Outside Publication

Maybe You Can Go Home Again: Reverse QPRTs, Boston Bar Association Trusts & Estates Section blog

2012

When a client has misgivings about paying rent after his QPRT term expires, or is unable to afford it, there are limited options. One of them is a relatively new, IRS-sanctioned technique known as a “Reverse QPRT,” which can avoid the potential income, gift, and estate tax consequences of alternatives such as using a promissory note or simply foregoing rent payments.

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