I just read an article about this. It seems designed to permit folks to lock in the $5M/$10M estate tax exemption prior to expiration. The whole thing seems very complex, and I can't help but wonder if the IRS will litigate it to hell and back in order to bust the trusts apart. In any event, do folks here have an opinion on how much a married couple should have in current net assets in order to make SLATs make sense? Thanks.
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