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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 👁 2.1M

City Wide Facility Solutions

The Support Mechanism to Grow a Substantial Business with the City Wide Model

⏲ 1 minute 47 seconds 👁 13.1K

Business Spotlight UK

HOW I RUN A SUBSTANTIAL BUSINESS REMOTELY | With Leonard Nugent | The Business Spotlight

⏲ 15 minutes 42 seconds 👁 5

Visitors flocked to a15th century former school building in Wainfleet for the grand reopeningafter substantial refurbishment over 10 weeks. The Magdalen College School in St John Street had been closed for a year after structural concerns were raised by the trustees who run it.

Reopening of Magdalen Museum in Wainfleet

⏲ 6:51 👁 1.8M

Owen - Innovate-to-create

Be patient for that substantial business to change your life.

⏲ 2 minutes 👁 1

PumperMagazine

Turning a Small-Scale Side-Job Into a Substantial Business

⏲ 2 minutes 13 seconds 👁 3.1K

Northern Ireland public relations firm named PR Week’s largest agency outside London

⏲ 0:17 👁 985K

Vyral Marketing

How Vyral & Chris Watters Helped the Neumanns Make a Substantial Business Shift

⏲ 31 minutes 51 seconds 👁 89

Arthur Jr. Macogay

Can I build a substantial business without losing my friends? (Pilot) EP000

⏲ 14 minutes 48 seconds 👁 9

The SEC's approval of Ether ETFs is expected to drive substantial institutional investment into Ethereum, boosting its market value. SEC's decision to approve Ether ETFs reflects a growing acceptance of cryptocurrencies within the traditional financial system.

SEC Approves Spot Ethereum ETFs, Opening Door For Mainstream Investors

⏲ 0:50 👁 2.4M

Chief Tuts

How To Report Substantial Business Changes in Yelp (Quick Tutorial)

⏲ 2 minutes 27 seconds

Roland S. Martin

What Needs To Be Done For Black Businesses To Achieve Substantial Growth & Wealth?

⏲ 5 minutes 25 seconds 👁 1.5K

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