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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 👁 14.2M

Learn English by Pocket Passport

Brazil Culture | Fun Facts About Brazil

⏲ 4 minutes 39 seconds 👁 33.4K

Only in Brazil

BRAZILIAN MANNERS! 5 THINGS BRAZILIANS DO DON`T DO THAT YOU SHOULD KNOW! BRAZILIAN HABITS

⏲ 4 minutes 11 seconds 👁 4.5K

With friendlies against Brazil and Belgium out of the way, what have we learned about England's likely 23-man squad for the Euros. Adam Clery looks at all the players in contention and selects Southgate's likely squad.

Every England Player Gareth Southgate Will Take To The Euros

⏲ 15:24 👁 10.6M

Juan Marcel u0026 Rhylan

The TRUTH About Brazil | Worth Visiting? Is it safe? Best things to do?

⏲ 28 minutes 41 seconds 👁 174.1K

Only in Brazil

5 THINGS TO KNOW BEFORE TRAVEL TO BRAZIL | GOOD TO KNOW BRAZIL

⏲ 3 minutes 16 seconds 👁 5.3K

Tales of horror in flood-battered southern Brazil<br/><br/>Rescue teams and residents navigate the flooded streets in Brazil's Porto Alegre after an unprecedented deluge hit the city. The rain has abated, but hundreds of municipalities are in ruins amid fears that food and drinking water may soon run out. <br/><br/>Video by AFP<br/><br/>Subscribe to The Manila Times Channel - https://tmt.ph/YTSubscribe <br/><br/>Visit our website at https://www.manilatimes.net <br/><br/>Follow us: <br/>Facebook - https://tmt.ph/facebook <br/>Instagram - https://tmt.ph/instagram <br/>Twitter - https://tmt.ph/twitter <br/>DailyMotion - https://tmt.ph/dailymotion <br/><br/>Subscribe to our Digital Edition - https://tmt.ph/digital <br/><br/>Check out our Podcasts: <br/>Spotify - https://tmt.ph/spotify <br/>Apple Podcasts - https://tmt.ph/applepodcasts <br/>Amazon Music - https://tmt.ph/amazonmusic <br/>Deezer: https://tmt.ph/deezer <br/>Tune In: https://tmt.ph/tunein<br/><br/>#TheManilaTimes<br/>#tmtnews<br/>#brazil<br/>#brazilflood<br/>#portoalegre

Tales of horror in flood-battered southern Brazil

⏲ 2:10 👁 7.5M

El Check-In

Everything You Need To Know Before Your Vacation To Rio de Janeiro - Brazil

⏲ 17 minutes 46 seconds 👁 18.3K

Geodiode

Brazil: History, Geography, Economy & Culture

⏲ 38 minutes 33 seconds 👁 924.3K

In sweltering Brazil, worst-ever flooding has left at least 90 people dead and more than 130 others missing.

Aerial Footage Shows Devastation of Deadly Brazil Floods

⏲ 1:8 👁 5.7M

JetLag Warriors

Why nobody wanted us to visit Brazil (our honest opinion) 🇧🇷

⏲ 34 minutes 4 seconds 👁 311K

Speaking Brazilian Language School

Things you NEED TO KNOW before visiting Brazil! | Brazilian Portuguese

⏲ 7 minutes 3 seconds 👁 23.5K

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