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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 👁 18M

Christopher Sealey

Effee's Ice Cream, New Baltimore, VA

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Concession Nation, Inc.

The Brain Freezer | 8x22 Ice Cream Trailer & More | Concession Nation

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On Thursday, Sen. Mark Warner (D-VA) delivered remarks on GOP Senator behavior during a Senate Banking Committee Hearing. <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

Mark Warner Calls Out Senate GOP: ‘Behavior Has Got To Change’ Towards Fed Vice Chair Michael Barr

⏲ 5:35 👁 2.2M

TFI Food Equipment Solutions

ZAMBOOZY by The Taylor Company

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Elle u0026 Vire Professionnel - International

Elle & Vire Professionnel®’s Cooking Cream | Sour Taste: Sébastien Faré

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Ghum Hai Kisi Ke Pyar Mein Today Full Episode Promo - 20 May 2024

Ghum Hai Kisi Ke Pyar Mein Today Full Episode Promo - 19 May 2024

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WWLP-22News

Owner of Barts Ice Cream ordered to repay investors of the western Massachusetts company

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phantomgourmet

Outstanding Slush from Richie's Super Premium Italian Ice in Everett, MA

⏲ 4 minutes 16 seconds 👁 2.5K

gum hai kisi ke pyar meiin Today Full Episode Promo - 19 May 2024

gum hai kisi ke pyar meiin Today Full Episode Promo - 20 May 2024

⏲ 0:35 👁 80K

Amoretti Test Kitchen

Amoretti Crash Course with Alex | Difference Between Swirls, Artisans, Compounds & Extracts 2022

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Rich Products USA

Rich Products Bettercreme® Pails Handling Video

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