Wednesday July 15, 2026

Chapter 3 -- Deferred Gifts

3.7 Life Estate Reserved

3.7.1 Personal Residence or Farm
3.7.2 Maintenance, Insurance and Taxes (MIT) Agreement
3.7.3 Life Estate Rollover Options
3.7.4 Income, Gift and Estate Tax
3.7.5 Life Estate vs. Qualified Personal Residence Trust (QPRT)

� Copyright 1999-2026 Crescendo Interactive, Inc.