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_smg4-evolution-of-the-intros-2011-2020.webp "UB14")
_smg4-intro-evolution-2011-2023.webp "~VivianIsGaming~")
_irs-quietly-changes-the-rule-on-how-your-childrens-inheritance-will-be-taxed.webp "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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_shardlake-star-arthur-hughes-reflects-on-the-show39s-depiction-of-disability.webp "<p>The star of Disney+'s new historical drama says Shardlake's disability is an important part of him, but doesn't define him, and was happy with how the show portrayed the sleuth as 'stoic', 'independent', and 'physically strong'. Shardlake is streaming on Disney+ from 1 May.</p>")
_smg4-the-watermelon-man.webp "SMG4")
_smg4-smg4-amp-smg3-are-forced-to-hold-hands.webp "SMG4")
_15th-century-italian-castle-in-tuscany-seeks-its-new-overlord-124-real-estate-124forbes.webp "This 15th century castle set in the Tuscan countryside has an enduring place in the history of Florence, Italy. And now, for the price of €6 million or about $6.35 million, you could be its new overlord.<br/><br/>The Cavalcanti Castle was constructed around 1427. In the intervening centuries, the castle has undergone numerous expansions and restorations while retaining its architecture and distinctive features. Parapets line the roof of the solid stone structure—once a watchtower—which sits atop a hill covered in mature trees. More recent improvements include carefully planned night lighting and a resort-like swimming pool in the inner garden.<br/><br/>With more than 26,000 square feet of interior space, spanning three floors and a basement, Cavalcanti Castle includes lavish architectural details such as decorative groin-vaulted ceilings, archways and frescoed halls. A soaring beamed ceiling tops the massive dining room, which features a baronial fireplace and central chandelier.<br/><br/>Read the full story:<br/>https://www.forbes.com/sites/forbes-global-properties/2023/02/02/snag-the-top-of-a-towering-20th-century-palace-in-bilbao-spain/?ss=forbesglobalproperties&sh=1b207377450b<br/><br/>Subscribe to FORBES: https://www.youtube.com/user/Forbes?sub_confirmation=1<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/>Stay Connected<br/>Forbes newsletters: https://newsletters.editorial.forbes.com<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<br/><br/>Forbes covers the intersection of entrepreneurship, wealth, technology, business and lifestyle with a focus on people and success.")
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