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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 👁 7.4M

Ride the D tutorial “chili pepper”

⏲ 1 minute 1 second 👁 573.2K

Xay The Dj

Willow Ryder Speaks \"My Big Dick Neighbor Approached Me Walking The Dog Interview\" @TheBougieShow

⏲ 3 minutes 3 seconds 👁 49.1K

After weeks of protests at universities all over the country, schools and cities are cracking down on many of them. This particular video was captured recently during one such raid at Portland State University in Oregon. Veuer’s Tony Spitz has the details.

Police Charge At and Arrest Student Protesters at Portland University

⏲ 1:30 👁 2.7M

Creative Hip-Hop

Eazy-E - Real Muthaphuckkin G's (Music Video)

⏲ 4 minutes 47 seconds 👁 194.7M

RidiculousSwaggah

Snoop Doggy Dogg - Ain't No Fun ft. Nate Dogg, Warren G & Kurupt HD (lyrics)

⏲ 4 minutes 6 seconds 👁 137K

A bride whose late father was the Clemson Tiger mascot during his college days was surprised when the Tiger walked her down the aisle on her wedding day. Clemson holds a special place in the hearts of 29-year-old Brindley Faile Perrini's family, where her parents, Randy and Trellise, met during their studies. Between 1982 and 1984, Randy was also the university's famed Tiger mascot, which meant that Brindley, who graduated from Clemson, and her sister later became huge fans of the college, attending numerous mascot reunions with their dad as teenagers. Sadly for the family, though, Randy passed away from a heart attack in 2018 after 34 years of marriage, leaving Brindley with a hole to fill when walking down the aisle on her wedding day. Mom Trellise, 61, devised a plan to make things extra special. Having reached out to the Clemson, a committee discussed the idea Trellise had put forward: that the Clemson Tiger would walk Brindley down the aisle in her father's place. Brindley said that the Tiger had never fulfilled this duty, but after the committee approved the request, the wheels were set in motion. Ahead of her wedding at Alexander Homestead in Charlotte, North Carolina, Brindley felt bummed because a photo charm of her father had not arrived in time to add to her bouquet. This provided the perfect cover for the surprise, as while Brindley was having her bridal portraits taken on March 23, her mom said: 'I know you were upset that the photo charm didn’t come in, so I got you a little something to help you honor Dad.' A surprised Brindley did not know what to expect and started following her mother. Then, around the corner, came the Clemson Tiger, causing Brindley to go weak at the knees and scream in shock. With a smile beamed across her face, the 32-year-old, who lives in Mesa, Arizona, headed over to the mascot for a big hug.

Bride Whose Dad Was Clemson Tiger When He Met Her Mom Gets Surprised By The Mascot On Wedding Day | Happily TV

⏲ 1:0 👁 1.1M

Kaamugan காமுகன்

HOT girls sex positionDoggy style challenge tik tok version HOT GIRLS

⏲ 2 minutes 21 seconds 👁 561.8K

It’s all about nenye

STROKE YOUR WOMAN HER LIKE A PRO

⏲ 13 minutes 56 seconds 👁 85.6K

A British couple who survived a head-on car crash while on holiday in Iceland became engaged in their hospital beds after nurses reunited them in intensive care.<br/><br/>Zak Nelson, 28, and Elliot Griffiths, 26 were rescued from their smashed hire car after a horror collision with another vehicle on April 19 in Revykjavik, Iceland.<br/><br/>Nurses wheeled their hospital beds together in the intensive care unit together Elliot popped the question to his partner of one-and-a-half years, Zak.<br/><br/>Zak, a First Bus marketing executive, said: \

Couple who survived head-on crash in Iceland get engaged in intensive care

⏲ 4:3 👁 2.7M

Bad Friends

Dingle Flicker Doggystyle| Ep 106 | Bad Friends

⏲ 1 hour 10 minutes 👁 505.3K

Koaty u0026 Sumner

3 positions we try when bottoming hurts!

⏲ 4 minutes 56 seconds 👁 186K

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