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Qualified Replacement Property

By Gerry W. Beyer

Captialgaintax

QRP (Qualified Replacement Property) is a way for stockholdersto avoid capital gains taxes. Stockholders who sell their shares to an Employee Stock Ownership Plan(ESOP) can avoid capital gains taxes if they use the proceeds of the sale tobuy QRP.  This tax deferral is found inInternal Revenue Code §1042.

Please click here to see an example of how to avoid the capital gains tax on the sale of QRP.  

See Renaissance, Case Strategy: Avoiding Capital Gain Tax onSale of QRP, CharitableTrust.com, Apr. 18, 2013.

Posted in:
Estate Planning - Generally