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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

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Cengage Canada Digital Solutions

How to Register for WebAssign

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Cengage EMEA

How to Register, Purchase and Access Cengage Materials - Student Purchase

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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

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Fiorentino Siciliano

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How to Register and Access Cengage Materials - Institutional Purchase

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Discounts, rebates and gifts worth up to RM800,000 will be on offer when purchasing children’s goods under the Domestic Trade and Cost of Living Ministry’s latest Ihsan Rahmah programme, says its minister Datuk Armizan Mohd Ali.<br/><br/>Dubbed the \

Mydin launches 'Kasih Sayang Ibu dan Si Manja' campaign

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WebAssign Registration and Login

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Shane Hummus

Colleges you need to avoid...

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You might be surprised by some of the items you can and should purchase for just a buck.

Interesting Items You Can Buy At Dollar Stores

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Jason_CPA

3 Apps for Accountants That BLEW MY MIND

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Target CPA Bidding in Google Ads - How to set up and who is it right for

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