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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 👁 6M

Nick Nguyen

VIỆT KIỀU CÓ 2 HỘ CHIẾU SỬ DỤNG RA SAO? THẺ XANH HẾT SẮP HẾN HẠN, BẰNG LÁI XE IDP || Nick Nguyen

⏲ 15 minutes 25 seconds 👁 566

Guessr

🌮 Guess the Country by its Food 🍕😋 | Country Quiz

⏲ 8 minutes 42 seconds 👁 451.7K

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 👁 7.6M

Nước Úc Channel

Người Đàn Ông Trở Về Từ Việt Nam Với NHỮNG ĐIỀU ĐÁNG NGỜ. Anh Ta CÓ GÌ Ở TRONG BỤNG ?

⏲ 10 minutes 6 seconds 👁 6K

Tin Người Việt Canada

🔴Việt Nam không còn nằm trong danh sách lưu ý du lịch của Canada

⏲ 23 minutes 56 seconds 👁 3.9K

Athomugam 2024 Tamil Full Film Part 1 from vietnam capital crossword

Athomugam 2024 Tamil Full Film Part 1

⏲ 1:0:13 👁 16.1M

The Quiz Channel

Guess the World Capitals Quiz (Part 2)

⏲ 12 minutes 46 seconds 👁 36.9K

My Divine Worship

ഒരു spoon ഉലുവ നിങ്ങളുടെ സാമ്പത്തിക നില ഉയർത്തും fenugreek

⏲ 13 minutes 35 seconds 👁 4.1K

Roseburn Path: The battle over whether an old Edinburgh rail line should become a tram route<br/><br/>Campaign formed to save “nature network” in public consultation that also includes Orchard Brae corridor option<br/><br/>It must be one of Scotland’s most genteel cycle paths, peppered with signs asking riders to dip their lights and be mindful of walkers.<br/><br/>The Roseburn Path in the west of Edinburgh is part of a web of off-road routes through the capital which were created from former railway lines closed 60 years ago.<br/><br/>But the prospect of the iron road returning in the form of a tram line has ignited a campaign to save what supporters cherish as a “nature network”, which is adorned this month with lush vegetation, birdsong and the scent of wild garlic.<br/><br/>The City of Edinburgh Council is to seek views on whether a planned new north-south tram route between Granton and the Royal Infirmary of Edinburgh and beyond should use the path or run along Orchard Brae to the east instead.<br/><br/>Council officials recommended the Roseburn option in February, but councillors decided to take a neutral stance pending the results of a public consultation later this year. The council stressed a path would be retained beside the tram line, but opponents questioned whether that would be either feasible, or attractive to users.<br/><br/>Backers of the Roseburn option argued that it will enable trams to run past the Western General, the city’s other major hospital, with reduced journey times by avoiding congested traffic corridors.<br/><br/>The route also has legislative approval from the Scottish Parliament in 2006 as part of a circular tram line, the northern half of which between Roseburn and Newhaven was later shelved. However, the Save the Roseburn Path campaign, which was formed to fight the new plans, described them as “complete nonsense”.

Roseburn Path: The battle over whether an old Edinburgh rail line should become a tram route

⏲ 5:10 👁 23.5M

Người Nổi Tiếng

Kênh đào Phù Nam Techo sẽ tác động đến Việt Nam như thế nào?

⏲ 10 minutes 51 seconds 👁 5.3K

Duong Global Business Consulting Group

This is Vietnam's BIGGEST Financial Fraud (DE*TH Sentence!!!)

⏲ 9 minutes 55 seconds 👁 37.8K

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