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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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Iman Gadzhi

Best 5 Side Hustles To Make $500 day

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CNBC Make It

Living On $110K A Year In Italy - How I Plan To Retire By Age 40

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Sheffield Wednesday's Liam Palmer raising money for PACT

Sheffield Wednesday's Liam Palmer raising money for PACT

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Make Money Matt

Make $32 Per Hour From These 7 Work From Home Jobs

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Alex Hormozi

How to make SO much money it makes you sick

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Michael Cohen and Stormy Daniels dropped a string of bombshells during Donald Trump's $130,000 hush money trial, all pointing toward Trump's knowledge of the bribe.

The biggest bombshells from Trump's hush money trial

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Team Fearless

Train Your Brain To Make More Money - John Assaraf

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Graham Stephan

The 7 BEST Side Hustles That Make $100+ Per day

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Have you booked a holiday this year - and just how much are you planning to spend?

Holidays: How to save money when booking and while abroad

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Crrano

How To Get BAD ENDING in NEED MORE MONEY - Roblox

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Flxral

How To Make $1M A DAY in Bloxburg | Tips & Tricks (Roblox)

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