After the QPRT is over and the grantor starts paying rent into the Family Trust. How is that income treated for tax purposes. ie is any residual income taxed to the trust or taxed at the beneficiary level and...

Qualified personal residence trust

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After the QPRT is over and the grantor starts paying rent into the Family Trust. How is that income treated for tax purposes. ie is any residual income taxed to the trust or taxed at the beneficiary level and which is better

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