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_irs-quietly-changes-the-rule-on-how-your-childrens-inheritance-will-be-taxed.jpg "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.")
⏲ 1:29 👁 3.8M
_my-penguin-friend-124-official-trailer-jean-reno-adriana-barraza.jpg "Check out the trailer for My Penguin Friend, an upcoming movie starring Jean Reno and Adriana Barraza. My Penguin Friend is inspired by the incredible true story of DinDim the Penguin.<br/><br/>My Penguin Friend is a triumphant tale of friendship between a lonely father and a little lost penguin who recharges his spirit and heals his family with an unshakable, ocean-crossing loyalty. Humble fisherman João (International star Jean Reno) has turned away from the world in the wake of tragedy. But when he discovers a penguin drifting alone in the ocean, drenched in oil from a spill, his first instinct is to help. To his wife’s (Oscar nominee Adriana Barraza) dismay, he not only rescues the sea creature, but takes the flightless bird under his wing. For the first time in years João starts to feel joy, even if he cannot fathom just how unbreakable a bond is being formed. When the penguin suddenly disappears back into the immense wilds of the ocean, João believes it is impossible that he will ever see his friend again. But thousands of miles away, the penguin is caught in misadventures of his own, determined to use his unique GPS-like powers to find his way back to the place he now considers home. Based on an emotional true story that riveted the world and filmed on the spectacular coasts of Brazil and Argentina, My Penguin Friend is a tale that traverses the magic of the ocean, the beauty of nature, and the transformative power of love. <br/><br/>My Penguin Friend is produced by Robin Jonas, Shaked Berenson, Patrick Ewald, Nicolas Veinberg, Steven P. Wegner, Jonathan E. Lim, and Andreas Wentz. It is written by Paulina Lagudi and Kristen Lazarian.<br/><br/>My Penguin Friend, directed by David Schurmann, opens in theaters on August 16, 2024.")
⏲ 2:24 👁 55K
_blinken-reiterates-us-arms-will-help-ukraine-as-it-reels-from-latest-russian-attack.jpg "As Russia scales-up attacks on Ukraine's north-eastern border, US Secretary of State Antony Blinken reassures Ukrainian president Volodymyr Zelenskyy that soon-to-arrive military aid will help on the front lines.")
⏲ 1:33 👁 66.6M
_pbbm-leads-financial-aid-distribution-in-iligan-and-cagayan-de-oro-for-el-nio-affected-farmers-fisherfolks-and-their-fam.jpg "PBBM leads financial aid distribution in Iligan and Cagayan de Oro for El Niño-affected farmers, fisherfolks, and their families <br/>")
⏲ 4:0 👁 50K
_german-shipwreck-is-leaking-chemicals-into-the-sea.jpg "A German shipwreck that sank in the North Sea in 1942 is still polluting the seafloor around it, but there are signs of sea life adapting to the wreck.")
⏲ 2:25 👁 410K
_midnight-express-cuts-through-the-haulover-inlet-in-bal-harbour-florida.jpg "Welcome to Sea and Beach World! Join us as we dive into the beauty and excitement of oceans, beaches, and coastal adventures. Get ready to explore the waves and discover the wonders of the sea<br/><br/><br/>Experience the beauty and excitement of Haulover Inlet in Miami, Florida beach. Nestled along the stunning coastline of Miami, Haulover Inlet is a vibrant hub of activity and natural splendor. With its crystal-clear waters and pristine sandy shores, it's the perfect destination for sun-seekers and water enthusiasts alike. Whether you're soaking up the sun on the beach, swimming in the refreshing ocean waters, or trying your hand at thrilling water sports like jet skiing or paddleboarding, there's something for everyone to enjoy at Haulover Inlet. And if you're in the mood for some relaxation, simply sit back and take in the breathtaking views of the Atlantic Ocean and the bustling boats navigating through the inlet. With its dynamic atmosphere and picturesque surroundings, Haulover Inlet is a must-visit destination for any beach lover.'<br/>Best fishing spots at Haulover Inlet Miami<br/>Relaxing beach days at Haulover Inlet Miami<br/>Scenic views of Haulover Inlet Miami<br/>Surfing adventures at Haulover Inlet Miami<br/>Haulover Inlet Miami water sports paradise<br/>Family fun at Haulover Inlet Miami beach<br/>Picnic spots at Haulover Inlet Miami<br/>Birdwatching at Haulover Inlet Miami<br/>Romantic sunset strolls at Haulover Inlet Miami<br/>Nature trails near Haulover Inlet Miami<br/>Haulover Inlet Miami outdoor activities<br/>Dolphin watching near Haulover Inlet Miami<br/>Haulover Inlet Miami beachcombing treasures<br/>Hidden gems of Haulover Inlet Miami<br/>Yoga retreats near Haulover Inlet Miami<br/>Kayaking adventures at Haulover Inlet Miami<br/>Haulover Inlet Miami snorkeling hotspots<br/>Seafood dining options near Haulover Inlet Miami<br/>Haulover Inlet Miami beachfront relaxation<br/>Haulover Inlet Miami boating excursions<br/>Turtle nesting sites at Haulover Inlet Miami<br/>Beach volleyball at Haulover Inlet Miami<br/>Photography opportunities at Haulover Inlet Miami<br/>Camping near Haulover Inlet Miami<br/>Haulover Inlet Miami sunrise serenity<br/>Don't miss a single splash! Hit that subscribe button and turn on notifications to join our coastal community. Let's explore the sea and beach world together")
⏲ 0:22 👁 60K
_asmr-mouth-and-tongue-sounds-kisses-and-whispers.jpg "Experience ultimate relaxation with our comprehensive \")
⏲ 34:11 👁 50K
_kono-subarashii-sekai-ni-shukufuku-wo-3-episode-2-english-subbed.jpg "Kono Subarashii Sekai ni Shukufuku wo! 3 <br/><br/>Description:-<br/>After dying a laughable and pathetic death on his way back from buying a game, high school student and recluse Kazuma Satou finds himself sitting before a beautiful but obnoxious goddess named Aqua. She provides the NEET with two options: continue on to heaven or reincarnate in every gamer's dream—a real fantasy world! Choosing to start a new life, Kazuma is quickly tasked with defeating a Demon King who is terrorizing villages. But before he goes, he can choose one item of any kind to aid him in his quest, and the future hero selects Aqua. But Kazuma has made a grave mistake—Aqua is completely useless!<br/><br/>Unfortunately, their troubles don't end here; it turns out that living in such a world is far different from how it plays out in a game. Instead of going on a thrilling adventure, the duo must first work to pay for their living expenses. Indeed, their misfortunes have only just begun!<br/><br/>Type: TV<br/>Premiered: Spring 2024<br/>Producers: Half H.P Studio, Nippon Columbia, Kadokawa<br/>Studios: Drive<br/>Source: Light novel<br/>Genres: Adventure, Comedy, Fantasy<br/>Themes: Isekai, Parody")
⏲ 23:40 👁 325K
_photo-reel-mid-amp-west-wales-in-largest-ever-uk-fire-and-rescue-service-convoy.jpg "Nine personnel from Mid and West Wales Fire and Rescue Service recently volunteered their time to deliver three fire engines and equipment as part of the largest ever UK Fire and Rescue Service convoy.<br/>On Tuesday, April 23, a convoy of life saving fire and rescue service equipment and vehicles, coordinated by Fire Aid, began its journey to Ukraine to deliver this vital equipment to Ukrainian Firefighters.<br/>The scale of the convoy was unprecedented, which comprised of 33 fire and rescue vehicles, two mechanics vehicles and more than 2,800 pieces of equipment that was donated by UK Fire and Rescue Services (FRSs) and supported by the Home Office. Working with Fire Aid, Welsh and English FRSs have donated all the appliances, kit and equipment, which includes ladders, breathing apparatus sets, boats, fire and water personal protective equipment and safe working at height kit. 100 volunteers, drawn from FRSs and Fire Aid, participated in the convoy.<br/>Nine personnel from Mid and West Wales Fire and Rescue Service (MAWWFRS) volunteered their time to deliver three fire engines on behalf of the Service. The convoy was organised through a partnership of 15 of the UK’s FRSs, which includes all three of the Welsh FRSs, as well as the National Fire Chiefs Council, National Resilience, Home Office, Fire Aid, and the Fire Industry Association. <br/>MAWWFRS Deputy Chief Fire Officer Iwan Cray said:<br/>“The events unfolding in Ukraine have provoked a strong sense of unity within FRS families across the world and MAWWFRS is pleased to be able to provide three fire engines that have reached the end of their serviceable lives with us. <br/>These vehicles, along with the other vehicles in the convoy, will undoubtedly support stations across Ukraine who have lost their equipment and enable them to continue to support their communities.”<br/>War in Ukraine<br/>On February 24th, 2022, the Russian Federation launched an illegal invasion of Ukraine, dramatically escalating more than eight years of conflict to a full-scale war.<br/>Ukrainian fire and rescue services have been decimated by the impact of the war and the demands placed upon them have skyrocketed. To date, 396 firehouses have been destroyed, with 92 more now in occupied territory. 1,676 fire vehicles have been destroyed, 91 firefighters have been killed, with a further 349 injured, and five are held in captivity. Meanwhile, the work of Ukrainian firefighters has grown significantly since the start of the war, with approximately 217,000 buildings destroyed or damaged, 18,270 fires eliminated and 4,975 people rescued.")
⏲ 0:40 👁 90K
_asmr-sexy-girl-solo-camping-adventure-nature-sounds-for-sleep.jpg "Immerse yourself in the serene and soothing world of our \")
⏲ 13:36 👁 45K
_china39s-reclamation-of-sabina-shoal-to-block-ph-gas-access-in-reed-bank-carpio.jpg "China's reclamation of Sabina Shoal to block PH gas access in Reed Bank – Carpio<br/><br/>Former Supreme Court justice and West Philippine Sea advocate Antonio Carpio says that China's reclamation activities in Sabina shoal is strategic as it would allow them to prevent the Philippines from withdrawing gas from Reed bank, an area rich in oil and gas.<br/><br/>Video and Interview by Ezrah Raya<br/><br/>Subscribe to The Manila Times Channel - https://tmt.ph/YTSubscribe <br/><br/>Visit our website at https://www.manilatimes.net <br/><br/>Follow us: <br/>Facebook - https://tmt.ph/facebook <br/>Instagram - https://tmt.ph/instagram <br/>Twitter - https://tmt.ph/twitter <br/>DailyMotion - https://tmt.ph/dailymotion <br/><br/>Subscribe to our Digital Edition - https://tmt.ph/digital <br/><br/>Check out our Podcasts: <br/>Spotify - https://tmt.ph/spotify <br/>Apple Podcasts - https://tmt.ph/applepodcasts <br/>Amazon Music - https://tmt.ph/amazonmusic <br/>Deezer: https://tmt.ph/deezer <br/>Stitcher: https://tmt.ph/stitcher<br/>Tune In: https://tmt.ph/tunein<br/><br/>#TheManilaTimes<br/>#tmtnews<br/>#westphilippinesea <br/>#chinacoastguard")
⏲ 7:18 👁 27.6M
_sabang-wardens-and-saving-pawikan-full-episode-124-born-to-be-wild.jpg "Aired (May 12, 2024): Join Doc Nielsen Donato and Doc Ferds Recio on their expedition to Sabang, Palawan, and Puerto Galera. They delve into the role of monitor lizards in safeguarding the islands from invasive species and witness their efforts to rescue a critically endangered sea turtle discovered in the waters of Puerto Galera. Watch this video.")
⏲ 19:42 👁 40K
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_irs-quietly-changes-the-rule-on-how-your-childrens-inheritance-will-be-taxed.webp "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.")
_my-penguin-friend-124-official-trailer-jean-reno-adriana-barraza.webp "Check out the trailer for My Penguin Friend, an upcoming movie starring Jean Reno and Adriana Barraza. My Penguin Friend is inspired by the incredible true story of DinDim the Penguin.<br/><br/>My Penguin Friend is a triumphant tale of friendship between a lonely father and a little lost penguin who recharges his spirit and heals his family with an unshakable, ocean-crossing loyalty. Humble fisherman João (International star Jean Reno) has turned away from the world in the wake of tragedy. But when he discovers a penguin drifting alone in the ocean, drenched in oil from a spill, his first instinct is to help. To his wife’s (Oscar nominee Adriana Barraza) dismay, he not only rescues the sea creature, but takes the flightless bird under his wing. For the first time in years João starts to feel joy, even if he cannot fathom just how unbreakable a bond is being formed. When the penguin suddenly disappears back into the immense wilds of the ocean, João believes it is impossible that he will ever see his friend again. But thousands of miles away, the penguin is caught in misadventures of his own, determined to use his unique GPS-like powers to find his way back to the place he now considers home. Based on an emotional true story that riveted the world and filmed on the spectacular coasts of Brazil and Argentina, My Penguin Friend is a tale that traverses the magic of the ocean, the beauty of nature, and the transformative power of love. <br/><br/>My Penguin Friend is produced by Robin Jonas, Shaked Berenson, Patrick Ewald, Nicolas Veinberg, Steven P. Wegner, Jonathan E. Lim, and Andreas Wentz. It is written by Paulina Lagudi and Kristen Lazarian.<br/><br/>My Penguin Friend, directed by David Schurmann, opens in theaters on August 16, 2024.")
_blinken-reiterates-us-arms-will-help-ukraine-as-it-reels-from-latest-russian-attack.webp "As Russia scales-up attacks on Ukraine's north-eastern border, US Secretary of State Antony Blinken reassures Ukrainian president Volodymyr Zelenskyy that soon-to-arrive military aid will help on the front lines.")
_pbbm-leads-financial-aid-distribution-in-iligan-and-cagayan-de-oro-for-el-nio-affected-farmers-fisherfolks-and-their-fam.webp "PBBM leads financial aid distribution in Iligan and Cagayan de Oro for El Niño-affected farmers, fisherfolks, and their families <br/>")
_german-shipwreck-is-leaking-chemicals-into-the-sea.webp "A German shipwreck that sank in the North Sea in 1942 is still polluting the seafloor around it, but there are signs of sea life adapting to the wreck.")
_midnight-express-cuts-through-the-haulover-inlet-in-bal-harbour-florida.webp "Welcome to Sea and Beach World! Join us as we dive into the beauty and excitement of oceans, beaches, and coastal adventures. Get ready to explore the waves and discover the wonders of the sea<br/><br/><br/>Experience the beauty and excitement of Haulover Inlet in Miami, Florida beach. Nestled along the stunning coastline of Miami, Haulover Inlet is a vibrant hub of activity and natural splendor. With its crystal-clear waters and pristine sandy shores, it's the perfect destination for sun-seekers and water enthusiasts alike. Whether you're soaking up the sun on the beach, swimming in the refreshing ocean waters, or trying your hand at thrilling water sports like jet skiing or paddleboarding, there's something for everyone to enjoy at Haulover Inlet. And if you're in the mood for some relaxation, simply sit back and take in the breathtaking views of the Atlantic Ocean and the bustling boats navigating through the inlet. With its dynamic atmosphere and picturesque surroundings, Haulover Inlet is a must-visit destination for any beach lover.'<br/>Best fishing spots at Haulover Inlet Miami<br/>Relaxing beach days at Haulover Inlet Miami<br/>Scenic views of Haulover Inlet Miami<br/>Surfing adventures at Haulover Inlet Miami<br/>Haulover Inlet Miami water sports paradise<br/>Family fun at Haulover Inlet Miami beach<br/>Picnic spots at Haulover Inlet Miami<br/>Birdwatching at Haulover Inlet Miami<br/>Romantic sunset strolls at Haulover Inlet Miami<br/>Nature trails near Haulover Inlet Miami<br/>Haulover Inlet Miami outdoor activities<br/>Dolphin watching near Haulover Inlet Miami<br/>Haulover Inlet Miami beachcombing treasures<br/>Hidden gems of Haulover Inlet Miami<br/>Yoga retreats near Haulover Inlet Miami<br/>Kayaking adventures at Haulover Inlet Miami<br/>Haulover Inlet Miami snorkeling hotspots<br/>Seafood dining options near Haulover Inlet Miami<br/>Haulover Inlet Miami beachfront relaxation<br/>Haulover Inlet Miami boating excursions<br/>Turtle nesting sites at Haulover Inlet Miami<br/>Beach volleyball at Haulover Inlet Miami<br/>Photography opportunities at Haulover Inlet Miami<br/>Camping near Haulover Inlet Miami<br/>Haulover Inlet Miami sunrise serenity<br/>Don't miss a single splash! Hit that subscribe button and turn on notifications to join our coastal community. Let's explore the sea and beach world together")
_asmr-mouth-and-tongue-sounds-kisses-and-whispers.webp "Experience ultimate relaxation with our comprehensive \")
_kono-subarashii-sekai-ni-shukufuku-wo-3-episode-2-english-subbed.webp "Kono Subarashii Sekai ni Shukufuku wo! 3 <br/><br/>Description:-<br/>After dying a laughable and pathetic death on his way back from buying a game, high school student and recluse Kazuma Satou finds himself sitting before a beautiful but obnoxious goddess named Aqua. She provides the NEET with two options: continue on to heaven or reincarnate in every gamer's dream—a real fantasy world! Choosing to start a new life, Kazuma is quickly tasked with defeating a Demon King who is terrorizing villages. But before he goes, he can choose one item of any kind to aid him in his quest, and the future hero selects Aqua. But Kazuma has made a grave mistake—Aqua is completely useless!<br/><br/>Unfortunately, their troubles don't end here; it turns out that living in such a world is far different from how it plays out in a game. Instead of going on a thrilling adventure, the duo must first work to pay for their living expenses. Indeed, their misfortunes have only just begun!<br/><br/>Type: TV<br/>Premiered: Spring 2024<br/>Producers: Half H.P Studio, Nippon Columbia, Kadokawa<br/>Studios: Drive<br/>Source: Light novel<br/>Genres: Adventure, Comedy, Fantasy<br/>Themes: Isekai, Parody")
_photo-reel-mid-amp-west-wales-in-largest-ever-uk-fire-and-rescue-service-convoy.webp "Nine personnel from Mid and West Wales Fire and Rescue Service recently volunteered their time to deliver three fire engines and equipment as part of the largest ever UK Fire and Rescue Service convoy.<br/>On Tuesday, April 23, a convoy of life saving fire and rescue service equipment and vehicles, coordinated by Fire Aid, began its journey to Ukraine to deliver this vital equipment to Ukrainian Firefighters.<br/>The scale of the convoy was unprecedented, which comprised of 33 fire and rescue vehicles, two mechanics vehicles and more than 2,800 pieces of equipment that was donated by UK Fire and Rescue Services (FRSs) and supported by the Home Office. Working with Fire Aid, Welsh and English FRSs have donated all the appliances, kit and equipment, which includes ladders, breathing apparatus sets, boats, fire and water personal protective equipment and safe working at height kit. 100 volunteers, drawn from FRSs and Fire Aid, participated in the convoy.<br/>Nine personnel from Mid and West Wales Fire and Rescue Service (MAWWFRS) volunteered their time to deliver three fire engines on behalf of the Service. The convoy was organised through a partnership of 15 of the UK’s FRSs, which includes all three of the Welsh FRSs, as well as the National Fire Chiefs Council, National Resilience, Home Office, Fire Aid, and the Fire Industry Association. <br/>MAWWFRS Deputy Chief Fire Officer Iwan Cray said:<br/>“The events unfolding in Ukraine have provoked a strong sense of unity within FRS families across the world and MAWWFRS is pleased to be able to provide three fire engines that have reached the end of their serviceable lives with us. <br/>These vehicles, along with the other vehicles in the convoy, will undoubtedly support stations across Ukraine who have lost their equipment and enable them to continue to support their communities.”<br/>War in Ukraine<br/>On February 24th, 2022, the Russian Federation launched an illegal invasion of Ukraine, dramatically escalating more than eight years of conflict to a full-scale war.<br/>Ukrainian fire and rescue services have been decimated by the impact of the war and the demands placed upon them have skyrocketed. To date, 396 firehouses have been destroyed, with 92 more now in occupied territory. 1,676 fire vehicles have been destroyed, 91 firefighters have been killed, with a further 349 injured, and five are held in captivity. Meanwhile, the work of Ukrainian firefighters has grown significantly since the start of the war, with approximately 217,000 buildings destroyed or damaged, 18,270 fires eliminated and 4,975 people rescued.")
_asmr-sexy-girl-solo-camping-adventure-nature-sounds-for-sleep.webp "Immerse yourself in the serene and soothing world of our \")
_china39s-reclamation-of-sabina-shoal-to-block-ph-gas-access-in-reed-bank-carpio.webp "China's reclamation of Sabina Shoal to block PH gas access in Reed Bank – Carpio<br/><br/>Former Supreme Court justice and West Philippine Sea advocate Antonio Carpio says that China's reclamation activities in Sabina shoal is strategic as it would allow them to prevent the Philippines from withdrawing gas from Reed bank, an area rich in oil and gas.<br/><br/>Video and Interview by Ezrah Raya<br/><br/>Subscribe to The Manila Times Channel - https://tmt.ph/YTSubscribe <br/><br/>Visit our website at https://www.manilatimes.net <br/><br/>Follow us: <br/>Facebook - https://tmt.ph/facebook <br/>Instagram - https://tmt.ph/instagram <br/>Twitter - https://tmt.ph/twitter <br/>DailyMotion - https://tmt.ph/dailymotion <br/><br/>Subscribe to our Digital Edition - https://tmt.ph/digital <br/><br/>Check out our Podcasts: <br/>Spotify - https://tmt.ph/spotify <br/>Apple Podcasts - https://tmt.ph/applepodcasts <br/>Amazon Music - https://tmt.ph/amazonmusic <br/>Deezer: https://tmt.ph/deezer <br/>Stitcher: https://tmt.ph/stitcher<br/>Tune In: https://tmt.ph/tunein<br/><br/>#TheManilaTimes<br/>#tmtnews<br/>#westphilippinesea <br/>#chinacoastguard")
_sabang-wardens-and-saving-pawikan-full-episode-124-born-to-be-wild.webp "Aired (May 12, 2024): Join Doc Nielsen Donato and Doc Ferds Recio on their expedition to Sabang, Palawan, and Puerto Galera. They delve into the role of monitor lizards in safeguarding the islands from invasive species and witness their efforts to rescue a critically endangered sea turtle discovered in the waters of Puerto Galera. Watch this video.")
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