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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 👁 36M

Katharina Brandl

Brandl's Basics: Agonists and antagonists and their dose response curves

⏲ 5 minutes 14 seconds 👁 3.4K

NurseMeg

#Shorts Agonist VS Antagonist

⏲ 1 minute 48 seconds 👁 1.6K

'The Fantastic Four' has cast its big bad! Marvel has cast Ralph Ineson as the main villain in its upcoming 'Fantastic Four' reboot. The British actor, whose work spans 3 decades from the 'Harry Potter' movies to the recent horror prequel 'The First Omen,' has landed the plum part of Marvel antagonist, Galactus, an intergalactic being who eats the life force of planets. And now he just picked the wrong planet to nosh on.

'Fantastic Four' Adds Ralph Ineson as Galactus | THR News Video

⏲ 1:4 👁 23.1M

Alila Medical Media

Adrenergic Drugs - Pharmacology, Animation

⏲ 4 minutes 48 seconds 👁 135.9K

Tutor Box

Agonist & Antagonist | What is Agonist ? | What is Antagonist ? | Agonist definition | Pharmacology

⏲ 5 minutes 54 seconds 👁 3.5K

Baked lamb steaks make a really delicious dinner with a difference.

Baked Lamb Steaks | Recipe

⏲ 1:49 👁 3.8M

Grand Rounds in Urology

ADT for Prostate Cancer: Agonists vs Antagonists

⏲ 27 minutes 5 seconds 👁 1.3K

Medicosis Perfectionalis

Alpha vs Beta Adrenergic Receptors | Autonomic Nervous System

⏲ 20 minutes 19 seconds 👁 86.6K

The Victorian government's plan to expand its 'free kindergarten' program has been delayed due to teacher shortages. The construction of some government owned childcare centres has also been pushed back by at least four years. Experts say free kindergarten is already making a huge difference especially for vulnerable families.

Victorian program delayed due to teacher shortages

⏲ 2:15 👁 8.5M

Alila Medical Media

Cholinergic Drugs - Pharmacology, Animation

⏲ 4 minutes 46 seconds 👁 134.2K

Speed Pharmacology

Pharmacology - OPIOIDS (MADE EASY)

⏲ 10 minutes 52 seconds 👁 435.6K

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