SLATs, DINGs, and Completed Gift Non-Grantor Trusts: A Comparative Analysis and Practical Guide

This program provides a practical, in-depth overview of three advanced estate planning structures: Spousal Lifetime Access Trusts (SLATs), Delaware Incomplete Non-Grantor Trusts (DINGs), and Completed Gift Non-Grantor Trusts. Designed for attorneys advising high-net-worth clients on their estate planning needs, the course breaks down the vocabulary, mechanics, and strategic considerations that guide when and how each type of trust should be used.

Participants will explore the unique tax, asset-protection, and planning benefits of each trust structure, along with the limitations and state-specific rules that can influence client suitability. Through a comparative framework, attendees will learn how to identify the typical client profiles for each trust, including those seeking to reduce state income taxes, mitigate estate tax exposure, or structure long-term wealth transfer strategies.

Learning Objectives: 

1. Differentiate among SLATs, DINGs, and Completed Gift Non-Grantor Trusts based on their structure, mechanics, and tax treatment.

2. Evaluate the unique tax, asset protection, and wealth transfer advantages each trust offers for high-net-worth clients.

3. Identify client goals and profiles that align with each trust type, including income tax mitigation, estate tax reduction, and long-term planning needs.

4. Analyze state-specific considerations and limitations that may impact suitability or effectiveness of each trust structure.

5. Apply strategic decision-making principles to recommend the appropriate trust vehicle for a client's planning objectives.