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Pembrokeshire features prominently in Welsh locations crowned among the best beaches and marinas in the world, with good news for Tenby’s North Beach, which regains its Blue Flag Status.<br/>Keep Wales Tidy has today announced the Wales Coast Award winners for 2024, spotlighting the 49 coastal sites achieving the high standards required to receive a prestigious Blue Flag, Green Coast or Seaside Award.<br/>10 Pembrokeshire beaches awarded the Blue Flag Status are - Tenby’s South, Castle and North; Saundersfoot; Coppet Hall; Newgale; Dale; Whitesands; Poppit Sands; and Broadhaven North.<br/>Meanwhile, picking up Green Coast Awards in the county were - Penally; Manorbier; Freshwater East; Abereiddy; Caerfai; Druidstone; West Angle Bay.<br/>Blue Flag is managed internationally by FEE (the Foundation for Environmental Education) and is one of the world’s most recognised awards for beaches, marinas and boats. <br/>The programme’s mission is to promote environmental education, sustainable development of tourism, environmental management systems and ensure safety and access for beach users.<br/>The 24 Welsh beaches achieving this accolade must adhere to specific criteria related not only to water quality, but also information provision, environmental education, safety, and site management in equal measure.<br/>Alongside the 24 Blue Flag awards, 13 beaches in Wales were awarded the Green Coast Award which recognises their clean environment, excellent water quality and natural beauty. <br/>Green Coast Awards are ‘hidden gems’ along the Welsh coastline, exceptional places to visit and enjoy diversity and rich coastal heritage.<br/>In addition, a total of 12 beaches, including Aberporth and Rhyl Central, also achieved the Seaside Award for the standard of their facilities and water quality.<br/><br/>Cabinet Secretary for Climate Change and Rural Affairs, Huw Irranca-Davies, said: “Wales boasts some of Europe's finest beaches and water quality, and the global recognition of our coastline is a true reflection of the dedication and hard work of so many people, today we celebrate the announcement of 49 winners for the Wales Coast Awards 2024.<br/>“With 24 Blue Flag awards, 13 Green Coast Awards, and 12 Seaside Awards, I commend the dedication to preserving our pristine coastal environments.<br/>“As we celebrate in this achievement, let us also heed the call to protect and preserve our coastal treasures. Let's ensure that we leave nothing but footprints, allowing these breathtaking spaces to be enjoyed for many generations to come.\
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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.
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Walmart's stock price rose after it reported first-quarter earnings that beat analyst expectations, demonstrating consumer resilience in spending despite economic pressure. Walmart's market capitalization surpassed $500 billion for the first time following the strong earnings results. Walmart's CFO stated that consumers have remained consistent in spending from quarter to quarter, though budgets remain stretched. Upper-income consumers are increasingly shopping at Walmart. Analysts noted Walmart's increasing focus on higher-margin revenue streams like digital advertising, marketplace fees, and fulfillment services contributing to growth.
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