The QPRT Manual: the Estate Planner's Guide to Qualified Personal Residence Trusts
The QPRT Manual: the Estate Planner's Guide to Qualified Personal Residence Trusts
The QPRT Manual explains the law and lore of one of the most important and popular estate tax saving techniques, the "qualified personal residence trust." Includes analysis of all gift, estate, income, and generation-skipping tax issues, forms, a drafting checklist, things to consider before and after creating the QPRT, case studies, expert tips from top QPRT practitioners, and summaries of all IRS QPRT rulings ever issued. From the author of the best-selling book "Life and Death Planning for Retirement Benefits."