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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 👁 26.3M

Harvard Business Review

The Five Competitive Forces That Shape Strategy

⏲ 13 minutes 12 seconds 👁 1.6M

Soma Datta

Value Chain Analysis Explained

⏲ 6 minutes 15 seconds 👁 119.5K

AN OLD Ford Falcon XA Superbird has been given a new life after one man restored the car to surprise his father. Tommy Giankos’ father, Paul, bought the XA Superbird in 1973 - it was his very first car. However after an accident wrote the car off, it sat idle on their family farm. It wasn’t until 2013 when Tommy decided to rebuild it to the surprise of his father. Industry experts estimate that the car has increased significantly in value after its $100,000 revamp, but the family has no plans to let go of it just yet. Tommy said: “It took five and a half years, but it's pretty much a dream come true to think that I can drive this car now, when growing up I thought I’d never drive it again after what happened.”

1973 Ford Falcon XA Superbird Restored To Former Glory

⏲ 4:10 👁 14.3M

Dan Koe

Value Creation: The Single Skill That Built My $1M Solo Business

⏲ 33 minutes 16 seconds 👁 131.3K

Learn Brand Strategy In 17 Minutes (2023 Crash Course)

⏲ 17 minutes 1 second 👁 150.6K

Dainese was facing a big challenge: to develop the key product of their bike helmet range in a very short time, within a given budget and with the greatest value for the customer. They decided to be pioneers in the use of Agile for the development of physical products.nnDuring this talk we will go through the story of this product, providing a compelling example of what is the Agile approach outside the IT industry. This is a real story from the trenches, and we will explain the key factors to s

Agile for Physical products: the case study of Dainese - Massimo Terzo, Gianluca Galliano, Carlo Anapoli

⏲ 22 min 91 sec ✓ 27-Jan-2024

Management by Dr. Mitul Dhimar

Value chain approach in strategic management Porter's value chain analysis with examples

⏲ 9 minutes 2 seconds 👁 13.8K

QStock Inventory

Comparing Value Chain and Supply Chain

⏲ 5 minutes 48 seconds 👁 19.7K

Bisque, mac and cheese, and all the butter you can dream of. If you're looking for the best chain lobster meal, you sure aren't going to find it at Red Lobster.

These Chain Restaurants Are Serving Truly Unbeatable Lobster

⏲ 12:48 👁 26.2M

Dividendology

How Peter Lynch Values a Stock! (Peter Lynch's Valuation Tutorial)

⏲ 5 minutes 53 seconds 👁 97.7K

Business To You

Porter's 5 Forces EXPLAINED | B2U | Business To You

⏲ 16 minutes 39 seconds 👁 461.1K

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