Skip navigation
Douglas GettyImages-1424123725.jpg

Access Denied: Spousal Lifetime Access Trusts in Divorce

How to avoid and navigate surprising tax consequences.

A spousal lifetime access trust (SLAT) is a popular estate-planning tool for married couples, particularly those who don’t have the means (or desire) to permanently transfer wealth outside of the marital estate. A SLAT is usually structured as a pot trust in which the grantor’s spouse and descendants are discretionary current beneficiaries. SLATs can be powerful tools because they give their grantors indirect access to completed gifts. Using a SLAT, grantors can give away their full lifetime

All access premium subscription

Please Log in if you are currently a Trusts & Estates subscriber.

If you are interested in becoming a subscriber with unlimited article access, please select Subscription Options below.

Questions about your account or how to access content?

Contact: [email protected]

Hide comments


  • Allowed HTML tags: <em> <strong> <blockquote> <br> <p>

Plain text

  • No HTML tags allowed.
  • Web page addresses and e-mail addresses turn into links automatically.
  • Lines and paragraphs break automatically.