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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 👁 5.7M

WTVR CBS 6

She met the Crime Insider in jail. She wanted to talk about missing Richmond woman Keeshae Jacobs.

⏲ 9 minutes 22 seconds 👁 22.1K

WTVR CBS 6

Mysterious deaths leave dark cloud over one small Virginia town

⏲ 41 minutes 16 seconds 👁 989.8K

The neighbour of a woman who was mauled to death by two XL bully dogs feared the animals were dangerous and warned her child to never touch them.Horrified onlookers saw emergency medical teams administering CPR to the dog owner, aged in her fifties, who was fatally attacked in her home in Hornchurch, east London, just after 1pm on Monday 20 May.One neighbour, who did not want to be named, said she had previously warned her child about going near the dogs.

Neighbour of woman killed by XL bully dogs warned children not to go near them

⏲ 1:1 👁 11.4M

CNN

At least 6 people were killed in a shooting at a Walmart in Virginia

⏲ 8 minutes 50 seconds 👁 102.7K

WPLG Local 10

3 men found guilty of murdering rapper XXXTentacion

⏲ 4 minutes 41 seconds 👁 1.8M

Hundreds of mourners took to the streets of Tabriz on Tuesday to pay their respects to Iranian President Ebrahim Raisi who was killed in a helicopter crash on Sunday.

WATCH: Coffin of Iranian President Raisi arrives in Tabriz

⏲ 1:0 👁 7.3M

ABC 7 News - WJLA

Virginia man charged in fatal shooting at Prince George’s County car meet

⏲ 3 minutes 33 seconds 👁 114

Bloomberg Quicktake

At Least 6 Killed in Shooting at Walmart Store in Virginia, Police Say

⏲ 1 minute 17 seconds 👁 1.7K

Thousands of mourners filled the streets of Tabriz on Tuesday (May 21) for the funeral procession of Iranian President Ebrahim Raisi and seven others who were killed on Sunday (May 19) after a helicopter crashed while crossing mountain terrain in heavy fog.<br/><br/>Funeral ceremonies for Raisi will be held from Tuesday to Thursday in the cities of Tabriz, Qom, Tehran and Birjand until his final burial at the Imam Reza Shrine in Masshad, according to Iranian media.<br/><br/>WATCH MORE: https://thestartv.com/c/news<br/>SUBSCRIBE: https://cutt.ly/TheStar<br/>LIKE: https://fb.com/TheStarOnline

Mourners gather in Tabriz for funeral procession of Iran's President Raisi

⏲ 2:0 👁 8.8M

FOX 5 Washington DC

Virginia Walmart Shooting: Employee shot, killed 6 before turning gun on himself | FOX 5 DC

⏲ 11 minutes 36 seconds 👁 2.2K

NBC News

Walmart Gunman Kills Six, Injures Several In Virginia Before Shooting Himself

⏲ 4 minutes 9 seconds 👁 12.4K

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