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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 👁 1.7M

Impressed

Mind Boggling Manufacturing Machines That Are At Another Level

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Create with Claudia

Easy Quilt Made with One 10\" Precut Pack & A Few Yards of Fabric ** Free Quilt Pattern**

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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 👁 2.3M

Susan Campfield: Suestampfield

Love this layout! Wildly Flowering Skinny Bits Card Layout

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Gina K. Designs

Rainbow Layered Stencil Card

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One in four female small business owners has taken a pay cut in the past year, according to new research.<br/><br/>The survey of 1,000 female small business owners examined how their experience has shifted in the past year and found that the down economy has forced a quarter of these business owners to cut their own pay to keep their businesses afloat.<br/><br/>For those small businesses that have been open for at least a year, many have also raised the price of their product or service (37%), and more than a quarter are actively seeking less expensive resources (27%).<br/><br/>Conducted by Talker Research for Office Depot, the survey found that 53% of female business owners said the past year has been the hardest for their business.<br/><br/>In 2023, respondents expressed challenges with funding (42%) and growing their business (30%), which continue to be the top struggles this year (39% and 30% respectively).<br/><br/>Experiencing fatigue was more of a pain point last year (23%), while marketing is proving to be a greater challenge this year (25%).<br/><br/>However, hard work has paid off for many female small business owners this year, allowing them to reach their 2023 goals: growing profit (goal of 59%, achieved by 26%), gaining more customers (goal of 53%, achieved by 41%) and expanding their business (goal of 28%, achieved by 12%).<br/><br/>And to keep the momentum going, respondents predict they’ll continue to uplevel and succeed through continued revenue growth (63%), gaining more customers (54%) and business expansion (27%). <br/><br/>But success is also about a lot more than dollars and cents. Twenty-one percent of respondents said success is all about making a positive impact in their community and a fifth (21%) included innovation as a success marker.<br/><br/>And while the next year looks to be more positive for female small business owners, there will still be challenges to overcome, with inflation (39%) and funding (25%) serving as the top concerns.<br/><br/>To overcome these challenges, female SBOs are throwing themselves into their work more often — but how much is too much?<br/><br/>Work-life balance improvements have slowed by 15% since last year, as only this year, 58% said their work-life balance has improved since becoming a business owner, compared to 73% who said the same last year.<br/><br/>Women surveyed feel they need to choose between their family and their profession multiple times every month, while one in eight feel this way every week.<br/><br/>And overall, 42% said being a business owner has made it more difficult to balance their outside work responsibilities.<br/><br/>To better balance their work and family life, those surveyed are committed to “cutting back on working hours,” “taking time for quiet reflection” and “being willing to take a day off as necessary.”<br/><br/>For respondents who set up their business in the last year, top reasons include wanting to be one’s own boss (59%), deciding to pursue a passion or hobby (46%) and drive to put an idea into action (41%).

Survey reveals how female small business owners measure success

⏲ 1:18 👁 2.1M

Do It On A Dime

DOLLAR TREE BRILLIANT! 🔥 time-saving finds you NEED 2024!

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vuaeco

How to cut plexiglass acrylic fast and easy with an oscillating tool (multi-tool)

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Bentley Motors today reveals the third coachbuilt Bentley of the modern era - the Batur Convertible. Created by Mulliner, Bentley’s in house bespoke division and the longest standing coachbuilder in the world, the Batur Convertible follows the exquisitely hand-crafted Bacalar barchetta and Batur coupe. With the Batur Convertible, Mulliner continues its long tradition of crafting truly individual cars, tailored to the wishes of each of its extraordinary clients.<br/><br/>The Batur Convertible furthers the innovative design DNA introduced by its coupe sibling that will ultimately guide the design of Bentley’s future cars. The Batur Convertible retains the most powerful version of Bentley’s iconic W12, with a 750 PS, hand-assembled 6.0-litre twin-turbocharged engine that has metaphorically and literally powered Bentley’s success for the last two decades. With the engine to finish production this summer, the Batur Convertible will be one of the last ever Bentleys to use this incredible powertrain.<br/><br/>Bespoke two-seat grand touring<br/>Bentley has a rich history of open-cockpit cars, from the very first Bentley of 1919, through the company’s foundation years in the 1920s, to the most recent - the Bacalar. The architecture of the Batur Convertible has allowed Mulliner’s designers to seize the opportunity to create a theme that not only blends the design of the Bacalar and Batur but includes the usability of a convertible. The designers also chose to highlight the two-seater character with a ‘wraparound’ cockpit inspired by the design of the Bacalar.<br/><br/>The dramatic ‘airbridge’ behind the seats and tapered cowls at the rear hark back to the barchetta sports cars of old, whilst underlining the promise of a dynamic, driver-focused adventure in a cosseting, cocooned environment. The airbridge and tapered cowls are not only aesthetic, but also provide a semi-enclosed luggage compartment behind the two front seats.<br/><br/>The convertible roof delivers an aesthetic of beauty as a modern, tactile alternative to a hardtop roof. A combination of insulation material, sealing system refinements and acoustic treatments create a cossetting environment in a system which can be deployed or stowed in just 19 seconds, with the car travelling at speeds of up to 30 mph (50 km/h), transforming the car from a luxurious coupe into an open-top Grand Tourer at the touch of a button.<br/><br/>Personal and uniquely commisioned<br/>Mulliner’s in-house design team will help co-create every Batur Convertible with its customer, working together through a specially created Mulliner visualiser that allows any part of the car to be customised in colour and surface finish. Endless samples of unique materials bring texture to the process, and the resulting designs will be truly individual and created by the customer – limited only by their imagination.<br/><br/>Customers will be able to specify the colour and finish of practically every surface of the Batur Convertible, to create a car as individual as they are. Beyond the exterior form of the car lies an almost endless array of choices for each car’s future owner to make.

The Bentley Batur Convertible - the next chapter of luxury, performance and personalisation, coachbuilt by Mulliner

⏲ 1:17 👁 16.7M

Jeff Barron

Part One Of Building Hannah a Log Bed Out of Old Barn Post and Fence Post.

⏲ 17 minutes 1 second 👁 48.6K

Jessica Taylor

How to Use Adhesive Sheets with Dies

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