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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.")
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_sobelco-news-in-a-minute-124-ep-5-irs-e-file-shutdown.webp "SobelCo_Life")
_ps-waverley-first-day-sailing-of-2024-season.webp "PS Waverley first day sailing of 2024 season<br/><br/>GLASGOW. River Clyde.<br/><br/>PS Waverley makes her way down the river Clyde on her first sailing of 2024. She set sail from her berth near the Science Centre with 700 excited passengers on a lovely sunny day.<br/><br/>STEP ABOARD WAVERLEY<br/>THE WORLD'S LAST SEAGOING PADDLE STEAMER<br/>WELCOME TO WAVERLEY<br/>WAVERLEY – NATIONAL FLAGSHIP OF THE YEAR 2024<br/>We are delighted that National Historic Ships UK has given Waverley the prestigious title of National Flagship of the Year in recognition of her ambitious cruising programme around the UK.<br/><br/>Waverley will be operating an exciting programme of cruises in several areas of the UK from Friday 17th May to Sunday 20th October – see the outline regional dates below.<br/><br/>Tickets for all Waverley cruises can be purchased in advance online or by calling the Booking Office on 0141 243 2224.<br/><br/>2024 DATES BY SAILING AREA<br/>The 2024 sailing season outline is as follows:<br/><br/>Glasgow & Clyde Coast – Friday 17th May – Sunday 19th May – BOOK NOW<br/>Oban & Inner Hebrides – Monday 20th May – Monday 27th May – BOOK NOW<br/>Warrenpoint – Tuesday 28th May & Wednesday 29th May – BOOK NOW<br/>Bristol Channel – Friday 31st May – Sunday 23rd June – BOOK NOW<br/>North Wales & The Mersey – Monday 24th June – Wednesday 26th June – BOOK NOW<br/>Glasgow & Clyde Coast – Friday 28th June to Sunday 25th August – BOOK NOW<br/>South West – Thursday 29th August – Monday 2nd September – BOOK NOW<br/>South Coast & Isle of Wight – Monday 2nd September – Wednesday 25th September – BOOK NOW<br/>London & Thames Estuary – Friday 27th September – Sunday 13th October – BOOK NOW<br/>Final Sailings of the 2024 season – October 19th & 20th (Glasgow & Clyde Coast) – BOOK NOW<br/>DONATE TO WAVERLEY – Help us keep our truly unique steamship paddling!<br/>As a charity our primary aim is to maintain and operate Waverley for public benefit by offering a wide range of cruises on a living and working steam heritage attraction of national and international significance.<br/><br/>Maintaining a seagoing paddle steamer in full operation relies on donations, as well as fares, catering and shop sales income. We are exceptionally grateful to everyone who supports our efforts to keep Waverley sailing – without you a vital piece of our proud maritime, engineering and social heritage would have been lost forever.<br/><br/>We welcome one off donations or regular monthly donations from “Friends of Waverley“. Visit the Supporting Waverley section on our website for full details on how you can play a part and help keep Waverley sailing.<br/><br/>You can also support Waverley by purchasing items from Waverley’s Amazon Wish List.<br/><br/>WAVERLEY’S ONLINE SHOP<br/>The shop that never closes – pick up an exclusive Waverley souvenir or purchase a gift. Visit our Online Shop for all things Waverley.<br/><br/>")
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