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Gimme 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
Lihat Detail Induk
Isi artikel
At 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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