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Articles Posted in Qualified Personal Residence Trust

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Qualified Personal Residence Trusts (26 C.F.R. § 25.2702-5)

The purpose of this article is to explain what a Qualified Personal Residence Trust (QPRT) is. A QPRT is an irrevocable trust which allows the creator, the grantor, to move a home out of their personal estate. This is done to give the home to a future beneficiary with gift…

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