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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 👁 26.2M

Accounting Instruction, Help, u0026 How To

IRS Tax Tip - Here’s how people can become an IRS-certified volunteer

⏲ 5 minutes 22 seconds 👁 2.4K

United Way of Lancaster County

2023 VITA Volunteer Tax Training Session #1

⏲ 1 hour 42 minutes 29 seconds 👁 6.6K

During a House Appropriations Committee hearing on Tuesday, Rep. Mark Amodei (R-NV) questioned Internal Revenue Service Commissioner Danny Werfel about their tax collections and technology innovations.<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

‘Are Dollars Up The Last Couple Cycles?’: Mark Amodei Presses IRS Chief On Tax Collections

⏲ 5:48 👁 1.1M

BUSINESS CREDIT MATRIX

Free tax course at IRS.GOV

⏲ 15 minutes 24 seconds 👁 6.5K

CA with Raushan

When a CA gives training to IRS officer on Income Tax Act..

⏲ 3 minutes 43 seconds 👁 16.5K

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 👁 2.5M

Brian N. Beane

How to Lower Your Taxes

⏲ 53 minutes 9 seconds 👁 270

UI Vlogs 2021

2024 IRS TAX REFUND UPDAT3 - NEW Refunds Approved, Delays, Tax Transcript Codes, Topic Codes

⏲ 5 minutes 24 seconds 👁 510

The 400 richest Americans paid more than half of their income in taxes in 1960s. The corporate tax rate in the U.S. has decreased from 52% in the 1960s to 21% today, exacerbating the issue.

Warren Buffett Was Right! America's Billionaires Now Pay Lower Tax Rate Than Working Class For First Time Ever, New Analysis Shows

⏲ 1:38 👁 485K

The Prof G Show – Scott Galloway

First Quarter Review — with Aswath Damodaran | Prof G Markets

⏲ 53 minutes 44 seconds 👁 16.7K

Creditor Academy

THE DECLARATION OF FOREIGN GRANTOR TRUST Patrick Devine Final Process

⏲ 2 hours 14 minutes 25 seconds 👁 1.3K

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