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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.
⏲ 1:29 ✓ 29-Mar-2024
Huseyn Azizoglu Offical
⏲ 38 seconds 👁 866.2K
Huseyn Azizoglu Offical
⏲ 1 minute 1 second 👁 1.4M
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.
⏲ 1:29 ✓ 29-Mar-2024
Huseyn Azizoglu Offical
⏲ 1 minute 👁 2.6M
Huseyn Azizoglu Offical
⏲ 1 minute 👁 1.3M
Part 2 *O*<br/><br/>So enjoy it and dont forget to comment :D<br/><br/>LES BITCHOIS(Sakuya's gang):<br/>Castus: Sugarsmax<br/>Ryo: TonyLoveridge VA<br/>Yuki: Hearts<br/>Yuka: SheriB143<br/><br/>***Support Us***<br/>https://www.patreon.com/fallenangelphoenix<br/>https://streamlabs.com/fallenangelphoenix<br/><br/>Enjoy The Show!!!<br/><br/>***My Social Media***<br/>Twitter - https://twitter.com/MarinaAlex_92<br/>Ask FM - http://ask.fm/fallenangelphoenix<br/>Tumblr - http://fallenangelphoenix92.tumblr.com<br/>FB - https://www.facebook.com/fallenangelphoenixOFFICIAL/<br/>Discord - ƑαℓℓєηAηgєℓ Ƥнσєηιχ#5438<br/><br/>According to the Copyright Act of 1976, under Section 107, the fair use of a copyrighted work is not copyright infringement, even if such use technically violates Section 106. Fair use explicitly applies to use of copyrighted work for criticism, news reporting, teaching, scholarship, or research purposes.. The Act gives four factors to be considered to determine whether a particular use is a fair use: <br/>- the purpose and character of the use (commercial or educational, transformative or reproductive); <br/>- the nature of the copyrighted work (fictional or factual, the degree of creativity); <br/>- the amount and substantiality of the portion of the original work used; and <br/>- the effect of the use upon the market (or potential market) for the original work
⏲ 1:40 ✓ 28-Mar-2024
Huseyn Azizoglu Offical
⏲ 40 seconds 👁 673.8K
Elyar Sadiqov
⏲ 1 minute 16 seconds 👁 104.8K
Past big years and Sensual Body [Remake] its official UP :D<br/>Everything got change, since to Sims for building :')<br/><br/>Sensual Body its a remake of a manga Sensual Phrase or Kaikan Phrase<br/>Most of the character are made up, and most of them are original from that manga. Example: Sakuya, Aine and Ralph<br/><br/>I have been working in this series on the past, but some personal stuff i wasnt so happy about the story and i ended this, and i decided has myself making a remake and change most of everything and follow the manga (not always)<br/><br/>VA List:<br/>Sakuya - Calsik<br/>Aine - JustMe<br/>Ralph - Elric Atchison<br/>Elliot - AlphaGammaZX<br/>Castus - Sugarsmax<br/>Miaka -starknights989<br/><br/>Story: <br/>Aine Sakurai is a seventeen-year-old high school student who writes sensual poems for her diary. One day, her aunt have to tell her to leave Osaka very soon because of the serious problems, so her cousin Miaka found a perfect place, from Shibuya - Tokyo and they started to leave there. Aine had to change her school, her friends, she knows it will be so hard to make new friends because she's shy and very nervous person. One night, started to rain, and Aine got lost, she saw a bus station and waiting there, but she didnt realise that bus station was \
⏲ 21:54 ✓ 28-Mar-2024
Markafoni Türkiye
⏲ 1 minute 43 seconds 👁 101.9M
Dahiyane
⏲ 13 seconds 👁 127.7K
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