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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. 5 Reasons to Seriously Consider Using a Living Trust to Pass ...

    www.aol.com/5-reasons-seriously-consider-using...

    Another example is a qualified personal-residence trust, which removes a home from an individual's estate. When that person passes away, the family can continue residing in that home without the ...

  4. United States trust law - Wikipedia

    en.wikipedia.org/wiki/United_States_trust_law

    But many documents will give the individual co-trustee powers that differ from the corporate trustees. For example, the individual co-trustee's rights and duties may be limited to dealing with discretionary distributions of principal and income, sale of a personal residence held in the trust, or sale of a "heartstring asset." [35]

  5. 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 ...

  6. Walton v. Commissioner - Wikipedia

    en.wikipedia.org/wiki/Walton_v._Commissioner

    Walton v. Commissioner, 115 T.C. 589 (2000), [1] a decision of the United States Tax Court in favor of taxpayer Audrey J. Walton, "ruled that a grantor's right to receive a fixed amount for a term of years, if that right is a qualified interest within the meaning of Section 2702(b), [2] is valued for gift tax purposes under Section 7520, [3] without regard to the life expectancy of the ...

  7. Category:Wills and trusts - Wikipedia

    en.wikipedia.org/wiki/Category:Wills_and_trusts

    Personal injury trust; Pet trust; Pooled income fund; Pour-over will; Power of appointment; Pretermitted heir; Private annuity trust; Private trustee; Probate; Probate court; Probate research; Probate sale; Protective trust; Protector (trust) Prudent man rule; Purpose trust

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