Assertion: qualified personal residence trust | /r/HasProperty | qprt
Facets:
Source sentences:
text: Minimizing estate taxes -- for example, by putting your home into a Qualified Personal Residence Trust (QPRT), it removes the home's value from the estate.
text: For example, a qualified personal residence trust (QPRT) can hold the grantor's primary or secondary residence and reduce its taxable value for estate purposes.