ING trusts, also known as Incomplete Non-Grantor trusts, have gained popularity as a tax planning strategy for high-net-worth individuals. These trusts offer significant benefits, but recent scrutiny from the IRS and state tax authorities has raised concerns about potential risks.

Transferring real estate to future generations can be a complex process, often accompanied by significant tax implications. However, with careful planning and the right strategy, you can minimize the estate tax burden and efficiently pass on your real estate assets to your loved ones. One effective tool for achieving this goal is the Qualified Personal Residence Trust (QPRT).