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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 👁 3.8M

Accounting Hub by Dr. Scarpin

Revenue Recognition: Licenses

⏲ 7 minutes 7 seconds 👁 540

GAAP Dynamics

Revenue: Identify Performance Obligations (Step 2 of ASC 606)

⏲ 1 minute 39 seconds 👁 1.2K

Tax evaders wishing to wipe the slate clean with the Inland Revenue Board (LHDN) have until end of this month to do so, says Datuk Abu Tariq Jamaluddin.<br/><br/>The LHDN chief executive officer said this is because the deadline for thoseseeking a fresh start under the Special Voluntary Disclosure Programme 2.0 (SVDP) ends this May 31, after which they may end up paying a hefty penalty.<br/><br/>WATCH MORE: https://thestartv.com/c/news<br/>SUBSCRIBE: https://cutt.ly/TheStar<br/>LIKE: https://fb.com/TheStarOnline<br/>

Last chance for tax evaders as fresh start offer ends May 31

⏲ 3:28 👁 7M

Blue u0026 Co., LLC

A Conversation on Revenue Recognition (ASC 606)

⏲ 23 minutes 37 seconds 👁 8.3K

Accounting Journal Entries

ASC 842 Lease Accounting Simplified | Understanding the New Lease Standard

⏲ 2 minutes 42 seconds 👁 4.6K

The European Commission has opened a formal investigation into Meta over concerns about child safety risks on its platforms. Specifically, the probe will examine if Meta's platforms can stimulate behavioral addictions in children or create \

Meta Faces Formal Probe by EU Commission over Behavioral Addictions in Children

⏲ 0:38 👁 730K

DealHub

How to Build a Successful Revenue Operations Career ft. Rosalyn Santa Elena | RevAmp Podcast

⏲ 21 minutes 56 seconds 👁 2.3K

GAAP Dynamics

Revenue: Overview of ASC 606

⏲ 1 minute 44 seconds 👁 2.2K

Adam Selipsky, CEO of Amazon Web Services, will resign on June 3rd after an 18-year tenure. Matt Garman, AWS' current sales and marketing leader, will replace Selipsky as the new CEO of AWS. Selipsky had been at AWS since the early days and helped turn it into a major enterprise. AWS performed well in its last quarter and investors will want Garman to continue driving growth. The leadership transition comes as AWS approaches $100 billion in annual revenue.

Amazon Web Services CEO Adam Selipsky to Step Down

⏲ 0:34 👁 555K

Heelan Associates

SPLITTING YOUR BUSINESS UP TO AVOID VAT – DOES IT WORK? (UK)

⏲ 8 minutes 20 seconds 👁 6.6K

The Blockcrunch Podcast with Jason Choi

Is ETH Uninvestable? The ETH Disaggregation Thesis - Blockcrunch Roundtable 005

⏲ 51 minutes 55 seconds 👁 387

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