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MAIB Report: Grounding of the roll-on/roll-off passenger ferry Alfred at Swona Island, Pentland Firth, Scotland on 5 July 2022<br/><br/>Report on the investigation of the grounding of the roll-on/roll-off passenger ferry Alfred at Swona Island, Pentland Firth, Scotland on 5 July 2022.<br/><br/>Summary:<br/><br/>At 1400 on 5 July 2022, the UK registered roll-on roll-off passenger ferry Alfred grounded on the east coast of Swona Island, Pentland Firth, Scotland. The impact caused injuries to 41 passengers and crew, and damage to Alfred’s port bulbous bow and almost all the vehicles being transported on board. The vessel subsequently refloated on the rising tide and continued to St Margaret’s Hope under its own power later that afternoon; there was no pollution, but the vessel was withdrawn from service for repairs.<br/><br/>The key safety issues identified were:<br/><br/>Routinely passing too close to land.<br/>Fatigue led to loss of awareness at a critical point in the vessel’s passage.<br/>Lack of assurance that procedures were being followed.<br/>Safety recommendations:<br/><br/>Recommendations have been made to the Maritime and Coastguard Agency to:<br/><br/>ensure that passage plans are available during inspections/surveys; issue guidance to the UK domestic passenger fleet on the need to secure heavy objects;<br/>to review the general exemption issued to UK domestic passenger vessels that removes the requirement for them to carry voyage data recorders.
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PunJab PoliCe 🚨🚓
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PunJab PoliCe 🚨🚓
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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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Raja Abdullah
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Blaster TV
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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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Raja Abdullah
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BILAL ENTERTAINMENT
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After he was killed by the “acute effects of ketamine” in October, police are reportedly still investigating Matthew Perry’s death as they are apparently hunting for the source of the drug that was in his system at the time of his shock passing.
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PunJab PoliCe 🚨🚓
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Tahir Rasool Arain
⏲ 3 minutes 6 seconds 👁 1K
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