--- title: "SLAT Attorney | Spousal Lifetime Access Trusts" description: "SLATs to use lifetime gift and GST exemption while preserving indirect access through your 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. Jacobs, Esq.", "alternateName": "Drew Jacobs", "url": "https://jacobscounsellaw.com/about/drew-jacobs", "jobTitle": "Founder & Managing Attorney", "worksFor": { "@id": "https://jacobscounsellaw.com/#legalservice" }, "sameAs": [ "https://jacobslegacycounsel.com", "https://www.linkedin.com/in/drew-jacobs-dj32/", "https://www.instagram.com/jacobscounsel", "https://profiles.superlawyers.com/new-york-metro/hoboken/lawyer/andrew-jacobs/5765bbd8-0554-4eb5-be6d-0431db28f834.html", "https://www.avvo.com/attorneys/07030-nj-andrew-jacobs-5765bbd8.html", "https://iapps.courts.state.ny.us/attorneyservices/search?lastName=jacobs&firstName=andrew" ] } ] }, [ { "@context": "https://schema.org", "@type": "WebPage", "name": "Spousal Lifetime Access Trusts (SLATs)", "description": "SLATs to use lifetime gift and GST exemption while preserving indirect access through your spouse.", "url": "https://jacobslegacycounsel.com/trusts/slats", "isPartOf": { "@type": "LegalService", "name": "Legacy Counsel by Jacobs Counsel LLC", "url": "https://jacobslegacycounsel.com" } }, { "@context": "https://schema.org", "@type": "FAQPage", "mainEntity": [ { "@type": "Question", "name": "What happens to my SLAT if I get divorced?", "acceptedAnswer": { "@type": "Answer", "text": "The beneficiary spouse is still a beneficiary unless the trust defines 'spouse' as the current spouse from time to time — which we typically include." } }, { "@type": "Question", "name": "What if my spouse dies first?", "acceptedAnswer": { "@type": "Answer", "text": "Indirect access ends, but the assets remain in trust for the descendants outside the estate." } } ] } ], { "@context": "https://schema.org", "@type": "BreadcrumbList", "itemListElement": [ { "@type": "ListItem", "position": 1, "name": "Home", "item": "https://jacobslegacycounsel.com/" }, { "@type": "ListItem", "position": 2, "name": "Trusts", "item": "https://jacobslegacycounsel.com/trusts" }, { "@type": "ListItem", "position": 3, "name": "SLATs", "item": "https://jacobslegacycounsel.com/trusts/slats" } ] } ] --- A Practice of [Jacobs Counsel LLC](https://jacobscounsellaw.com) Serving NY · NJ · OH — Vol. 2026 [Legacy Counsel ](/) Firm Resources Estate Planning Trusts [Probate & Admin](/probate-trust-administration)[Pricing](/pricing)[Book Call](https://cal.com/drewjacobs/estate-planning)[Start Intake](/get-started) Menu 1. [Home](/) 2. [Trusts](/trusts) 3. SLATs SLATs Legacy Counsel # Spousal Lifetime Access Trusts (SLATs) A SLAT is how married couples use today's elevated lifetime exemption without feeling like they are giving up access. [Start Intake](/get-started)[Book a Consultation](https://cal.com/drewjacobs/estate-planning) Key Points - ◆ Uses lifetime gift and GST exemption while preserving indirect spousal access - ◆ Future appreciation accrues outside the estate - ◆ Reciprocal trust doctrine: spouses cannot create mirror-image SLATs for each other - ◆ Spousal death or divorce ends indirect access — risk to plan around - ◆ Often sited in a long-duration jurisdiction (DE, NV, SD) for dynasty effect ## Use the exemption now Under current federal law, the lifetime gift and GST exemption is approximately $15M per individual in 2026 (subject to change by future legislation). ## The reciprocal trust trap If both spouses create SLATs for each other with substantially similar terms, the IRS applies the reciprocal trust doctrine and treats each spouse as having created a trust for themselves — collapsing the strategy and pulling both trusts back into each estate. Frequently Asked What happens to my SLAT if I get divorced? + The beneficiary spouse is still a beneficiary unless the trust defines 'spouse' as the current spouse from time to time — which we typically include. What if my spouse dies first? + Indirect access ends, but the assets remain in trust for the descendants outside the estate. Related - [GRATs](/trusts/grats) - [ILITs](/trusts/ilits) - [Dynasty Trusts](/dynasty-trusts) 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. 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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.