The Bankruptcy Trustee filed an adversary action against Husband and Wife in 2009, against Husband individually and against both Husband and Wife as Trustees of the QPRT.

FORBES: Yerushalmi - Old And Cold QPRT Stands Up To Alter Ego Challenge In Bankruptcy Adversary Proceeding

Today, now a widow, the QPRT has strangled opportunities, created roadblocks and denied access to the proceeds from the sale of residence where it is sorely needed.

FORBES: How to Run the Bases of Tax Planning

Instead, the Trustee amended his Complaint to seek a declaratory judgment that the QPRT was the alter ego of the Husband and therefore the assets of the QPRT were property of the Bankruptcy Estate.

FORBES: Yerushalmi - Old And Cold QPRT Stands Up To Alter Ego Challenge In Bankruptcy Adversary Proceeding