Qualified personal residence trusts were created to avoid inheritors of homes from having to sell them in order to pay the gift taxes. The QPRT allows the residence that is to be gifted to be placed in a trust. While the trust is created and handled by the homeowner, the title to the property is transferred to the trust. The trust agreement contains a stipulation as to how many years the homeowner can stay in the home without paying rent, it may also contain a negotiation clause to cover rent if the homeowner wants to stay beyond the stipulated time in the trust. The homeowner, though not paying rent, is responsible for maintaining the home while living in it.