Wills, Trusts & Estates Prof Blog

Editor: Gerry W. Beyer
Texas Tech Univ. School of Law

Friday, April 26, 2013

Qualified Replacement Property


QRP (Qualified Replacement Property) is a way for stockholders to 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 to buy QRP.  This tax deferral is found in Internal 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 on Sale of QRP, CharitableTrust.com, Apr. 18, 2013.


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