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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 ✓ 06-Jun-2024

Mock Questions

Tax Revenue Officer Interview Questions with Answer Examples

⏲ 4 minutes 15 seconds 👁 2.6K

Help From A Former IRS Agent

IRS Back Tax forgiveness OIC 2022 | IRS Fresh Start Program - Offer In Compromise

⏲ 4 minutes 55 seconds 👁 5.9K

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 ✓ 01-Jun-2024

CNBC

Why The IRS Is Still Struggling To Fund The Government

⏲ 10 minutes 42 seconds 👁 97K

Bye-Bye Back Taxes!

Tax Relief Companies: What to Look For

⏲ 8 minutes 14 seconds 👁 3.9K

EA Tax Resolutions

IRS Form 433-A (OIC) Offer in Compromise Example - numbers used that got accepted by IRS.

⏲ 22 minutes 5 seconds 👁 12.8K

IRSMedic

Understanding the IRS collection process -the most common questions answered

⏲ 4 minutes 26 seconds 👁 1.6K

The Wall Street Journal

IRS Scandal: What's It Like to Work for the IRS?

⏲ 5 minutes 41 seconds 👁 6.4K

WPRI

IRS launching direct file pilot program for 2024 tax season

⏲ 58 seconds 👁 1.4K

IRSvideos

Filing Information Returns Electronically with the IRS

⏲ 42 seconds 👁 4.3K

Accounting Instruction, Help, u0026 How To

IRS Tax Tip - Here’s how people can become an IRS-certified volunteer

⏲ 5 minutes 22 seconds 👁 2.4K

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