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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 👁 9.7M

STX Real Estate

For Sale Caribbean Gem! Views, Solar, Pool, Apartment- St. Croix USVI

⏲ 8 minutes 24 seconds 👁 10.4K

Sotheby's International Realty

Waterfront Villa in Providenciales, Turks and Caicos Islands | Sotheby's International Realty

⏲ 2 minutes 16 seconds 👁 17.3K

The lawyer who is acting as the executor of O.J. Simpson's estate following his death has backtracked and promised to accept a claim from Ron Goldman's family after previously declaring they would \

O.J. Simpson's lawyer has confirmed he will accept a claim from Ron Goldman's family

⏲ 1:41 👁 595K

trimedia4444

New remodeled Floating Home Sausalito California

⏲ 1 minute 34 seconds 👁 36

Golden Gate Sotheby's International Realty

105 Bulkley Ave Sausalito CA | Sausalito Homes for Sale

⏲ 5 minutes 7 seconds 👁 788

Mercedes-AMG E 53 HYBRID 4MATIC+ Estate Interior Design

⏲ 2:3 👁 19.4M

Golden Gate Sotheby's International Realty

167 Cazneau Ave Sausalito CA | Sausalito Homes for Sale

⏲ 4 minutes 1 second 👁 578

Sotheby's International Realty

Captivating Serene Home in Sausalito, California | Sotheby's International Realty

⏲ 1 minute 53 seconds 👁 4.6K

Parking issues for both staff and patients and visitors has been spilling over the road onto the estate opposite, where some residents have taken to putting out cones to deter others. We meet a resident for a chat about life opposite the hospital.

Shrewsbury Hospital parking problems.

⏲ 2:15 👁 645K

TheaterofHomes

85 Crescent Avenue Sausalito, California

⏲ 3 minutes 49 seconds 👁 941

Golden Gate Sotheby's International Realty

190 Harrison Ave Sausalito CA | Sausalito Homes for Sale

⏲ 4 minutes 41 seconds 👁 727

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