--- title: "SLAT Attorney | Spousal Lifetime Access Trust | Legacy Counsel" description: "SLATs let married couples use their lifetime gift exemption while keeping indirect access through the beneficiary spouse." lang: en json-ld: | [ { "@context": "https://schema.org", "@graph": [ { "@type": "LegalService", "@id": "https://jacobslegacycounsel.com/#legalservice", "name": "Jacobs Legacy Counsel", "alternateName": [ "Legacy Counsel by Jacobs Counsel", "Jacobs Legacy" ], "url": "https://jacobslegacycounsel.com", "description": "Fixed-fee estate planning for high-net-worth families, founders, executives, and professional athletes. Licensed in New York, New Jersey, and Ohio.", "logo": "https://jacobslegacycounsel.com/logo-dark.jpg", "image": "https://jacobslegacycounsel.com/og-image.jpg", "telephone": "+1-646-343-7227", "email": "intake@jacobscounsellaw.com", "priceRange": "Fixed-fee engagements", "address": { "@type": "PostalAddress", "streetAddress": "221 River Street, Floor 9", "addressLocality": "Hoboken", "addressRegion": "NJ", "postalCode": "07030", "addressCountry": "US" }, "areaServed": [ { "@type": "State", "name": "New York" }, { "@type": "State", "name": "New Jersey" }, { "@type": "State", "name": "Ohio" } ], "knowsAbout": [ "Estate planning", "Revocable living trusts", "Irrevocable trusts", "Dynasty trusts", "Asset protection planning", "Generation-skipping transfer tax planning", "Estate planning for professional athletes", "Estate planning for founders and executives", "QSBS planning", "Pre-liquidity estate planning", "Probate and trust administration" ], "contactPoint": { "@type": "ContactPoint", "telephone": "+1-646-343-7227", "email": "intake@jacobscounsellaw.com", "contactType": "client intake", "areaServed": [ "US-NY", "US-NJ", "US-OH" ], "availableLanguage": [ "en" ] }, "founder": { "@id": "https://jacobscounsellaw.com/about/drew-jacobs#person" }, "employee": { "@id": "https://jacobscounsellaw.com/about/drew-jacobs#person" }, "parentOrganization": { "@type": "LegalService", "@id": "https://jacobscounsellaw.com/#legalservice", "name": "Jacobs Counsel LLC", "url": "https://jacobscounsellaw.com" }, "sameAs": [ "https://jacobscounsellaw.com", "https://www.linkedin.com/company/jacobs-counsel", "https://www.instagram.com/jacobscounsel" ] }, { "@type": "WebSite", "@id": "https://jacobslegacycounsel.com/#website", "url": "https://jacobslegacycounsel.com", "name": "Jacobs Legacy Counsel", "publisher": { "@id": "https://jacobslegacycounsel.com/#legalservice" }, "inLanguage": "en-US" }, { "@type": "Person", "@id": "https://jacobscounsellaw.com/about/drew-jacobs#person", "name": "Andrew R. 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Slat Attorney SLAT Legacy Counsel # SLAT Attorney — Spousal Lifetime Access Trusts Quick answer: A Spousal Lifetime Access Trust (SLAT) is an irrevocable trust one spouse creates for the other (and often descendants). [Start Intake](/get-started)[Book a Consultation](https://cal.com/drewjacobs/estate-planning) Key Points - ◆ Who it is for: married couples with combined net worth approaching or above the federal estate tax exemption, especially in New York - ◆ What it solves: using the historically high federal exemption (approximately $15M per individual in 2026 under current federal law, subject to change) and removing future appreciation from the taxable estate - ◆ Beneficiary spouse can receive distributions for health, education, maintenance, and support - ◆ Must be drafted carefully to avoid the reciprocal trust doctrine if both spouses fund SLATs ## How a SLAT works Spouse A funds an irrevocable trust for the benefit of Spouse B and descendants. If both spouses want to fund SLATs, the two trusts must differ meaningfully — different trustees, different distribution standards, different terms, and ideally different funding dates — to avoid the reciprocal trust doctrine collapsing the structure. ## Common mistakes we fix Mirror-image SLATs that the IRS can unwind under the reciprocal trust doctrine. Funding a SLAT and then divorcing — access through the spouse disappears overnight. Underestimating the donor spouse's need for cash flow, leaving the family illiquid. ## New York, New Jersey & Ohio considerations New York: SLATs are one of the most powerful tools to manage the New York estate tax cliff while preserving spousal access. New Jersey: no state estate tax, but federal exemption planning still drives SLAT use for high earners and founders. Ohio: frequently used as the SLAT situs for NY and NJ clients because of the Ohio Legacy Trust Act and Ohio's trust-friendly tax treatment. ## How Legacy Counsel helps We design non-reciprocal SLATs, choose situs, coordinate funding with your wealth advisor and CPA, and stress-test the plan against divorce, death, and future legislative changes to the exemption. Frequently Asked What happens if my spouse dies first? + Indirect access ends. What if we divorce? + The ex-spouse may remain a beneficiary unless the trust provides otherwise. Is there a deadline tied to the federal exemption? + Under the 2025 federal legislation, the basic exclusion amount is approximately $15M per individual beginning in 2026 and is permanent under current law. There is no longer a near-term scheduled drop tied to the prior TCJA sunset. Federal tax law remains subject to future legislative change, so we generally recommend evaluating planning on its own merits rather than relying on the current exemption remaining indefinitely. This is general information, not tax advice. Can the donor spouse benefit indirectly? + Yes — distributions to the beneficiary spouse can be used for joint household expenses, which is the practical reason SLATs work for most married couples. Related - [All Trusts](/trusts) - [Irrevocable Trusts](/irrevocable-trust-attorney) - [GRATs](/grat-attorney) - [ILITs](/ilit-attorney) - [Dynasty Trusts](/dynasty-trust-attorney) Next Step ### Talk to Legacy Counsel. Fixed-fee estate planning for clients in New York, New Jersey, and Ohio. [Start Intake](/get-started)[Book a Consultation](https://cal.com/drewjacobs/estate-planning) Drew Jacobs is licensed in New York, New Jersey, and Ohio. Nothing on this page constitutes legal advice or an offer to represent you in a jurisdiction in which we are not licensed. **Prospective Client Disclaimer.** Submitting this form does not create an attorney-client relationship. Do not send confidential or time-sensitive information until we have signed an engagement letter. We will review your submission and follow up to discuss whether we can represent you. By submitting, you consent to be contacted about your inquiry. Estate Planning & Legacy Counsel Legacy Counsel by Jacobs Counsel. Fixed-fee estate planning, trusts, wills, and generational wealth strategy for high-net-worth families. 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All rights reserved. Attorney Advertising. Prior results do not guarantee a similar outcome. **Jurisdiction.** Drew Jacobs is licensed to practice law in New York, New Jersey, and Ohio . Estate planning is highly state-specific — laws governing wills, trusts, probate, estate and inheritance tax, and asset protection vary materially by jurisdiction. We represent clients whose residence, primary assets, or business interests are situated in NY, NJ, or OH. For matters involving other states, we coordinate with qualified local counsel. Nothing on this site constitutes legal advice or an offer to represent you in a jurisdiction in which we are not licensed.