A Qualified Personal Residence Trust (QPRT) lets you transfer your home into an irrevocable trust for a term of years and gift the discounted remainder to your heirs, shrinking estate and gift tax. Here is how QPRTs work, term and mortality risk, §7520 rate sensitivity, and how they compare to a GRAT or an outright gift in 2026.
A complete guide to the dynasty trust and the generation-skipping transfer (GST) tax. Learn how a long-duration irrevocable trust works, how GST exemption allocation shields wealth, why South Dakota and Nevada dominate, plus the asset-protection benefits and the step-up basis tradeoff for ultra-high-net-worth families.
2026 US estate tax exemption, gift tax annual exclusion, portability rules, and proven planning strategies to protect your wealth. Must-read for high-net-worth families.
A complete guide to US federal estate tax for non-resident alien investors in 2026. Covers the $60,000 exemption, 40% top rate, US-situs asset rules, treaty benefits, and practical avoidance strategies.