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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 👁 17.7M

The Prince Family Clubhouse

WHO KNOW'S MOM BETTER KYRIE OR DJ? | The Prince Family Clubhouse

⏲ 13 minutes 2 seconds 👁 818.9K

DJDannyDee

DJ Danny Dee Ultimate Blends Pt. 11 (70'S 80'S R&B Throwback Mix)

⏲ 1 hour 20 minutes 2 seconds 👁 757K

dj music from dj aid

⏲ 5:10 👁 3.9M

PingLagGLHF

Dj Kewlaid - Ice Blue Vocal Trance Mix (005)

⏲ 1 hour 19 minutes 22 seconds 👁 32.7K

Dj S TV

Simply Red - Come To My Aid (Dj \"S\" Rework)

⏲ 5 minutes 5 seconds 👁 184.7K

Project X at the Halfway House, DJ producer and the event organiser Conor Lynch.Party, rave and festival .

Project X at the Halfway House

⏲ 0:32 👁 3.8M

Dj S TV

Dj ''S'' - Going Back To My Aid

⏲ 5 minutes 57 seconds 👁 21.4K

PingLagGLHF

Dj Kewlaid - Watermelon Vocal Trance Mix (006)

⏲ 1 hour 18 minutes 27 seconds 👁 21.4K

The House Rules Committee considers the Israel Security Assistance Support Act.<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

Dems & Republicans Debate Israel Security Assistance Support Act After Biden Withholds Military Aid

⏲ 2:48:1 👁 27.4M

UPROXX Video

DJ Kool ft. Biz Markie & Doug E. Fresh - Let Me Clear My Throat

⏲ 4 minutes 1 second 👁 2.5M

FaZe Rug

I Bought Mini Gadgets That ACTUALLY Work!

⏲ 22 minutes 23 seconds 👁 387.1K

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