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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

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Endless Emotions

Lil Pump piss on money

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POT HEAD KENNY

Don't just piss away money

⏲ 1 minute 29 seconds 👁 34

At a press briefing in NYC, Speaker Johnson slammed the handling of former President Trump's hush money trial.<br/><br/>Fuel your success with Forbes. Gain unlimited access to premium journalism, including breaking news, groundbreaking in-depth reported stories, daily digests and more. Plus, members get a front-row seat at members-only events with leading thinkers and doers, access to premium video that can help you get ahead, an ad-light experience, early access to select products including NFT drops and more:<br/><br/>https://account.forbes.com/membership/?utm_source=youtube&utm_medium=display&utm_campaign=growth_non-sub_paid_subscribe_ytdescript<br/><br/><br/>Stay Connected<br/>Forbes on Facebook: http://fb.com/forbes<br/>Forbes Video on Twitter: http://www.twitter.com/forbes<br/>Forbes Video on Instagram: http://instagram.com/forbes<br/>More From Forbes:http://forbes.com

'The Court Won't Allow Us To Speak Inside The Building': Speaker Johnson Rips Trump Hush Money Trial

⏲ 1:0 👁 10.8M

Spotlight Stories

My Daddy Asked Me To Pee On Him

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Papa Josh

Brass against singer SOPHIA URISTA pees on Fan

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In a new blog post, Reddit and OpenAI announced a partnership that will give OpenAI’s ChatGPT access to Reddit threads and enable Reddit users to use new AI-powered features. The two companies will also collaborate on advertising.

Reddit Stock Rises On Partnership With OpenAI: The Details

⏲ 0:55 👁 9.6M

BBC

Kate Winslet, Cate Blanchett and the art of peeing in films... | The Graham Norton Show - BBC

⏲ 2 minutes 46 seconds 👁 104.5K

Comedy Central

This Office Has Human Litter Boxes for Employees – Mini-Mocks

⏲ 1 minute 34 seconds 👁 1.5M

Silicon Valley Bank, Signature Bank, and First Republic are among the largest bank failures in US history. But more banks could fail, according to Fed chair Jerome Powell.

Why more US banks could collapse

⏲ 7:12 👁 6.4M

Clever YouTube Channel Name

PRE-PEE SPEECH from Rockville! Sophia Urista Pees on Fan’s Face. Brass Against

⏲ 54 seconds 👁 824.5K

The purple world

She had to pee but gets stuck in elevator 😂#shorts #kdrama #thepurpleworld

⏲ 49 seconds 👁 284.1K

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