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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.
⏲ 1:29 👁 6.8M
UberMichel
⏲ 3 minutes 45 seconds 👁 122.6K
Galactic Defender
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Right Way to Eat Anjeer: अंजीर की तासीर गर्म होती है इसलिए कई लोग गर्मी में अंजीर खाना पसंद नहीं करते हैं. आज हम आपको इसके खाने का तरीका और इसके फायदे के बारे में बात करेंगे. <br/> <br/>Right Way to Eat Figs: Figs are hot in nature, hence many people do not like to eat figs in summer. Today we will talk to you about the way to eat it and its benefits. <br/> <br/> <br/>#anjeer #healthtips#healthtrends#healthyfood#healthylifestyle <br/><br/>~PR.115~HT.318~ED.120~
⏲ 2:18 👁 11.4M
Lawu0026Crime Network
⏲ 19 minutes 27 seconds 👁 55.4K
The Daily Show
⏲ 10 minutes 24 seconds 👁 201.3K
Simply FOLLOW BOTH @freeflycinema + @vincentlaforet for a chance to win a #MoVI M10.Simple no? http://wp.me/pjtZ0-2a4 nnThis short was shot with the The
⏲ 2 min 88 sec ✓ 05-Apr-2013
Times Radio
⏲ 13 minutes 59 seconds 👁 60.2K
Glucose Revolution
⏲ 12 minutes 34 seconds 👁 51.6K
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.
⏲ 1:29 👁 5.7M
Kneppy Invests
⏲ 33 minutes 44 seconds 👁 76
Jimmy Kimmel Live
⏲ 14 minutes 1 second 👁 288.4K
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