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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 👁 7M

Commercials Ads

Kool Aid Commercials Compilation Kool-Aid Man Ads

⏲ 13 minutes 12 seconds 👁 4.8M

thehumancartoon

Kool-Aid - 'The Better Box'

⏲ 32 seconds 👁 29.9M

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 👁 5.7M

peter36griffen

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RealityVirtual

Classic Kool-Aid Man Commercial Compilation (OH YEAH!)

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Londoners have donated more than 100 vehicles that would have been scrapped because of the Ulez to Ukraine.More than half have already arrived in the war-ravaged country, including a convoy of 20 vehicles over the weekend. A further 13 are due to arrive by the end of the week.Under changes to the Ulez scrappage scheme in March, Londoners can receive the same pay-out for getting rid of their non-compliant vehicle if they opt to donate it for humanitarian purposes rather than having it crushed.The donated vehicles have to be used for humanitarian purposes, to provide medical aid or to evacuate people.

Vehicles donated by Londoners via Ulez scrappage scheme arrive in Ukraine

⏲ 0:44 👁 21M

Consumer Time Capsule

1984 - Kool-Aid - Roller Hockey (with Kool-Aid Man) Commercial

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Kool - Aid

Summer is Always Here! OH YEAH!

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Some 131 passengers and 12 crew members who were on board turbulence-hit Singapore Airlines Flight SQ321 arrived at Changi Airport Terminal 2 at about 5am on May 22. Many were met by friends and family while being aided by the airline staff.<br/><br/>WATCH MORE: https://thestartv.com/c/news<br/>SUBSCRIBE: https://cutt.ly/TheStar<br/>LIKE: https://fb.com/TheStarOnline

SIA flight turbulence: Relief for unhurt passengers after landing in Singapore

⏲ 1:5 👁 2.7M

DailyPicksandFlicks

Construction Worker Breaks through Wall

⏲ 35 seconds 👁 4M

Saturday Night Live

⏲ 2 minutes 2 seconds 👁 1.5M

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