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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 👁 2.4M

Jeremy Lynch

9 YEAR OLD ME BEEFING WITH OTHER KIDS 👀😂 #Shorts

⏲ 39 seconds 👁 61.9M

HoodLyrics

Kanye West & Ty Dolla $ign - FUK SUMN (Lyrics) ft. Playboi Carti & Travis Scott

⏲ 3 minutes 30 seconds 👁 167.1K

Here's the Pokemon Unite Dragon Carnival event trailer. Pokemon Unite is a free-to-play strategy MOBA developed by TiMI Studio Group. The Dragon Carnival has officially begun within Pokemon Unite. Players will pick out a UNITE License and holowear, then participate in a new quick battle with only Dragon-type Pokemon. Battlers can complete missions for Raihan's Dragon Challenge to obtain Raihan Trainer Fashion items. The Dragon Carnival runs until June 12 within Pokemon Unite for Nintendo Switch, iOS, and Android.

Pokemon: Unite | Dragon Carnival Event Launch Trailer

⏲ 0:46 👁 10K

NWA

N.W.A. - Straight Outta Compton (Official Music Video)

⏲ 4 minutes 21 seconds 👁 88M

Rap Samurai

Natalie Jane - AVA (Lyrics)

⏲ 2 minutes 40 seconds 👁 1.3M

Zhu Yun's college life has just begun, but is disrupted by the arrival of the bad boy, Li Xun, who turns her world upside down.

zhu yun and li xun’s story | academic rivals to lovers - Lighter and Princess

⏲ 8:47 👁 10K

djvlad

TK Kirkland Reacts to Story About Older Inmate Telling Young Guy \"Your Hand Can't Be Gay\" (Part 17)

⏲ 4 minutes 55 seconds 👁 26.9K

Lil Baby Official

Lil Baby, Moneybagg Yo - No Sucker (Official Video)

⏲ 3 minutes 10 seconds 👁 56.7M

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