Meredith Bushnell and
Anna Soliman published "Understanding Qualified Personal Residence Trusts (QPRTs)" in
Practical Law on April 4, 2017. The article discussed the QPRT, with a focus on proper usage of QPRTs in estate planning and key considerations in drafting QPRTs. Specifically, the mechanics of a QPRT, proper structuring of a QPRT trust agreement, advantages and disadvantages of using a QPRT, and strategies on termination of a QPRT.