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On this week’s show, The YP’s Stuart Rayner and Leon Wobschall join host Mark Singleton to reflect on the latest few days of the Yorkshire football scene. <br/><br/>They start in the Championship and Huddersfield Town where, soon after Andrew Breitenreiter’s passing through the exit door following the Terriers’ relegation to League One, former Barnsley boss Michael Duff was heading in the other way to replace him. <br/><br/>They also consider the positives Sheffield United can take into the summer and the big job that lies ahead for boss Chris Wilder following an extremely tough Premier League campaign which – some time ago – resulted in their instant return to The Championship. <br/><br/>Ahead of Thursday night’s Championship play-off semi-final second leg at Elland Road between Leeds United and Norwich City, our panel look at the Whites’ chances of making it through to Wembley. <br/><br/>Lastly, we salute the remarkable run to the League Two play-offs made by Doncaster Rovers before their promotion hopes were dashed when losing their semi-final encounter against Crewe Alexandra on a penalty shoot-out.
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The IRS issued Revenue Ruling 2023-2, which had a substantial impact on estate planning, particularly where an irrevocable trust is involved. In the last decade or so, more families have begun utilizing irrevocable trusts to protect their assets from spend-down in order to qualify for government benefits, such as Medicaid and VA Aid and Attendance.<br/><br/>Prior to the issuance of this ruling, it was unclear whether assets passing to beneficiaries through an irrevocable trust would receive a step-up in basis, thereby eliminating any capital gains taxes that would otherwise be owed. Historically, assets that are disposed of during an individual’s lifetime are subject to capital gains taxes on the increase in value of that asset over time. The amount of capital gains owed is determined largely by the difference between the value at the time of purchase and the value at the time of transfer.
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The IRS issued Revenue Ruling 2023-2, which had a substantial impact on estate planning, particularly where an irrevocable trust is involved. In the last decade or so, more families have begun utilizing irrevocable trusts to protect their assets from spend-down in order to qualify for government benefits, such as Medicaid and VA Aid and Attendance.<br/><br/>Prior to the issuance of this ruling, it was unclear whether assets passing to beneficiaries through an irrevocable trust would receive a step-up in basis, thereby eliminating any capital gains taxes that would otherwise be owed. Historically, assets that are disposed of during an individual’s lifetime are subject to capital gains taxes on the increase in value of that asset over time. The amount of capital gains owed is determined largely by the difference between the value at the time of purchase and the value at the time of transfer.
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During a discussion on the Dave Ramsey Show, titled \
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