The qualified personal residence trust, or QPRT,1 has faded in popularity due to declining interest rates (lower interest rates make QPRTs more expensive), stock market losses (which make clients less rich), and the prospect of estate tax repeal (why plan for a tax that's disappearing?). Despite the tarnish, however, the QPRT is still as good as gold, and smart planners continue to offer them to clients who are wealthy enough to consider giving away a personal residence to reduce
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