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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 👁 13.8M

Shilpa हुई यह Dance Battle देखकर Mesmerize | Super Dancer 4 | 5 Star Performance

⏲ 4 minutes 50 seconds 👁 9.5M

SET India

Dancers के बीच हुआ Face-Off | Geeta Kapoor, Malaika Arora, Terence Lewis | India’s Best Dancer 2

⏲ 9 minutes 15 seconds 👁 21.6M

Michael Jackson’s death: How did the singer die and what happened to Conrad Murray? from dance in did gp

Michael Jackson’s death: How did the singer die and what happened to Conrad Murray?

⏲ 1:36 👁 11.1M

SET India

'Radha' पर इस Contestant ने फैलाया कहर | Super Dancer | Contestant Juke Box

⏲ 9 minutes 31 seconds 👁 67.6M

Danny Go!

\"The Wiggle Dance!\" 🪱 Danny Go! Brain Break Songs for Kids

⏲ 3 minutes 9 seconds 👁 23.8M

'Say thank you to Kate!' - Did Prince William's wife really meet Princess Diana? from dance in did gp

'Say thank you to Kate!' - Did Prince William's wife really meet Princess Diana?

⏲ 1:6 👁 8M

Danny Go!

\"The Robot Dance!\" 🤖 Danny Go! Brain Break Songs for Kids

⏲ 3 minutes 13 seconds 👁 15.1M

ROCK SQUAD

DANCE IF YOU HAVE A CRUSH!😍#shorts #viralvideo #tiktok

⏲ 9 seconds 👁 15.4M

People are loving Ryan Gosling’s \

Ryan Gosling Did A Lot Of His Own Stunts For 'The Fall Guy,' But There Was One Eva Mendes Absolutely 'Wouldn't Let Him' Do

⏲ 1:6 👁 42.2M

Dance India Dance

DID Dance Ke Superkids - Prince & Rohan Dance Performance

⏲ 1 minute 5 seconds 👁 82.1K

SET India

इस छोटी सी Dancer ने अपने Act से जीता सबका दिल | Shilpa Shetty | Super Dancer | Rewind 2021

⏲ 9 minutes 31 seconds 👁 11.7M

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