Spousal Lifetime Access Trust (SLAT)

Protection Through Partnership

A SLAT is an irrevocable trust created by one spouse for the benefit of the other. The structure can move appreciating assets outside a taxable estate while still giving the family practical, indirect access through the beneficiary spouse. Strategic, but it depends on the marriage being strong.

What it is

A SLAT is an irrevocable trust created by one spouse for the benefit of the other spouse, often used for estate tax planning and long-term asset protection. The structure may allow a family to move assets outside of the taxable estate while still maintaining indirect access through the beneficiary spouse.

Why people use them

reduce estate tax exposure
preserve appreciating assets
protect wealth
create long-term multi-generational planning structures

Biggest myth

“This is only for billionaires.”

Estate tax laws have moved a lot and will move again. Plenty of affluent (not billionaire) families use advanced trust strategies to keep more of what they’ve built across generations.

Who this trust is good for

Married couples
High-net-worth families
Business owners
Families concerned about estate tax exposure
Long-term legacy planners

The Deeper Idea

A SLAT reflects a unique planning philosophy: preserving wealth while still maintaining family flexibility and partnership.

Conversations We’re Having About This Trust

“The advanced trust strategy affluent couples use.”

“How married couples preserve wealth strategically.”

“A trust that may allow indirect access to protected assets.”

Asset Protection Trust

Building the Wall Before the Storm

II.2

Spendthrift Trust

Protecting Beneficiaries from Themselves

II.3

Irrevocable Trust

The Power of Letting Go

II.4

Domestic Asset Protection Trust (DAPT)

The Self-Protective Trust

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Schedule a Complimentary 30-Minute Consultation

At Hurwitz.Law, we believe that thoughtful planning begins with a meaningful conversation.

We offer a private, 30-minute consultation—by phone or Zoom—for individuals and families considering estate planning, elder law, or trust administration services. This conversation allows us to understand your goals, answer your questions, and help determine whether our firm is the right fit for your needs.

Our firm is intentionally boutique. We work with a limited number of clients so that we can provide a high level of personal attention and care. If we’re not the right fit, we’ll do our best to point you in the right direction.

This consultation is not a sales pitch. It’s a conversation rooted in clarity, respect, and the belief that your time—and your legacy—deserve both.

Schedule a Consultation

Prefer to talk first? Call us at (215) 967-7890.