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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 👁 35.2M

pdftax

IRS Form 1120S Free Software, S Corporation Tax Return

⏲ 6 minutes 15 seconds 👁 4K

1800Accountant

What is IRS Form 1120-S? - TaxFAQs

⏲ 1 minute 8 seconds 👁 397

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 👁 4M

Liberman Consulting L.L.C.

2020 Form 1120S-2

⏲ 42 minutes 13 seconds 👁 62

Liberman Consulting L.L.C.

2020 Form 1120S-3

⏲ 21 minutes 25 seconds 👁 23

During a House Appropriations Committee hearing on Tuesday, Rep. Ashley Hinson (R-IA) questioned Internal Revenue Service Commissioner Danny Werfel about the Employee Retention Credit.<br/><br/>Fuel your success with Forbes. Gain unlimited access to premium journalism, including breaking news, groundbreaking in-depth reported stories, daily digests and more. Plus, members get a front-row seat at members-only events with leading thinkers and doers, access to premium video that can help you get ahead, an ad-light experience, early access to select products including NFT drops and more:<br/><br/>https://account.forbes.com/membership/?utm_source=youtube&utm_medium=display&utm_campaign=growth_non-sub_paid_subscribe_ytdescript<br/><br/><br/>Stay Connected<br/>Forbes on Facebook: http://fb.com/forbes<br/>Forbes Video on Twitter: http://www.twitter.com/forbes<br/>Forbes Video on Instagram: http://instagram.com/forbes<br/>More From Forbes:http://forbes.com

‘What Is The Agency’s Expected Timeline?’: Ashley Hinson Questions IRS Commissioner On ERC Claims

⏲ 3:28 👁 860K

Jacob Duke, CFP®

I have $1.7m, should I take SS at 62? (CASE STUDY)

⏲ 22 minutes 14 seconds 👁 1.6K

Navi Maraj, CPA

Didn't issue payroll for your S Corp? Here's what to do. | Reasonable Compensation Workaround

⏲ 23 minutes 40 seconds 👁 24.9K

During a House Appropriations Committee hearing on Tuesday, Rep. Mark Amodei (R-NV) questioned Internal Revenue Service Commissioner Danny Werfel about their tax collections and technology innovations.<br/><br/>Fuel your success with Forbes. Gain unlimited access to premium journalism, including breaking news, groundbreaking in-depth reported stories, daily digests and more. Plus, members get a front-row seat at members-only events with leading thinkers and doers, access to premium video that can help you get ahead, an ad-light experience, early access to select products including NFT drops and more:<br/><br/>https://account.forbes.com/membership/?utm_source=youtube&utm_medium=display&utm_campaign=growth_non-sub_paid_subscribe_ytdescript<br/><br/><br/>Stay Connected<br/>Forbes on Facebook: http://fb.com/forbes<br/>Forbes Video on Twitter: http://www.twitter.com/forbes<br/>Forbes Video on Instagram: http://instagram.com/forbes<br/>More From Forbes:http://forbes.com

‘Are Dollars Up The Last Couple Cycles?’: Mark Amodei Presses IRS Chief On Tax Collections

⏲ 5:48 👁 2M

Tax Law Guy

How to Get IRS Back Taxes Forgiveness 3 Different Ways [IRS Back Taxes Help] #backtax

⏲ 20 minutes 32 seconds 👁 41K

Nguyen CPAs

IRS Penalty Abatement - How You Can Get Money Back!

⏲ 9 minutes 6 seconds 👁 4.2K

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