Spousal access + state income-tax elimination in one non-grantor trust.
A SLANT combines the estate-freeze and spousal-access features of a SLAT with the state-income-tax elimination of a NING (non-grantor, incomplete-gift, Nevada/Delaware trust). Structured so the grantor's spouse is a discretionary beneficiary, while the trust itself is a non-grantor entity domiciled in a no-income-tax state. Used by high-earners in CA/NY/NJ with concentrated pre-sale positions.
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Borrow against cash-value life insurance at guaranteed rates.
Deduct 60–80% of working-interest investment in year 1.
Insure your own business risks — premiums are deductible.
Hedge funds + alternative assets inside a tax-free wrapper.
Sell appreciated assets tax-free + get lifetime income + charitable deduction.
Deduct now at FMV, grant to charity later — skip cap gains.
Lock in the $13.6M estate exemption before 2026 sunset.
Transfer appreciation to heirs with near-zero gift tax.