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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 👁 18.1M

Football Data

🚨 ALL CONFIRMED TRANSFER SUMMER 2024, ⏳️ De Gea to Bayern✅️, Mbappe to Madrid 🔥, Rabiot to United

⏲ 8 minutes 59 seconds 👁 15.6K

Tifo Football

What’s actually gone wrong at Bayern Munich?

⏲ 6 minutes 48 seconds 👁 279.3K

Liverpool boss Jurgen Klopp hailed Joel Matip and Thiago as it was announced they would join the manager in leaving the club this summer.<br/>Melwood, Liverpool, UK

Thiago and Matip have been class servants to Liverpool - Klopp

⏲ 1:39 👁 28.1M

MNG Sport

Bayern Munich Potential Lineup With January Transfers 2024 Under Xabi Alonso🔥😱

⏲ 2 minutes 9 seconds 👁 461

Tifo Football

Why do Bayern Munich sell the most football shirts?

⏲ 6 minutes 26 seconds 👁 228.2K

With a great price tag comes great responsibility. Here's the top 10 all-time most expensive British transfers.

Most Expensive British Transfers Ever

⏲ 2:44 👁 2.2M

CaniSports

I Rebuild BAYERN MUNICH As TUCHEL Is FIRED! 😍

⏲ 34 minutes 2 seconds 👁 55.5K

BuLi Inside

200 Mio.-LISTE: Max EBERL plant 5 MEGA-TRANSFERS beim FC BAYERN!

⏲ 9 minutes 57 seconds 👁 20.5K

The ease of transferring money from apps on your phone carries inherent risks of being scammed. Learn how to avoid digital wallet fraud.

How to Avoid Digital Wallet Fraud | Oz Finance

⏲ 2:50 👁 4M

S2G

I Fixed Bayern Munich…

⏲ 14 minutes 5 seconds 👁 251K

The Athletic FC

Why is the manager transfer market so weird right now?

⏲ 26 minutes 57 seconds 👁 85.8K

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