Vanessa J. Skinner spotlights two types of irrevocable trusts used for estate tax avoidance purposes that are  especially popular given the impending sunset of the current historically high estate tax exemption amounts. In

particular, she discusses the advantages and disadvantages of the spousal lifetime access trust (SLAT) and the irrevocable gifting trust. She also discusses the concept of the intentionally defective grantor trust, which enables the assets of an irrevocable trust to not be reduced by income tax.