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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 👁 7.3M

Lovesick VA

Meeting your Yandere Step-sis [ASMR] [Roleplay] (F4M)

⏲ 10 minutes 16 seconds 👁 30.6K

Bad Tayo

44 year old sugar daddies #shorts

⏲ 16 seconds 👁 463.5K

This brother and sister reunited after living on opposite sides of the Earth for 45 years. The sister and her family moved to Australia seeking a better life for her children and family issues prevented her from returning home to the UK. The two siblings had an emotional reunion when they finally met at Norwich Station, UK.<br/><br/>“The underlying music rights are not available for license. For use of the video with the track(s) contained therein, please contact the music publisher(s) or relevant rightsholder(s).”

Brother and Sister Reunite After 45 Years

⏲ 0:46 👁 8M

Nela Sweets

Gentle Yandere Big Sister cuddles with you [F4M][Sibling][ASMR][Roleplay]

⏲ 7 minutes 10 seconds 👁 46.3K

NayruVA

Big Sister Learns Of Your Love For Cuddles ASMR (Cuddle ASMR)

⏲ 4 minutes 37 seconds 👁 31.3K

Welcome to MsMojo, and today we’re counting down our picks for the times Missy shone as Sheldon’s sister on “Young Sheldon” and the times Penny took on that role in “The Big Bang Theory.”

5 Times Young Sheldon's Missy Was the Best Sister to Sheldon & 5 Times It Was Penny

⏲ 14:9 👁 10.2M

Rumble Viral

Precious moment between sister and baby brother

⏲ 39 seconds 👁 8.9M

Meringue ミ★

[F4M] Clingy Little Sister Snuck Into Your Bed [Sleep aid] [ASMR Roleplay]

⏲ 12 minutes 3 seconds 👁 48.2K

承歡記37 - Best Choice Ever 2024 Ep37 END Full HD from cudding step sister

承歡記37 - Best Choice Ever 2024 Ep37 END Full HD

⏲ 41:35 👁 76.3M

Carlo and Sarah

That got a little 🥵👀 #shorts

⏲ 27 seconds 👁 25.5M

Laney Sites

My brothers thought they wanted a nephew….

⏲ 23 seconds 👁 60.4M

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