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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 👁 3.8M

BluesCorner

HE IS BACK!🔥Eden Hazard Returns with Chelsea a Possible Destination!✅Talks to begin with entourage

⏲ 1 minute 20 seconds 👁 7.2K

EH10RMBLG

Eden Hazard Back To The Pitch After Retirement

⏲ 3 minutes 7 seconds 👁 109.8K

AccuWeather's Bernie Rayno and Paul Pastelok break down the 2024 summer forecast, detailing regional U.S. weather patterns and potential hazards such as wildfires, thunderstorms and hurricanes.

What to expect this summer from AccuWeather's seasonal outlook

⏲ 4:3 👁 410K

COPA90 Football

Real Madrid to Swap Eden Hazard for Bale? | Transfer Special with Poet and Vuj

⏲ 15 minutes 22 seconds 👁 49K

Alvins Audi

Hazard regret Joining Real Madrid#shorts

⏲ 41 seconds 👁 634.8K

Miami has added Houston transfer wide receiver Sam Brown. Brown caught 62 passes for 815 yards and three touchdowns last year. Jeremy Marks-Peltz joins Alex Donno to discuss the impact Brown can have at The U.

What transfer WR Sam Brown brings to the Miami Hurricanes

⏲ 4:5 👁 2.9M

Chelsea Online

LEGENDS ARE BACK! Eden Hazard And Frank Lampard Returns To Stamford Bridge! Chelsea News

⏲ 3 minutes 9 seconds 👁 2.9K

Markaroni

WHY EDEN HAZARD 'FAILED'

⏲ 14 minutes 15 seconds 👁 42K

The Miami Hurricanes have landed first team All-Pac 12 transfer running back Damien Martinez. The former Oregon State standout rushed for 1,185 yards and 9 touchdowns last season. Alex Donno breaks down the move.

Miami lands top transfer running back Damien Martinez

⏲ 3:48 👁 2.9M

Daily Dose Of Football

What happened to Eden Hazard?

⏲ 18 minutes 50 seconds 👁 66.6K

Euro Football Daily

EDEN HAZARD TO JOIN PREMIER LEAGUE CLUB FOR €30M?! | Euro Transfer Talk

⏲ 8 minutes 40 seconds 👁 23.5K

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