Learn how Qualified Personal Residence Trusts (QPRTs) can reduce estate taxes and preserve your home for heirs. We explain how QPRTs work, the tax benefits and risks, and offer guidance on choosing the right term, addressing maintenance costs and insurance, and combining QPRTs with other estate‑planning tools. Updated for August 2025, this guide reflects the new $13.99 million estate tax exemption and the looming rise to $15 million in 2026.

Artificial intelligence is reshaping the trust and estate landscape. Trustees can harness AI to improve efficiency, manage investments, and analyze taxes. However, AI is not a substitute for thoughtful legal advice, personalized planning, or ethical judgment. Understanding AI’s capabilities and limitations allows trustees to integrate technology prudently and protect the long‑term interests of beneficiaries.

The SECURE Act and SECURE 2.0 represent the most significant changes to retirement account inheritance in decades. For trustees administering special needs trusts, these laws create opportunities to preserve tax benefits, maintain public assistance eligibility, and incorporate charitable legacies. They also require action: updating trust documents, coordinating beneficiary designations, and educating families. Staying informed allows trustees to navigate these rules confident