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  2. Qualified personal residence trust - Wikipedia

    en.wikipedia.org/wiki/Qualified_personal...

    Residence trusts in the United States are used to transfer a grantor's residence out of the grantor's estate at a low gift tax value. Once the trust is funded with the grantor's residence, the residence and any future appreciation of the residence are excluded from the grantor's estate, if the grantor survives the term of the trust, as explained below.

  3. United States trust law - Wikipedia

    en.wikipedia.org/wiki/United_States_trust_law

    Qualified beneficiaries" are defined as a beneficiary who, on the date the beneficiary's qualification is determined: (A) is a distributee or permissible distributee of trust income or principal; (B) would become a distributee or permissible distributee of trust income or principal if a present distributees' interest ended on that date without ...

  4. Qualified Personal Residence Trust (QPRT) - AOL

    www.aol.com/news/qualified-personal-residence...

    A Qualified Personal Residence Trust, or QPRT, is something you may decide to create to minimize gift and … Continue reading ->The post Qualified Personal Residence Trust (QPRT) appeared first ...

  5. Qualified residence interest - Wikipedia

    en.wikipedia.org/wiki/Qualified_residence_interest

    Qualified residence interest is also subject to limitations imposed by § 263(g) - certain interest in the case of straddles, § 264(a)(2) and (4) - interest paid in connection with certain insurance, § 265(a)(2) - interest relating to tax-exempt income, § 266 - carrying charges, § 267(a)(2) - interest with respect to transactions between ...

  6. Internal Revenue Code section 1031 - Wikipedia

    en.wikipedia.org/wiki/Internal_Revenue_Code...

    Step 3. Enter into a 1031 exchange agreement with the Qualified Intermediary, in which the Qualified Intermediary is named as principal in the sale of the relinquished property and the subsequent purchase of the replacement property. The 1031 Exchange Agreement must meet with federal tax law requirements, especially pertaining to the proceeds.

  7. Qualified Domestic Trust (QDOT): Marital Deduction - AOL

    www.aol.com/qualified-domestic-trust-qdot...

    A qualified domestic trust (QDOT) is a specific type of trust that can offer tax benefits for married … Continue reading → The post Qualified Domestic Trust (QDOT): Marital Deduction appeared ...

  8. The IRS just updated the rules for inherited IRAs. What heirs ...

    www.aol.com/finance/irs-just-updated-rules...

    After years of uncertainty, the Internal Revenue Service finalized rules on Thursday to make clear that people who inherit retirement accounts have 10 years to spend down the funds and, in many ...

  9. Uniform Principal and Income Act - Wikipedia

    en.wikipedia.org/wiki/Uniform_Principal_and...

    The aim of the law is to ensure that the intention of the trust creator or decedent is carried out, and to govern the proper distribution of assets to trust beneficiaries, heirs and devisees. [1] To be enacted into law, the Act must be adopted by the state legislature. To date, most states have adopted the Act (sometimes with modifications). [2]