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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

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Oxley Park Academy

Welcome to Oxley Park Academy

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Not Enough Nelsons

I can’t believe she didn’t get kicked off the bus for this! 😳🤪#shorts

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CGTN Europe spoke to Juraj Marušiak, Political Scientist at the Slovak Academy of Sciences

What do we know about the assassination attempt on Slovakia's PM Fico?

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LitFilmFest SubChannel

Oxley Park Prospectus

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Oxley Park Academy

⏲ 4 minutes 12 seconds 👁 645

Known as the \

Our never-before-seen interview with Roger Corman, a Hollywood legend who revolutionized the movie business

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Transformers Junior

Spellbound | Transformers Rescue Bots | Full Episodes | Transformers Junior

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Dude Perfect

Australia Bucket List

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Bukit Aman Commercial Crime Investigation Department (CCID) director Comm Datuk Seri Ramli Mohamed Yoosuf has urged the Bar Council to take sterner action against rogue lawyers to prevent more victims from being duped.<br/><br/>He told a press conference at the CCID headquarters on Friday (May 17) that a total of RM19mil in losses have been recorded in 22 criminal breach of trust (CBT) cases involving lawyers this year. <br/><br/>Read more at https://tinyurl.com/2rps3nvx<br/><br/>WATCH MORE: https://thestartv.com/c/news<br/>SUBSCRIBE: https://cutt.ly/TheStar<br/>LIKE: https://fb.com/TheStarOnline

CBT cases involving lawyers on the rise, says CCID director

⏲ 6:58 👁 6.4M

SSSniperWolf

People On TikTok Who Are A Menace To Society

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Not Enough Nelsons

DiSNEY MORNiNG ROUTiNE W16 KiDS !!

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