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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 👁 6.2M

WHAS11

7 Virginia deputies, 3 hospital employees charged with murder after Virginia inmate's death

⏲ 2 minutes 15 seconds 👁 505

Associated Press

11 killed, 6 hurt in shooting in Virginia Beach

⏲ 1 minute 59 seconds 👁 4.6K

At a House Oversight Committee markup on Thursday, Rep Gerry Connolly (D-VA) spoke with Rep. Anna Paulina Luna (R-FL) about the inherent contempt clause. <br/><br/>Fuel your success with Forbes. Gain unlimited access to premium journalism, including breaking news, groundbreaking in-depth reported stories, daily digests and more. Plus, members get a front-row seat at members-only events with leading thinkers and doers, access to premium video that can help you get ahead, an ad-light experience, early access to select products including NFT drops and more:<br/><br/>https://account.forbes.com/membership/?utm_source=youtube&utm_medium=display&utm_campaign=growth_non-sub_paid_subscribe_ytdescript<br/><br/><br/>Stay Connected<br/>Forbes on Facebook: http://fb.com/forbes<br/>Forbes Video on Twitter: http://www.twitter.com/forbes<br/>Forbes Video on Instagram: http://instagram.com/forbes<br/>More From Forbes:http://forbes.com

'He's Violated A Law': Anna Paulina Luna Warns Merrick Garland Over Inherent Contempt

⏲ 5:16 👁 41.6M

NBC4 Washington

Virginia Teen Gets Four Life Sentences for Killing Young Couple

⏲ 2 minutes 35 seconds 👁 373

Project X

NPK 2024, Season 7, Va Motorsports Park, VMP,Final Round - Murder Nova vs Justin Swanstrom

⏲ 46 seconds 👁 3.8K

Volunteers, staff, police officers and nearby Tesco workers turned out to helped clear the alley leading to St Augustine’s CE (VA) Junior School in Woodston, Peterborough after ongoing reports of drug dealing and users disturbing the school.

Peterborough community rally to clear alley after primary school plagued by drug users and dealers

⏲ 4:2 👁 11.1M

KPRC 2 Click2Houston

New VA benefits for Veterans exposed to toxic chemicals in combat

⏲ 5 minutes 38 seconds 👁 950

NBC News

Man’s death leads to charges against 7 Virginia sheriff’s deputies

⏲ 2 minutes 6 seconds 👁 48.9K

David Beckham admits he is 'sad' Jurgen Klopp is leaving LiverpoolSmartLess Podcast

David Beckham makes MLS Jurgen Klopp admission: ‘My mates are going to kill me’

⏲ 0:38 👁 15.7M

NBC News

Seven Virginia deputies charged in death of man ‘smothered’ at hospital

⏲ 3 minutes 25 seconds 👁 8K

ABC News

John Oates reflects about legal dispute with former partner Daryl Hall

⏲ 6 minutes 16 seconds 👁 201.7K

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