Trust · SLAT
Spousal Lifetime Access Trust
간단한 설명
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.
- The donor keeps no enforceable right
- The donor should not retain an enforceable right to trust property.
- Divorce, death or creditors can end practical access
- Divorce, death of the beneficiary spouse, and creditor events can end practical access.
- Mirror-image trusts risk the reciprocal-trust rule
- Near-mirror SLATs created by both spouses can trigger reciprocal-trust concerns.
Who does what in a trust
- 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.
더 깊이 알아보기
관계자, 시기 및 재산
Use lifetime exclusion while allowing discretionary support for a spouse.
- 설정자
- One spouse as donor.
- 수탁자 역할을 맡는 사람
- Beneficiary spouse with constrained powers, an independent trustee, or both.
- 수익자가 될 수 있는 사람
- Nondonor spouse and often descendants.
- 효력 발생 시점
- During marriage when funded.
- 일반적으로 고려되는 자산
- Marketable investments; Appreciating business interests; Life insurance in some designs
세금, 이전 및 통제권
A completed gift may use exclusion; grantor-trust status is common; estate inclusion and reciprocal-trust risks depend on powers and facts.
- 증여세 관련 고려사항
- 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.
- 소득세 처리 방식
- often grantor trust, design-dependent
- 상속세 절감 가능성
- high potential
- GST 계획
- possible
- 자산 보호 기능
- often meaningful for beneficiaries
- 통제권 관련 고려사항
- Distributions should be fiduciary decisions, not a side agreement; divorce and spouse-death contingencies need design attention.
플래닝 적합성 및 관리
Domestic-relations, creditor, trustee, state-tax, and self-settled-trust rules can affect outcomes.
- 일반적인 이용자
- Married high-net-worth families; Business owners; Families using lifetime gifts
- 적합할 수 있는 경우
- A married donor can make a genuine irrevocable gift and remain financially secure without a right to the assets.
- 적합하지 않을 수 있는 경우
- The donor depends on access, the marriage is unstable, or both spouses expect to recreate ownership through matching trusts.
- 주(州) 관련 고려사항
- Domestic-relations, creditor, trustee, state-tax, and self-settled-trust rules can affect outcomes.
- 부부가 주로 고려하는 방식
- specifically designed for married couples
- 사업주 활용
- often useful
- 고액 자산가의 활용
- commonly suited
- 자선 목적 활용
- not primary
- 상대적 복잡도
- very high
- 일반적인 비용 수준
- very high
잠재적 장점과 한계
잠재적 장점
- Potential estate freeze
- Spousal beneficiary
- Descendant planning
- Possible grantor-trust benefits
한계 및 트레이드오프
- Loss of donor access
- Marriage dependency
- Reciprocal-trust risk
- Administration and gift reporting
흔한 실수
Two identical trusts
Donor pays personal bills from trust
No divorce provision
Transfer leaves donor insecure
How it can play out
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.
예시 목적에 한합니다. 사실관계, 문서 내용, 날짜, 주(州) 법률이 다르면 분석 결과가 달라질 수 있습니다.
관련 질문 Spousal Lifetime Access Trust
What determines how this 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 this kind of 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.
Sources
- IRS Form 709 and instructionsInternal Revenue Service · United States—federal
- Electronic Code of Federal Regulations, estate and gift taxesU.S. Government Publishing Office · United States—federal
- Internal Revenue Code, estate and gift tax subtitleU.S. House Office of the Law Revision Counsel · United States—federal
- Uniform Trust CodeUniform Law Commission · United States (general; state law varies)
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