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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

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Mr. Beat

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The Most RIDICULOUS Moments on MasterChef!

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Georgia’s President Salome Zourabichvili has said she would veto the law if it is passed by parliament but the ruling party can override the veto by collecting 76 votes.

Thousands protest in Georgia against controversial foreign influence law

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Mr. Beat

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Mouse Tracks

Full Tour of Walt Disney World Riviera Resort | Grounds, Pools, and Restaurants!

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The Supreme Court ruled 7-2 in favor of the baker in the 2012 Masterpiece cakeshop case. I don't really look at this from the perspective of a win for religious liberty, but rather a win for freedom of association. nnwww.nkreider.com/thoughts18nnCORRECTION: I've seen some people claim that the 'narrow' description refers to the fact that the ruling is limited only to this individual case, and not other cases concerned with business discrimination. This may be more accurate than what I said.nnhtt

Thoughts on The SCOTUS Ruling Against Baking The Cake

⏲ 4 min 69 sec ✓ 05-Jun-2018

TODAY

Jack Phillips, Baker Who Refused Gay Couple: ‘I Was Thrilled’ At Supreme Court Decision | TODAY

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Viralish Couples

A present for your CHEATING HUSBAND😳🎁 #shorts #couples

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Customized Dodge Challenger Boasts MASSIVE 34-Inch Rims

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Ray Soucie The Crazy Mad Scientist Engineer

Scam Artist FORCED to Pay RETURN Shipping 400 Lb IRON box w Scammer's Label

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First Liberty Institute

Understanding the Supreme Court Ruling in Masterpiece Cakeshop

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