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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

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Crush2

This Guy is Not For Real... 💀

⏲ 13 minutes 36 seconds 👁 350

MintSkull

12 Tips I WISH I KNEW When I Started Playing Dead By Daylight!

⏲ 10 minutes 34 seconds 👁 281.8K

A reward of £20,000 is being offered to catch the killers of a man described as a \

CCTV appeal to catch killers of man stabbed to death

⏲ 0:32 👁 14.4M

Daily Dose Of Internet

This Shouldn't Be Possible

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not Otzdarva

Which Survivor should you unlock first? | Dead by Daylight

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A fuming dad has been banned from parking his vintage motorhome on his own driveway – after council bosses said it was \

Fuming dad banned from parking vintage motorhome on driveway

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Billy Graham Evangelistic Association

The Heart Is a Rebel | A Billy Graham Film

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not Otzdarva

The Most Ridiculous Tech in DBD...

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President Marcos on Wednesday, May 1, asked for the timely review of the minimum wage amid rising prices of goods and services across the country.<br/><br/>During the celebration of the 122nd Labor Day, Marcos urged the Regional Tripartite Wage and Productivity Board to do so in their respective region, \

Marcos orders review of minimum wage

⏲ 3:38 👁 6.4M

not Otzdarva

Which Killer should you unlock first main? | Dead by Daylight

⏲ 21 minutes 20 seconds 👁 526.9K

Sev

Be UNBEATABLE, Unlock These KILLERS FIRST in DBD

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