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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 👁 34M

Mass Eye and Ear

Expert Chat: What to Know About Sudden Hearing Loss

⏲ 2 minutes 54 seconds 👁 27.4K

fuel admin

How Do Hearing Aids Work Video

⏲ 1 minute 28 seconds 👁 155.7K

Whose Insurance Pays and how to be a good neighbor when your tree drops by uninvited?

Trees That Falls Into Your Neighbor's Boundaries - Who Is Responsible

⏲ 2:4 👁 3.7M

NBC News

Hearing Voices Others Can't: How A Growing Movement Fights Mental Health Stigma | Think | NBC News

⏲ 12 minutes 6 seconds 👁 26.8K

Doctor Cliff, AuD

3 Types of Hearing Loss - Applied Hearing Solutions

⏲ 4 minutes 34 seconds 👁 138.6K

The Hubble Space Telescope has captured imagery of the most distant single star found yet. It took the light from the star 12.9 billion light years to reach Earth. Learn how it was discovered.<br/><br/>Credit; NASA Goddard Space Flight Center

How Did Hubble Spot The Most Distant Star Yet?

⏲ 1:58 👁 3.7M

BRIGHT SIDE

Cool Hearing Test: Are You a Superhuman?

⏲ 8 minutes 13 seconds 👁 11.8M

AsapSCIENCE

How Old Are Your Ears? (Hearing Test)

⏲ 1 minute 38 seconds 👁 11.7M

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 👁 3.7M

ABC News

Can Earbuds Lead to Hearing Loss?

⏲ 2 minutes 14 seconds 👁 105.3K

Zero To Finals

Understanding the Causes of Hearing Loss

⏲ 11 minutes 44 seconds 👁 51.8K

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