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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 👁 3.2M

Jason D. Knott

IRS Form 1125-A Cost of Goods Sold

⏲ 5 minutes 17 seconds 👁 3.5K

Jason D. Knott

IRS Form 1125-EDisclosure of Officer Compensation

⏲ 3 minutes 45 seconds 👁 1.4K

During a House Appropriations Committee hearing on Tuesday, Rep. Steny Hoyer (D-MD) questioned Internal Revenue Service Commissioner Danny Werfel about audit and enforcement rates.<br/><br/>Fuel your success with Forbes. Gain unlimited access to premium journalism, including breaking news, groundbreaking in-depth reported stories, daily digests and more. Plus, members get a front-row seat at members-only events with leading thinkers and doers, access to premium video that can help you get ahead, an ad-light experience, early access to select products including NFT drops and more:<br/><br/>https://account.forbes.com/membership/?utm_source=youtube&utm_medium=display&utm_campaign=growth_non-sub_paid_subscribe_ytdescript<br/><br/><br/>Stay Connected<br/>Forbes on Facebook: http://fb.com/forbes<br/>Forbes Video on Twitter: http://www.twitter.com/forbes<br/>Forbes Video on Instagram: http://instagram.com/forbes<br/>More From Forbes:http://forbes.com

Steny Hoyer Has Impassionated Conversation With IRS Commissioner About Audit & Enforcement Rates

⏲ 9:15 👁 4.6M

Liberman Consulting L.L.C.

How to Fill out Form 1125-A Cost of Goods Sold for 2022

⏲ 1 hour 7 minutes 4 seconds 👁 599

A Penny Pinchers Guide to Personal Finance

2022 IRS Form 1065 Walkthrough | Partnership Tax Return

⏲ 11 minutes 43 seconds 👁 35.7K

During a House Appropriations Committee hearing on Tuesday, Rep. Ashley Hinson (R-IA) questioned Internal Revenue Service Commissioner Danny Werfel about the Employee Retention Credit.<br/><br/>Fuel your success with Forbes. Gain unlimited access to premium journalism, including breaking news, groundbreaking in-depth reported stories, daily digests and more. Plus, members get a front-row seat at members-only events with leading thinkers and doers, access to premium video that can help you get ahead, an ad-light experience, early access to select products including NFT drops and more:<br/><br/>https://account.forbes.com/membership/?utm_source=youtube&utm_medium=display&utm_campaign=growth_non-sub_paid_subscribe_ytdescript<br/><br/><br/>Stay Connected<br/>Forbes on Facebook: http://fb.com/forbes<br/>Forbes Video on Twitter: http://www.twitter.com/forbes<br/>Forbes Video on Instagram: http://instagram.com/forbes<br/>More From Forbes:http://forbes.com

‘What Is The Agency’s Expected Timeline?’: Ashley Hinson Questions IRS Commissioner On ERC Claims

⏲ 3:28 👁 4.6M

Tom Leeman

How to find form 1125 E Compensation of officers online

⏲ 34 seconds 👁 594

FreeLegalForms

Learn How to Fill the Form 1120 U.S. Corporation Income Tax Return

⏲ 2 minutes 21 seconds 👁 68.9K

During a House Appropriations Committee hearing on Tuesday, Rep. Sanford Bishop (D-GA) questioned Internal Revenue Service Commissioner Danny Werfel about the workforce of the IRS, using AI and speeding up paper returns.<br/><br/>Fuel your success with Forbes. Gain unlimited access to premium journalism, including breaking news, groundbreaking in-depth reported stories, daily digests and more. Plus, members get a front-row seat at members-only events with leading thinkers and doers, access to premium video that can help you get ahead, an ad-light experience, early access to select products including NFT drops and more:<br/><br/>https://account.forbes.com/membership/?utm_source=youtube&utm_medium=display&utm_campaign=growth_non-sub_paid_subscribe_ytdescript<br/><br/><br/>Stay Connected<br/>Forbes on Facebook: http://fb.com/forbes<br/>Forbes Video on Twitter: http://www.twitter.com/forbes<br/>Forbes Video on Instagram: http://instagram.com/forbes<br/>More From Forbes:http://forbes.com

Sanford Bishop Asks IRS Chief About Using Artificial Intelligence To ‘Crack Down On Tax Evasion’

⏲ 5:23 👁 1.7M

Navi Maraj, CPA

Didn't issue payroll for your S Corp? Here's what to do. | Reasonable Compensation Workaround

⏲ 23 minutes 40 seconds 👁 25.1K

LYFE Accounting

How to File Your Taxes as a LLC Owner in 2024 [Step-by-Step]

⏲ 9 minutes 49 seconds 👁 113.2K

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