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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.")
_billboard-that-collapsed-in-mumbai-storms-killed-at-least-14-and-injured-75.webp "**Tragic Billboard Collapse in Mumbai Storms: At Least 14 Dead, 75 Injured**<br/><br/>In a devastating incident amid severe storms in Mumbai, a massive billboard collapsed, resulting in the deaths of at least 14 people and injuring 75 others. The tragedy occurred on Tuesday evening when the city was battered by intense winds and heavy rainfall. Eyewitnesses reported the billboard, which was located in a densely populated area, crumbled suddenly, causing widespread panic and chaos.<br/><br/>Emergency responders rushed to the scene to provide aid and transport the injured to nearby hospitals. Rescue operations continued throughout the night as authorities worked to clear the debris and ensure no one was trapped underneath. The local government has announced an investigation into the structural integrity of billboards across the city to prevent such incidents in the future.<br/><br/>This heartbreaking event underscores the vulnerability of urban infrastructure during extreme weather conditions and has prompted calls for stricter regulations and better preparedness to protect public safety. The families of the victims are receiving support from the community, and a period of mourning has been declared in Mumbai to honor those who lost their lives.")
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