住宅信托

第一个漏洞允许人们通过一种名叫合格个人住宅信托（qualifiedpersonalresidencetrust，简称QPRT）的临时性基金把房产转让给继承人。

The first allows someone to transfer a home to an heir through a temporary trust known as a qualified personal residence trust , or QPRT ( pronounced cue-pert ) .

另一种选择是办理合格个人住宅信托（qualified-personal-residencetrust），它允许父母以信托的方式将住房过户给子女&这能大幅降低地遗产税和赠予税成本通过。

Another option , a qualified-personal-residence trust , allows parents to transfer their residence to their children through the trust at a substantially reduced estate and gift-tax cost .

另一种选择是办理合格个人住宅信托（qualified-personal-residencetrust），它允许父母以信托的方式将住房过户给子女——这能大幅降低地遗产税和赠予税成本通过。

Another option , a qualified-personal-residence trust , allows parents to transfer their residence to their children -- through the trust -- at a substantially reduced estate and gift-tax cost .