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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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-Oil Mill sa Brgy. Domoit, nasunog<br/>-Michelle Dee, nagpa-tattoo kay Apo Whang-Od/Alden Richards, host sa coronation night ng Miss Universe Philippines 2024/ Miss Universe 2023 Sheynnis Palacios, nag-share ng bet niyang matutuhan sa Pilipinas<br/>- Kuwentuhan with \

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Turkey's inflation rate accelerated to nearly 70% annually in April. This is the highest annual increase since November 2022, when it reached approximately 85%. Prices rose over 3% on a monthly basis, driven by increases in alcohol, tobacco, hotels, and restaurants. While high, the April inflation rate was lower than analysts' expectations. Turkey's central bank hiked rates to 50% to combat inflation, saying tight policy would continue until prices reliably declined. Analysts say inflation may fall in the second half of 2024 but are less optimistic about the pace of decrease.

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A bitter neighbour boundary dispute has been settled in court - after raging for DECADES.<br/><br/>The row between two warring pensioners revolves around a quarter of an acre of disputed territory - with both parties saying it has cost them tens of thousands and affected their mental health.<br/><br/>Angela Coupe, 70, claims she first bought 1.5 acres of land in 1972, a five minute drive from her detached bungalow in Chesterfield, which she used for horses in 1974.<br/><br/>She built a wooden post along a concrete boundary which she said had been there since the 1930s.<br/><br/>The retired social worker and former Marie Curie nurse said she was “horrified” when she caught her neighbour Ian Revell, 66, and his late father moving the posts in her field in the mid 1990s and approached them.<br/><br/>She claims that she is entitled to 1.5 acres, and that the Revell family sold a quarter of an acre in 1945, leaving them with 0.77 of an acre. <br/><br/>However, Mr Revell has refused to budge and hit back at her claims.<br/><br/>He claims they are each entitled to one acre, meaning that Angela is currently encroaching by taking half an acre more than she is entitled to.<br/><br/>For nearly 30 years the two families have been at loggerheads, but Southern Derby Magistrates Court has now ruled in favour of Mr Revell with a judge ruling his adversary had lied about putting up a fence.<br/><br/>Following the verdict, Angela said she was \

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