondonor spouse and often descendants.
- 効力が生じる時期
- During marriage when funded.
- 一般的に対象となる財産
- Marketable investments; Appreciating business interests; Life insurance in some designs
税務・移転・支配
A completed gift may use exclusion; grantor-trust status is common; estate inclusion and reciprocal-trust risks depend on powers and facts.
- 贈与税に関する考慮事項
- Classify any lifetime contribution or transfer under current gift-tax law. Whether it is a completed gift, requires valuation or Form 709 reporting, qualifies for an exclusion, or affects GST allocation depends on the transfer, retained powers, beneficiary rights, timing, and governing terms.
- 所得税上の取り扱い
- often grantor trust, design-dependent
- 相続税の軽減可能性
- high potential
- GST プランニング
- possible
- 資産保護の特徴
- often meaningful for beneficiaries
- 支配・管理に関する考慮事項
- Distributions should be fiduciary decisions, not a side agreement; divorce and spouse-death contingencies need design attention.
プランニングの適合性と管理運営
Domestic-relations, creditor, trustee, state-tax, and self-settled-trust rules can affect outcomes.
- 典型的な利用者
- Married high-net-worth families; Business owners; Families using lifetime gifts
- 活用が適している場合
- A married donor can make a genuine irrevocable gift and remain financially secure without a right to the assets.
- 活用が適していない場合
- The donor depends on access, the marriage is unstable, or both spouses expect to recreate ownership through matching trusts.
- 州法上の考慮事項
- Domestic-relations, creditor, trustee, state-tax, and self-settled-trust rules can affect outcomes.
- 夫婦に多く活用されます
- specifically designed for married couples
- 事業オーナーの活用
- often useful
- 高純資産層における活用
- commonly suited
- 慈善目的の活用
- not primary
- 相対的な複雑さ
- very high
- 一般的な費用水準
- very high
検討の背景
想定されるメリットと制限事項
想定されるメリット
- Potential estate freeze
- Spousal beneficiary
- Descendant planning
- Possible grantor-trust benefits
制限事項とトレードオフ
- Loss of donor access
- Marriage dependency
- Reciprocal-trust risk
- Administration and gift reporting
注意すべき点
よくある失敗
- 1
Two identical trusts
- 2
Donor pays personal bills from trust
- 3
No divorce provision
- 4
Transfer leaves donor insecure
事例シナリオ
Example research path
One spouse gifts a diversified portfolio to a SLAT with an independent trustee for the other spouse and descendants; the donor keeps ample separate assets and the couple documents that distributions are not promised.
この事例から生じる検討事項
- What result is the family trying to achieve?
- Who needs authority or access, and when?
- Which state and tax rules require current verification?
例示を目的としたものです。事実関係・書類内容・日付・州法が異なれば、分析結果も変わります。
よくある質問
に関する質問 Spousal Lifetime Access Trust
What determines how Spousal Lifetime Access Trust works?
The signed governing terms, valid funding, retained powers, trustee authority, beneficiary rights, administration, tax classification, timing, and applicable state and federal law—not the trust name by itself.
Does Spousal Lifetime Access Trust automatically reduce tax or protect assets?
No automatic result follows from the label. Income, gift, estate, and GST tax classifications are separate questions, and creditor treatment depends on the settlor's and beneficiaries' rights, governing law, timing, and administration.
What should be verified before creating or funding the trust?
Verify the objective, governing instrument, fiduciaries, beneficiary standards, title and transfer restrictions, valuation, tax reporting, liquidity, governing state, expected administration, costs, and advice from appropriately qualified professionals.
一次情報源の経緯
情報源と鮮度
- IRS Form 709 and instructionsInternal Revenue Service · United States—federal一次情報源を開く ↗
- Electronic Code of Federal Regulations, estate and gift taxesU.S. Government Publishing Office · United States—federal一次情報源を開く ↗
- Internal Revenue Code, estate and gift tax subtitleU.S. House Office of the Law Revision Counsel · United States—federal一次情報源を開く ↗
- Uniform Trust CodeUniform Law Commission · United States (general; state law varies)一次情報源を開く ↗
情報源は見直し日時点における一般的な教育的内容を裏付けるものです。公式資料は変更される場合があり、情報源へのリンクは個別事情に基づく専門家の分析に代わるものではありません。