Wealth and Law is a project of attorney Brent Nelson and guests who share their knowledge in an educational, collaborative, and innovative format, with the goal of improving access to important information for professionals and individuals.
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Footnote 102 to the Blue Book
Brent chats about footnote 102 to the Joint Committee on Taxation’s Blue Book explanations of OBBBA. He explains how the JCT applies the 2/37 limitation on itemized deductions to the income distribution deduction for nongrantor trusts and estate, what that could mean, and what is still unknown.
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Cautious Use of SLATs
Brent chats with Clay McKenna about how SLAT (Spousal Lifetime Access Trust) planning can be dangerous without precautions. They talk about reciprocal trust issues, community and marital property, and suggest taking a measured approach before jumping into the SLAT pool.
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©2026. Content not legal or financial advice and does not create an attorney-client relationship.