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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 👁 5.3M

AHealthcareZ - Healthcare Finance Explained

Prescription Medication Prior Authorization Explained

⏲ 18 minutes 17 seconds 👁 8.7K

Navigating the Business of Medicine

Submitting Successful Prior Authorizations

⏲ 9 minutes 37 seconds 👁 1.3K

Prior to attending his a hearing in his hush money trial in NYC, former President Trump visited supporters and construction workers.<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

WATCH: Trump Signs Hats, Greets Supporters At New York City Construction Site

⏲ 8:51 👁 6M

Alliance for Patient Access

Understanding Prior Authorization

⏲ 2 minutes 29 seconds 👁 32.3K

Navigating the Business of Medicine

Obtaining Prior Authorizations

⏲ 9 minutes 23 seconds 👁 1.7K

For the second time this year, Jurgen Klopp's Liverpool failed to win at Old Trafford despite looking in total control. But this was a far cry from the total chaos of their FA Cup tie, and needed a disaster from Jarell Quansah to allow Manchester United back into the game.<br/><br/>However, while many may point the fingers at the young centre-back, Liverpool's real problem lay in a decision made prior to kick-off. Adam Clery looks at the game to see if this could be the mistake that costs Liverpool the league...

The Huge Mistake Jurgen Klopp Made Against Man United

⏲ 14:15 👁 3.4M

WPS Government Health Administrators Education

How to Use the RSNAT Prior Authorization Request Form

⏲ 10 minutes 42 seconds 👁 72

Pharmacist Tips

Prior Authorization How do you get insurance companies to approve medications

⏲ 6 minutes 31 seconds 👁 15.8K

At a Senate Judiciary Committee hearing prior to the Congressional recess, Sen. Lindsey Graham (R-SC) decried the failure to have an impeachment trial in the Senate against DHS Sec. Alejandro Mayorokas.<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

'Pretty Bad Day For The Senate': Lindsey Graham Decries Lack Of Mayorkas Impeachment Trial

⏲ 1:10 👁 2.4M

Josh Mandel

How does Prior Auth work? Q&A with the experts

⏲ 1 hour 2 minutes 47 seconds 👁 1K

Ohio Department of Developmental Disabilities

Prior Authorization Walkthrough

⏲ 4 minutes 35 seconds 👁 3.4K

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