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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 👁 3.4M

MBT Clips

These MTG cards cause Ruling NIGHTMARES

⏲ 28 minutes 16 seconds 👁 50.6K

TheDuelLogs

7 Hours of Failed Cards and Mechanics in Yugioh To Fall Asleep to

⏲ 6 hours 54 minutes 48 seconds 👁 71K

Special Counsel Jack Smith could seek to have Judge Aileen Cannon recused from the Trump classified docs case as the two traded terse words this week over her request for competing jury instructions. Smith said Cannon's request could \

Will the Trump Classified Docs Prosecutor Call for the Judge's Recusal? Special Counsel Smith and Judge Cannon Exchange Terse Words Over Case

⏲ 0:39 👁 310K

ianz18 Ch.

[Rank S28| Earth Machine Ranked Duel #2 | Yu-Gi-Oh! Master Duel

⏲ 20 minutes 45 seconds 👁 235

DistantCoder

Does FARFA Know BURNING ABYSS Rulings? | Yu-Gi-Oh Ruling Quiz

⏲ 27 minutes 6 seconds 👁 68.6K

Donald Trump's anti-immigrant rhetoric is not new, but it seems to be getting worse over time. Back in October he expressed his concern about migrants entering the United States, saying, \

Donald Trump's Dehumanizing Anti-Immigrant Rhetoric is Getting Worse

⏲ 0:48 👁 1.7M

DistantCoder

Does JEFF LEONARD Know MYSTIC MINE Rulings? | Yu-Gi-Oh Ruling Quiz

⏲ 26 minutes 21 seconds 👁 59K

MegaCapitalG

3 Moves That Save This Format. Yugioh Needs An EMERGENCY BANLIST

⏲ 11 minutes 17 seconds 👁 15.4K

Welcome to Fan Reviews News. Truth Social, the social media platform owned by the Trump Media & Technology Group, is making headlines. Investors recently got a glimpse into the financials of the company, and their reaction was not positive. In fact, shares in the firm plummeted by over 15 percent, resulting in billions of dollars being shaved off its market cap. It remains uncertain how Trump Media plans to turn the situation around and start making money from Truth Social. While there is always the potential for increased revenue in the future, the current challenges posed by the company's financial status and limited user base make it difficult to determine a clear strategy. Stay tuned for more updates on this developing story, on Fan Reviews News.

Truth Social's Stock Plummets as Investors Discover True Financial Reality

⏲ 0:45 👁 460K

DistantCoder

I Got This Ruling WRONG?! | Yu-Gi-Oh! Twitch Highlight Compilation (#11)

⏲ 8 minutes 15 seconds 👁 48.7K

Ley Murphy

37k damage??? TENPAI DRAGON vs Lightsworn TEAR post LEDE - Part 1

⏲ 8 minutes 23 seconds 👁 18

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