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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 👁 4.4M

General Knowledge Key

195 Country Name and Capital Name list | Countries and Capital | General Knowledge | All Country Map

⏲ 19 minutes 27 seconds 👁 227.3K

Photography courses and workshops

Photo Tour of St. Petersburg, Russia

⏲ 1 minute 40 seconds 👁 584

NVIDIA is set to release its first-quarter earnings, and the company is already making waves in the AI sector. The tech giant’s AI infrastructure is in high demand, as evidenced by the increased capital expenditures of its major clients.

Nvidia's AI Dominance Evident As Tech Behemoths From Microsoft To Meta And Google Keep Pumping Billions Into Chipmaker, Analysis Reveals

⏲ 1:14 👁 4.1M

Firstpost

Fast and Factual LIVE: Putin Replaces Defence Minister Shoigu With Ex-Deputy PM Andrei Belousov

⏲ 23 minutes 21 seconds 👁 345

VTV Giải Trí Official

TRỰC TIẾP VTV1 | Full Tập 38 - Lỡ Hẹn Với Ngày Xanh | VTV Giải Trí

⏲ 10 minutes 👁 1.7K

A Boeing 737 plane carrying 85 people skidded off a runway at the airport in Dakar, Senegal's capital, injuring 10 people, according to the transport minister and footage from a passenger that showed the aircraft on fire.

Boeing 737 Catches Fire and Skids Off Runway at a Senegal Airport, Injuring 10 People

⏲ 0:33 👁 13.6M

Power Slap

Absolutely ROCKED Him| Cooper Housley vs Stevie Ray Payne Power Slap 7 Full Match

⏲ 6 minutes 7 seconds 👁 7.5K

Egypt Adventures Travel

See Egypt's New Capital via New Light Rail Train

⏲ 12 minutes 2 seconds 👁 21.4K

About 500 protesters, mostly college and university students, marched through the streets of Pakistani capital Islamabad in an anti-Israel rally to show solidarity with the Palestinians on Friday (May 10). In Sanaa, Yemeni protesters also took to the streets to condemn the Israeli government over the genocide in Gaza.<br/><br/>WATCH MORE: https://thestartv.com/c/news<br/>SUBSCRIBE: https://cutt.ly/TheStar<br/>LIKE: https://fb.com/TheStarOnline<br/>

Pakistanis and Yemens stage massive rallies in solidarity with Palestinians

⏲ 2:8 👁 2.2M

Optionz ENT.

STREETS OF GRENADA VERY IMPRESSIVE (WALKING ST. GEORGE)

⏲ 35 minutes 46 seconds 👁 53.6K

Destiny Image

God's Prophetic Word For May | Tim Sheets

⏲ 51 minutes 33 seconds 👁 22.3K

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