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Detail
ArtikelGimme Shelter  
Oleh: Honey, Jennifer M. ; McDaniel, James R.
Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 187 no. 6 (1999), page 79.
Topik: shelter life; gimme; shelter
Ketersediaan
  • Perpustakaan Pusat (Semanggi)
    • Nomor Panggil: JJ85.8
    • Non-tandon: 1 (dapat dipinjam: 0)
    • Tandon: tidak ada
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Isi artikelAt a time when few things are as certain as death and taxes, techniques that freeze the value of appreciating assets for estate tax purposes can be an important way for CPA s to help clients save money. One such technique is the qualified personal residence trust (QPRT). Because the regulations governing these trusts have changed since they first were created, CPA s now find they are less flexible. However, a new strategy has emerged that means QPRT s remain an attractive tax planning tool for certain homeowners.
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