主题：占豪《美国的慈善基金》和关于遗产税 -- dolong

Reduce or eliminate gift and estate taxes - for example, a member of senior generation transfers their residence at a reduced gift tax cost to a Qualified Personal Residence Trust (QPRT) and retains the right to live in the residence for a specified term; the residence eventually passes to the junior generation without any additional gift tax - as long as the grantor survives the specified retained term; junior generation purchases life insurance policy insuring senior generation to insure against the risk that the residence may be brought back into the grantor's estate if the grantor dies during the retained term. Similar programs can be set up for Grantor Retained Annuity Trusts (GRATs), Family Limited Partnerships (FLPs), Private Annuities and many others.