Each spouse funds a SLAT for the other before the 2026 exemption sunset — locks in $13.99M each, retains indirect access.
A Spousal Lifetime Access Trust is an irrevocable trust one spouse (grantor) funds for the benefit of the other spouse (and often descendants). Grantor uses their lifetime gift exemption ($13.99M in 2025) to fund; assets grow outside both estates. Beneficiary spouse can receive discretionary distributions, giving the family indirect access. To avoid reciprocal-trust doctrine, spouses' SLATs must differ in terms (trustee, powers, timing, beneficiaries). Post-Dec 31 2025 the exemption is scheduled to halve — use-it-or-lose-it window.
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Multiply the $10M §1202 exclusion across multiple trusts.
4% corporate tax + 0% capital gains for bona fide residents.
Stack the $500K primary-home exclusion on top of a 1031 deferral.
Convert Traditional to Roth during sabbaticals or business-loss years.
Capitalize property taxes and interest on undeveloped land.
Deduct now, control forever, employ heirs.
Ordinary loss (not capital loss) on failed small biz — up to $100K.
Buy leveraged real estate inside your IRA — tax-deferred or tax-free.