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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 👁 28.1M

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How to Calculate U-Value for Your Building's Insulation

⏲ 2 minutes 36 seconds 👁 9.7K

Michael Lynch

⏲ 14 minutes 17 seconds 👁 28.1K

AN OLD Ford Falcon XA Superbird has been given a new life after one man restored the car to surprise his father. Tommy Giankos’ father, Paul, bought the XA Superbird in 1973 - it was his very first car. However after an accident wrote the car off, it sat idle on their family farm. It wasn’t until 2013 when Tommy decided to rebuild it to the surprise of his father. Industry experts estimate that the car has increased significantly in value after its $100,000 revamp, but the family has no plans to let go of it just yet. Tommy said: “It took five and a half years, but it's pretty much a dream come true to think that I can drive this car now, when growing up I thought I’d never drive it again after what happened.”

1973 Ford Falcon XA Superbird Restored To Former Glory

⏲ 4:10 👁 14.5M

Buy Insulation Online

What's the Difference Between R-Value, K-Value, U-Value, and C-Value in Insulation?

⏲ 3 minutes 24 seconds 👁 683

SURE Insulation

Andy Walker explains U Values - a measure of how good different materials are at conducting heat.

⏲ 10 minutes 41 seconds 👁 2K

In April 2009, two brothers, aged 10 and 11, from Edlington, Doncaster subjected to young, innocent boys to 90 minutes of torture as the youngsters played out. The sadistic brothers attacked their victims, who were just nine and 11, after luring them to a secluded area known locally as the Brick Ponds, in Edlington, Doncaster.

True Crime: Edlington Torture Brothers

⏲ 0:41 👁 11.5M

Silkensolutions

Thermal Calculations: U-Value of Wall

⏲ 4 minutes 3 seconds 👁 7.1K

Noel Ward

Construction Studies How to calculate a basic U Value

⏲ 9 minutes 40 seconds 👁 1.2K

Pilots from the Indian Air Force embark on a courageous mission, facing one of the biggest and deadliest aerial attacks that the country has ever witnessed.

Operation Valentine New Latest South Hindi Dubbed Movie Full HD

⏲ 1:57:18 👁 4.9M

Mark Cartwright

Calculate the u value.mp4

⏲ 2 minutes 18 seconds 👁 10.9K

Quantum Tech HD

Man Buys Old House and Renovates it Back to New in 3 YEARS | Start to Finish by @budnifedora

⏲ 40 minutes 51 seconds 👁 7.4M

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