A favorable means of removing the value of up to two homes from your taxable estate. You may retain the ability to buy and sell the home(s). Most Florida counties now continue to permit the Homestead tax exemption for homes in QPRTs. If a home is sold but not replaced during the retained term, cash flow is available for the balance of the term. After the selected term expires, the home must be rented for its continued use. This can be done in a favorable manner and often produces beneficial results.