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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 👁 265K

CodeValue

הבנקאות של המחר | פרק 10 עם אבי גפן

⏲ 1 hour 6 minutes 2 seconds 👁 17

Bath PSM

NEC T Code Value - Bath PSM

⏲ 4 minutes 1 second 👁 20

What are we supposed to look like at any given age? Over the past year, we’ve seen this question appear repeatedly online and in our own group chats—and we certainly hear it in our heads as we look in the mirror. With the beauty industry bigger than it's ever been (it was valued at nearly $430 billion globally in 2022), it's no wonder we're all confused. It’s also impossible to overstate the massive role social media plays in all of this. TikTok and Instagram have made us captive consumers of others’ faces (which may be altered by subtle and highly effective filters). So in the interest of transparency, we asked a group of 52-year-olds to tell us exactly which cosmetic procedures they've had done, how much money they spend on their skin per year, and the details of their skin care routines.

52-Year-Olds Share Their Skincare Routines & Cosmetic Procedures With No Filter

⏲ 9:2 👁 2.1M

CodeValue

רפואה וטכנולוגיה | פרק 4 עם קובי כץ

⏲ 48 minutes 15 seconds 👁 8

EverydayVBA

Excel VBA Cell Value - Code Included

⏲ 2 minutes 56 seconds 👁 21.9K

A state wide code yellow has been called for all public hospitals in South Australia. It means all non-urgent elective surgeries have been cancelled. The state government and its health department are largely blaming the problem on a surge in respiratory illnesses and an ageing population.

‘Code yellow’ called across all South Australia public hospital

⏲ 5:16 👁 1.5M

The Cowboys continued their voluntary OTA workouts this week with Micah Parsons still nowhere in sight. As we've seen, this has brought criticism of Micah sighting his off-the-field distractions. Shan, RJ, & Bobby have slightly different criticisms of Micah in the video above.

Biggest issue with Micah skipping Cowboys OTAs: \

⏲ 4:50 👁 1.1M

Delaware Judge Kathaleen McCormick said she feels assured that Tesla would not use its 2024 Annual Stockholders’ Meeting to challenge her decision to rescind Elon Musk's 2018 compensation package. Tesla's legal team said such claims were \

Tesla's Legal Team Dismisses 'Rank Speculation' of Challenging Judge's Ruling on Musk's Pay

⏲ 0:48 👁 670K

Navigating Rookie and Veteran Wide Receivers in Fantasy Football from code value

Navigating Rookie and Veteran Wide Receivers in Fantasy Football

⏲ 2:56 👁 655K

Anime <br/>Wind Breaker <br/>Download Link <br/>https://url-cut.com/sJ<br/><br/>Genres <br/>Action - School - Delinquents<br/><br/><br/>Story <br/>From an early age, Haruka Sakura was made an outcast due to his unconventional appearance and lack of social skills. However, the rough treatment turned him into a proficient fighter, which is now the only thing he prides himself on. Starting at Furin High School, where it is rumored that strength is valued over academics, Sakura has only one goal—taking the top spot.<br/><br/>Involved in a street brawl the day before his enrollment, Sakura happens to meet a group of his future schoolmates. Instead of the usual rejection, they fight alongside him, demonstrating that what the school actually cares about is protecting the town of Makochi from any harm—hence why the students call themselves \

Wind Breaker Episode 1 English sub

⏲ 2:8 👁 230K

In little more than 25 years – so the theory goes at least – one-quarter of the country’s electricity needs will come via homegrown nuclear power. Given the chequered history of attempts to bring through new nuclear, reaching that target by 2050 from the current 15 per cent looks ambitious.<br/>But one place central to turning those aspirations into reality is the Nuclear Advanced Manufacturing Research Centre (AMRC) in South Yorkshire, which sits on land which was once part of Orgreave Colliery.<br/><br/>The facility has been used since 2012 as a base for researchers to test and develop millions of pounds worth of manufacturing innovations for the nuclear industry.<br/><br/>It mostly takes place in a giant open-plan workshop with offices on the top floor which overlook the hive of activity taking place below. It is in these offices where The Yorkshire Post is meeting CEO Andrew Storer.<br/><br/>In the earlier part of his career, Storer, originally from Derby, worked his way up through the ranks at Rolls-Royce to become part of their team tasked with setting up a civil nuclear business.<br/><br/>An initial political push in the early 2010s to find sites around the country for new nuclear power stations – a key factor in the initial establishment of the Nuclear AMRC which had Rolls-Royce as its lead industrial partner – ultimately fizzled out, partly as a consequence of concerns about the 2011 Fukushima nuclear accident in Japan affecting investment decisions.<br/><br/>Storer joined the University of Sheffield-owned Nuclear AMRC in 2015 and was determined to find a viable future for the centre despite the altered political landscape.<br/><br/>It opened up to the nuclear decommissioning market, as well as defence and fusion reactors. The centre also established a supply chain programme called Fit For Nuclear.<br/><br/>Businesses involved in the programme have gone on to win more than £2bn worth of government contracts, safeguarding thousands of jobs.<br/><br/>The centre is also part of the High Value Manufacturing Catapult, a national network of seven specialist industry-focused research centres designed to help turn academic inventions into commercially-viable products.<br/><br/>In early 2022 following meetings with industry figures including Storer, Boris Johnson announced the launch of a new body called Great British Nuclear in a renewed attempt to bring forward projects.<br/><br/>Last week, the Government announced the start of talks with international firms about building a third major new nuclear plant at Wylfa in Anglesey which it is hoped could be similar in scale to also-planned schemes at Sizewell in Suffolk and Hinkley in Somerset. The latter is already under construction but may not open until the early 2030s.<br/><br/>In parallel to the large-scale plans, the UK is also pinning its hopes on what are known as small modular reactors (SMRs) which can be made in factories and involve a cheaper and quicker construction process. It is hoped they could be operational in this country by the mid-2030s.

Inside the Yorkshire research centre powering the nation's nuclear ambitions

⏲ 2:41 👁 6.2M

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