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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 👁 970K

Finesse2tymes

Finesse2Tymes - Ion Owe You [Official Audio]

⏲ 2 minutes 48 seconds 👁 667.1K

malacomg

The Georgia Mass Choir - How Much Do I Owe

⏲ 10 minutes 7 seconds 👁 135K

Zen Luo, who is now a menial slave, used to be a young master of a big family, owing to the decline of his family, his sister is imprisoned by a strong force, he has no choice but to be at others’ service. However, Every cloud has a silver lining, The ancient book left by his father actually conceals the magical spell, which can change a human into an instrument! What’s the mysterious power behind all these? This is contest with fate.<br/>

Apotheosis [Bai Lian Cheng Shen] S2 Ep 75 ENG SUB

⏲ 21:10 👁 1.1M

Karen Clark Sheard - Topic

⏲ 4 minutes 10 seconds 👁 68.9K

K Camp

K Camp - Owe Me

⏲ 3 minutes 15 seconds 👁 2M

Tory mayoral candidate Susan Hall congratulated Sadiq Khan on winning the mayoral race.<br/><br/>In her speech at City Hall Ms Hall said: \

Susan Hall speech: 'It's not The Wire', 'threat is frightening'

⏲ 1:9 👁 465K

She is a Paige Turner

Our children don’t owe us their future

⏲ 3 minutes 8 seconds 👁 270

The Revolting Man

Fireside Chat: what do we owe women?

⏲

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 👁 7.7M

Nas

Nas - You Owe Me (Official Video) ft. Ginuwine

⏲ 3 minutes 45 seconds 👁 1.9M

Beyond The Harmony

Feenics Ryzin - Pay What They Owe (Bone Thugs N Harmony Cover Song)

⏲ 2 minutes 28 seconds 👁 152

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