Category Archives: QPRTs

Qualified Personal Residence

Posted on March 15, 2010 by David L. Silverman, J.D., LL.M. (Taxation)

IRC §2702 provides that an interest transferred in trust to or for the benefit of a family member is treated as a gift of the entire interest, even if the transferor retains a partial interest. In such case, the taxable … Continue reading →

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