Posts Tagged ‘DAPT’

  • Van Heuvelen, Krogstad Published in South Dakota Law Review

    February 22, 2017 dehs

    Various states have enacted legislation allowing for the creation of self-settled spendthrift trusts in the last decade, which has given rise to domestic asset protection trusts (“DAPTs”). The enactment of DAPT laws in South Dakota and various other states has caused debate related specific federal gift and estate tax questions. Mark R. Krogstad and Matthew W. Van Heuvelen discuss in this Article how the recent changes to South Dakota’s DAPT statutes may affect the federal transfer tax implications of a South Dakota DAPT.

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