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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 👁 17.8M

Kanye

FUK SUMN( Ft Playboi Carti & Travis Scott)

⏲ 3 minutes 24 seconds 👁 248.3K

King Von

King Von - F**k Yo Man (Official Music Video)

⏲ 2 minutes 55 seconds 👁 8.8M

The current EU Parliament and Commission had just begun the work of their five-year agenda when it was derailed by Covid-19 and then the Ukraine war. As the institutions' mandate enters a final phase, Real Economy gets the views of key players in Brussels on one of the EU's most difficult chapters.

From crisis to cooperation: how the EU handled the troubled 2019-2024 era

⏲ 8:0 👁 26.4M

Tank

Tank - When We [Official Music Video]

⏲ 5 minutes 36 seconds 👁 68.6M

Jon Lajoie / Wolfie’s Just Fine

F**k Everything (Jon Lajoie)

⏲ 3 minutes 37 seconds 👁 8.8M

The 77th Cannes Film Festival has begun with Meryl Streep receiving an honorary Palme D'Or after 35 years away from the croisette. There were also plaudits for highly anticipated return of Messi the dog and the new film from French surrealist Quentin Dupieux.

From Meryl Streep, Mad Max, #Metoo and Messi the dog: The talk of the town at Cannes Film Festival

⏲ 1:24 👁 5.6M

A Boogie Wit da Hoodie

A Boogie Wit Da Hoodie - Jungle (Prod. by D Stackz Dir. by Gerard Victor) [Official Music Video]

⏲ 3 minutes 26 seconds 👁 58.3M

SpeakerKnockerzOfficial

Speaker Knockerz - Lonely (Official Video) Shot By @LoudVisuals

⏲ 3 minutes 14 seconds 👁 91.5M

Here's the Pokemon Unite Dragon Carnival event trailer. Pokemon Unite is a free-to-play strategy MOBA developed by TiMI Studio Group. The Dragon Carnival has officially begun within Pokemon Unite. Players will pick out a UNITE License and holowear, then participate in a new quick battle with only Dragon-type Pokemon. Battlers can complete missions for Raihan's Dragon Challenge to obtain Raihan Trainer Fashion items. The Dragon Carnival runs until June 12 within Pokemon Unite for Nintendo Switch, iOS, and Android.

Pokemon: Unite | Dragon Carnival Event Launch Trailer

⏲ 0:46 👁 275K

IShowSpeed

IShowSpeed - Shake (Official Music Video)

⏲ 2 minutes 37 seconds 👁 103M

Future

Future - Stick Talk (Official Music Video)

⏲ 2 minutes 54 seconds 👁 97.9M

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