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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.
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Innovative Diagnostics
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Seasons Veterinary Clinic
⏲ 4 minutes 26 seconds 👁 12.4K
John Swinney acceptance speech<br/><br/>What are the key challenges facing John Swinney as First Minister and SNP leader?<br/>Mr Swinney was confirmed as the new leader of the SNP on Monday<br/><br/>John Swinney will not have his troubles to seek. The new SNP leader, who will become Scotland’s seventh first minister this week, inherits a number of problems both in his party and in the country at large. He will be all too aware of the difficulties ahead.<br/><br/>His predecessor, Humza Yousaf, never really managed to get on the front foot. Within days of him taking office last year, the police investigation into the SNP’s funding and finances exploded into the headlines. It has haunted the party ever since.<br/><br/>Mr Swinney will seek to heal internal divisions and boost his party’s fortunes in the polls ahead of an expected general election later this year. He has also emphasised the importance of economic growth. So what are the key challenges he faces?<br/><br/>A clear vision<br/>Mr Swinney will want to set out a clear strategic direction for his party. This is something his predecessor arguably struggled to do. Mr Yousaf hiked income tax for higher earners at the same time as freezing council tax, which some saw as sending a muddled message.<br/><br/>“Is this a guy who has demonstrated clear strategic direction?\
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Teacher Beth Class TV
⏲ 14 minutes 24 seconds 👁 2.6K
Math with Mr. J
⏲ 7 minutes 18 seconds 👁 121.7K
The Reds are in the midst of a tough 31-game stretch against teams projected to contend for the postseason. The bats haven't quite come around in total but the pitching is showing very impressive signs. What will it take for the Reds to continue their push toward contending status? Trags chats with Bally Sports Ohio host of \
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EDxV
⏲ 4 minutes 38 seconds
Periwinkle
⏲ 6 minutes 32 seconds 👁 60.4K
Order on DVD or Stream it Now: https://givemelibertynow.org/product/capitol-punishment/<br/><br/>Told through the eyes of the people who were there on the ground, Capitol Punishment shows the world the true story of January 6, 2021.<br/><br/>Everything that we are being told is a lie and Americans are being persecuted to support that lie.<br/><br/>January 6 was years in the making and the threat to the survival of America as we know it, has never been greater.
⏲ 1:44 👁 4.5M
IDEXXANZ
⏲ 4 minutes 13 seconds 👁 20.5K
TutWay
⏲ 9 minutes 56 seconds 👁 15.6K
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