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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 👁 6.6M

Cengage Canada Digital Solutions

How to Register for WebAssign

⏲ 5 minutes 26 seconds 👁 2.1K

Cengage EMEA

How to Register, Purchase and Access Cengage Materials - Student Purchase

⏲ 2 minutes 24 seconds 👁 3.2K

Discounts, rebates and gifts worth up to RM800,000 will be on offer when purchasing children’s goods under the Domestic Trade and Cost of Living Ministry’s latest Ihsan Rahmah programme, says its minister Datuk Armizan Mohd Ali.<br/><br/>Dubbed the \

Mydin launches 'Kasih Sayang Ibu dan Si Manja' campaign

⏲ 7:7 👁 550K

Fiorentino Siciliano

WebAssign Purchase Option

⏲ 1 minute 👁 88

Cengage EMEA

How to Register and Access Cengage Materials - Institutional Purchase

⏲ 2 minutes 2 seconds 👁 785

You might be surprised by some of the items you can and should purchase for just a buck.

Interesting Items You Can Buy At Dollar Stores

⏲ 2:37 👁 1.7M

Cengage Learning

WebAssign Registration and Login

⏲ 3 minutes 15 seconds 👁 46

Andrew Misseldine

Creating an Account with WebAssign

⏲ 4 minutes 30 seconds 👁 891

A COUPLE have converted a retired military truck into a purpose-built, one of a kind off-road mobile home. Kourtney and Trevor Smithson of Virginia, USA built their very own home on wheels using an original Stewart and Stevenson M1078 LMTV troop carrier which they picked up at a military auction. The conversion took just six weeks to complete and cost the couple around $37,000, including the purchase of the truck. Its owners named the ex-combat vehicle turned cosy mobile home, ‘Wazimu’, which translates as ‘crazy’.

Couple Transform Military Truck Into Dream Mobile Home

⏲ 4:48 👁 525K

Joseph Maloney

How To Register A Cengage Ebook Access Code and Access Your Ebook

⏲ 4 minutes 2 seconds 👁 4.4K

Shane Hummus

Colleges you need to avoid...

⏲ 5 minutes 52 seconds 👁 856.8K

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