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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 👁 3.2M

Deanmo23

Classic Sesame Street animation - Q... QUIET!

⏲ 17 seconds 👁 71.8K

mstatz

Sesame Street - Q for Quick...Quiet...Quack

⏲ 30 seconds 👁 70.1K

Dan Schneider is suing the producers of 'Quiet on Set' for defamation as he claims that the documentary has portrayed him as a child sex abuser.

Dan Schneider is suing the producers of 'Quiet on Set' for defamation

⏲ 1:54 👁 2.3M

mstatz

Sesame Street - Q...Quiet!

⏲ 17 seconds 👁 66.6K

mstatz

Sesame Street - q for quiet (loud woodpecker)

⏲ 22 seconds 👁 35.6K

Spotify has quietly removed its lyrics feature from its free version and granted access to the feature solely to premium users.

Spotify quietly removes feature from free version

⏲ 0:45 👁 6M

Paul Coty

Sesame Street Typewriter Guy - Q for Quiet

⏲ 33 seconds 👁 44.6K

Sesame Street

Sesame Street: Quiet or Loud Song

⏲ 1 minute 38 seconds 👁 9.7M

Sec. Lloyd Austin, Chairman of the Joint Chiefs of Staff Charles Q. Brown testified in front of the House Armed Services Committee on Tuesday. <br/><br/><br/>Fuel your success with Forbes. Gain unlimited access to premium journalism, including breaking news, groundbreaking in-depth reported stories, daily digests and more. Plus, members get a front-row seat at members-only events with leading thinkers and doers, access to premium video that can help you get ahead, an ad-light experience, early access to select products including NFT drops and more:<br/><br/>https://account.forbes.com/membership/?utm_source=youtube&utm_medium=display&utm_campaign=growth_non-sub_paid_subscribe_ytdescript<br/><br/><br/>Stay Connected<br/>Forbes on Facebook: http://fb.com/forbes<br/>Forbes Video on Twitter: http://www.twitter.com/forbes<br/>Forbes Video on Instagram: http://instagram.com/forbes<br/>More From Forbes:http://forbes.com

Sec. Austin, Chairman Of The Joint Chiefs Testify At House Armed Service Committee Hearing | Part 1

⏲ 1:55:22 👁 915K

PiLfan

Classic Sesame Street - Quiet

⏲ 22 seconds 👁 41.1K

mstatz

Sesame Street - This is the letter Q

⏲ 1 minute 2 seconds 👁 106.1K

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