Advanced Planning·June 2026·9 min read

Drafting a Georgia SLAT in 2026: Reciprocal Trust Traps and Spousal Access Mechanics

The SLAT is the most-used wealth transfer vehicle for couples staring at the federal exemption sunset. Drafting one badly — symmetric provisions, mirror funding, identical trustees — invites the reciprocal trust doctrine to undo the entire plan. Six tactics that keep Lehman and Grace at bay, plus where the Georgia Trust Code (OCGA Title 53, Chapter 12) lets you breathe.

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Advanced Planning·June 2026·8 min read

Walton GRATs in a Low §7520 Rate Environment: When to Lock In and How to Structure

When the §7520 rate dips, the GRAT math gets compelling. The Walton structure (115 T.C. 589) gives you a zeroed-out gift if you draft the annuity correctly under Treas. Reg. § 25.2702-3. Decision tree for short-term vs long-term, rolling vs single, mortality risk, and what assets actually justify the paperwork.

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Practice·June 2026·10 min read

Funding the Georgia Revocable Living Trust: The Step That Quietly Breaks Most Plans

A trust doesn't avoid probate. A funded trust avoids probate. Most DIY plans — and a surprising number of attorney-drafted ones — leave the funding step half-done. Walk-through of how to retitle each asset class under Georgia law, the OCGA § 15-6-77(f) recording mechanics, and the three mistakes that send estates to probate anyway.

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Writing for Georgia estate planning attorneys, from a Georgia estate planning attorney.

Drafting a Georgia SLAT in 2026: Reciprocal Trust Traps and Spousal Access Mechanics

Walton GRATs in a Low §7520 Rate Environment: When to Lock In and How to Structure

Funding the Georgia Revocable Living Trust: The Step That Quietly Breaks Most Plans

Practicing Georgia estate planning?