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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.

IRS Quietly Changes The Rule On How Your Children’s Inheritance Will Be Taxed

⏲ 1:29 👁 3.4M

starsetonline

Starset - It Has Begun (audio)

⏲ 5 minutes 20 seconds 👁 36.1M

Survivor Band

Ever Since the World Began

⏲ 3 minutes 43 seconds 👁 4.7M

One of the seven bee hives identified at Palmiste Park, San Fernando was sprayed by the Ministry of Agriculture on Wednesday.<br/><br/>It's part of an abatement exercise to neutralize the bees in that area, following multiple cases of people being stung and hospitalized on Easter Monday.<br/><br/>Reporter Cindy Raghubar-Teekersingh was at the park and tells us more.

BEE SPRAYING HAS BEGUN

⏲ 3:14 👁 525K

ALL MIXED

Survivor - Ever Since The World Began (Lyrics)

⏲ 3 minutes 43 seconds 👁 6.1M

Ryan Chapman

How World War II Began

⏲ 1 hour 50 minutes 40 seconds 👁 74.8K

The Vienne river has begun to recede in Chinon, west-central France, but the region remains on high flood alert. Over 500 of the region's residents were asked to evacuate, as one remains missing after heavy rain caused the rivers to overflow.

France's Indre-et-Loire region remains on high flood alert

⏲ 0:39 👁 245K

balkan mapper

The battle for Chasiv Yar has begun [5 April 2024]

⏲ 3 minutes 21 seconds 👁 10.8K

Surove Cooking House

ডিম আর বেগুনের এই নতুন রেসিপি অসম্ভব টেস্টি || Dim begun recipe || Begun dim diye recipe Brinjal

⏲ 5 minutes 👁 1.4M

A warning this next story contains content viewers may find distressing it discusses incidents of self-harm and includes the image of an Indigenous person who has died. A coronial inquest into the death of 16-year-old Cleveland Dodd has begun in Western Australia. The teenager died after self-harming in a juvenile detention facility in Perth last year.

Coronial inquest begins into Cleveland Dodd’s death

⏲ 3:1 👁 1.1M

afarTV

🌎 LIVE: A Volcanic Eruption has Begun! Blue Lagoon, Iceland (Cam C)

⏲

Mark Zep

Jeff Beck & Jimmy Page - Beck's Bolero, Immigrant Song, Train Kept A Rollin 2009 (Hall of Fame)

⏲ 13 minutes 28 seconds 👁 1.4M

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