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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 👁 1.4M
Legacy Planning Law Group
What Assets Should Stay Out of Your Trust?
⏲ 5 minutes 40 seconds 👁 96.5K
America's Estate Planning Lawyers
Living Trusts Explained In Under 3 Minutes
⏲ 2 minutes 35 seconds 👁 120.3K
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 👁 4.3M
Durfee Law Group
Family Estate Planning Seminar
⏲ 47 minutes 52 seconds 👁 9
New Law Business Model
The Secret to Building a Wildly Successful Estate Planning Law Firm | Kim Rockwood and Ali Katz 2021
⏲ 9 minutes 51 seconds 👁 662
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 👁 2.2M
Family Estate Planning Law Group
Family Estate Planning Group | Together, We Plan for Life®
⏲ 2 minutes 1 second 👁 103
Perkins Law Group, PLLC
Perkins Law Group | Compassionate Estate Planning for Mississippi Families
⏲ 31 seconds 👁 19.2K
Mufasa: The Lion King | Teaser Trailer<br/><br/>A lion who would change our lives forever. #Mufasa: The Lion King, in theaters December 20.<br/><br/>“Mufasa: The Lion King” enlists Rafiki to relay the legend of Mufasa to young lion cub Kiara, daughter of Simba and Nala, with Timon and Pumbaa lending their signature schtick. Told in flashbacks, the story introduces Mufasa as an orphaned cub, lost and alone until he meets a sympathetic lion named Taka—the heir to a royal bloodline. The chance meeting sets in motion an expansive journey of an extraordinary group of misfits searching for their destiny—their bonds will be tested as they work together to evade a threatening and deadly foe.<br/> <br/>New and returning cast members were called on to lend their voices to the film:<br/>- Aaron Pierre as Mufasa<br/>- Kelvin Harrison Jr. as Taka, a lion prince with a bright future who accepts Mufasa into his family as a brother<br/>- Tiffany Boone as Sarabi<br/>- Kagiso Lediga as Young Rafiki<br/>- Preston Nyman as Zazu<br/>- Mads Mikkelsen as Kiros, a formidable lion with big plans for his pride <br/>- Thandiwe Newton as Taka’s mother, Eshe<br/>- Lennie James as Taka’s father, Obasi <br/>- Anika Noni Rose as Mufasa’s mother, Afia<br/>- Keith David as Mufasa’s father, Masego<br/>- John Kani as Rafiki<br/>- Seth Rogen as Pumbaa<br/>- Billy Eichner as Timon<br/>- Donald Glover as Simba<br/>- Introducing Blue Ivy Carter as Kiara, daughter of King Simba and Queen Nala<br/>- And Beyoncé Knowles-Carter as Nala<br/> <br/>Additional casting includes Braelyn Rankins, Theo Somolu, Folake Olowofoyeku, Joanna Jones, Thuso Mbedu, Sheila Atim, Abdul Salis and Dominique Jennings.<br/><br/>“Mufasa: The Lion King,” the new film coming to theaters Dec. 20 explores the unlikely rise of the beloved king of the Pride Lands. The film has an all-star roster of talent bringing new and fan-favorite characters to life—plus, celebrated award-winning songwriter Lin-Manuel Miranda is writing the film’s songs produced by Mark Mancina and Miranda, with additional music and performances by Lebo M. <br/> <br/>Said Miranda, “Elton John. Tim Rice. Hans Zimmer. Lebo M. Mark Mancina. Beyoncé, Labrinth, Ilya Salmanzadeh. Beau Black, Ford Riley, the incredible music team on ‘The Lion Guard,’ and so many musical contributors over the years. ‘The Lion King’ has an incredible musical legacy with music from some of the greatest songwriters around, and I'm humbled and proud to be a part of it. It's been a joy working alongside Barry Jenkins to bring Mufasa's story to life, and we can't wait for audiences to experience this film in theaters.\
Mufasa: The Lion King | Teaser Trailer
⏲ 1:32 👁 1.8M
ALH Law Group
Personalized Estate Planning: Secure Your Family's Future with ALH Law Group
⏲ 27 seconds 👁 2
Gwendolyn J. Sterk and the Family Law Group, P.C.
What is Estate Planning? Sterk Family Law Group
⏲ 7 minutes 👁 27
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