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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 👁 12.4M

SCORE Mentors Central Valley

DGS 101 How To Do Business With the State of California

⏲ 1 hour 4 minutes 👁 43

SCORE Mentors Central Valley

DGS Successful Steps to Marketing Your Business to Buyers and Contractors

⏲ 1 hour 24 seconds 👁 15

UN Warns Global , Wildlife Crime , Driving Global Extinctions.<br/>'The Guardian' reports that over <br/>4,000 species from around the world <br/>are the targets of wildlife traffickers. .<br/>According to a United Nations report, <br/>this causes \

UN Warns Global Wildlife Crime Driving Global Extinctions

⏲ 1:31 👁 7.1M

DC Department of General Services

What is the DGS Work Order Lifecycle Process?

⏲ 3 minutes 27 seconds 👁 15

SCORE Mentors Modesto-Merced

DGS 101 How To Do Business With the State of California

⏲ 1 hour 4 minutes 👁 8

An analysis of a 1.5 million-year-old vertebra from a human relative living in what is now Israel suggests that ancient humans dispersed out of Africa is multiple waves.

Out of Africa Theory Changed

⏲ 3:52 👁 9.8M

Cool Buzz TV

🔴INSIDE POLITICS AS JJ TABANE ASKS TOUGH QUESTIONS TO THE MINISTER

⏲ 49 minutes 20 seconds 👁 6K

DisneyGenerationStudio

DGS • Every Time We Touch

⏲ 3 minutes 7 seconds 👁 7K

This rarely seen glass octopus bared all recently — even a view of its innards — when an underwater robot filmed it gracefully soaring through the deep waters of the Central Pacific Ocean.

Glass Octopus Captured in Rare Footage By Underwater Robot

⏲ 3:0 👁 5.4M

DisneyGenerationStudio

DGS • Sk8er Boi

⏲ 3 minutes 20 seconds 👁 1.2M

Edward Taylor

Hopper Troubleshooting Tech Steps EXT

⏲ 7 minutes 56 seconds 👁 23.6K

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