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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.
⏲ 1:29 👁 9.2M
Heartwarming footage shows the moment when a newly qualified firefighter proposed to his stunned girlfriend - at his pass-out parade.<br/><br/>The video revealed how recent recruit James was called forward during the ceremony and then got down on one knee in front of his shocked partner, Melissa.<br/><br/>And when he pulled a ring out of his pocket, the crowd of roughly 100 onlookers let out gasps before applauding the happy couple.<br/><br/>James received a kiss from Melissa after she said ‘yes’ and then returned to stand with his clapping colleagues from Greater Manchester Fire and Rescue.<br/>
⏲ 0:42 👁 340K
C++, C++ coding, C++ full course, C++ placement course, how to code, programming, college placement course, C++ language, java, java language, java full course, java placement, java code, java coding<br/><br/>Hello ... My Name is Talha shahid From pakistan<br/>I am a professional graphic designer and have 7 years of working experience in Graphic Designing.<br/><br/>When describing pictures like a pro for speaking exams in English, there are several tips you can follow to enhance your skills. Here are some suggestions:<br/><br/>01 Start with an overview: Begin by giving a brief overview of the picture, mentioning the main subject, setting, and any notable details. This sets the context for your description.<br/>Example: \
⏲ 2:39 👁 30K
In a peaceful scene by the pond, sudden chaos erupted as a furious goose launched a relentless attack on this young boy passing by.<br/><br/>Despite his attempts to avoid provoking the goose, it continued its assault unabated.<br/><br/>Even the family dog leapt to the boy's defense, but the persistent goose refused to back down.<br/><br/>Its determination was alarming, as it focused its aggression on the boy's arm with increased ferocity.<br/><br/>It was as though the goose had been harboring a grudge and waiting for the right moment to strike.<br/>Location: Taubaté, Brazil <br/>WooGlobe Ref : WGA619524<br/>For licensing and to use this video, please email licensing@wooglobe.com
⏲ 0:23 👁 25K
Basketball is a fast-paced team sport played on a rectangular court. The objective is to score points by shooting a ball through a hoop, which is mounted 10 feet above the ground. Players dribble the ball, passing it to teammates and attempting to outmaneuver opponents to score. Basketball requires athleticism, coordination, and strategic thinking. It's played at both amateur and professional levels worldwide, with leagues such as the NBA (National Basketball Association) in the United States being among the most popular.
⏲ 0:42 👁 25K
As the cosmos orchestrates its grand ballet, one of the most awe-inspiring performances unfolds when the Earth, Moon, and Sun align in perfect harmony. The spectacle of a solar eclipse, where the Moon casts its shadow upon the Earth, mesmerizes observers worldwide. In recent memory, North America has been graced with the privilege of witnessing such celestial marvels, evoking a sense of wonder and reverence for the cosmos.<br/><br/>The anticipation leading up to an eclipse is palpable. Months, sometimes years, before the celestial event, astronomers and enthusiasts meticulously plan their viewing locations, hoping to secure the optimal vantage point. Whether nestled in the rugged mountains of the Pacific Northwest, perched atop skyscrapers in bustling metropolises, or ensconced within the vast expanses of the Great Plains, observers eagerly await the celestial ballet about to unfold.<br/><br/>On the appointed day, as dawn breaks across the continent, excitement mounts. Weather forecasts are scrutinized with fervor, for clear skies are paramount to a successful viewing experience. As the Moon begins its slow dance across the face of the Sun, the atmosphere crackles with anticipation. With each passing minute, the Sun's brilliance diminishes, casting an eerie twilight across the landscape.<br/><br/>In the moments leading up to totality, a hush falls over the crowd. Birds cease their chirping, and the world seems to hold its breath. Then, as if on cue, darkness descends. The corona, a shimmering halo of plasma, emerges from behind the Moon, bathing the landscape in an ethereal glow. Stars twinkle into view, and the temperature drops, lending an otherworldly ambiance to the scene.<br/><br/>For those fortunate enough to witness totality, the experience is nothing short of transcendent. Time seems to stand still as the Moon's shadow races across the Earth, enveloping everything in its path. In those fleeting moments, observers are granted a glimpse into the cosmic ballet that has unfolded for eons, a reminder of humanity's place in the vast tapestry of the universe.<br/><br/>As quickly as it began, totality ends, and the Sun's brilliance returns with a vengeance. But for those who bore witness, the memories of the eclipse linger long after the last sliver of the Moon has passed. Photographs are cherished, stories are shared, and bonds are forged over the shared experience of witnessing nature's grandeur.<br/><br/>But eclipses are more than just a spectacle; they serve as invaluable opportunities for scientific inquiry. Researchers eagerly seize the chance to study the Sun's corona, probing its mysteries and unlocking the secrets of our nearest star. From the ground and from space, instruments are trained on the Sun, capturing data that will deepen our understanding of solar dynamics and space weather.<br/><br/>Yet, for all our technological prowess, there is something primal about witnessing an eclipse firsthand. In a wo
⏲ 0:36 👁 35K
#bedtimestoriesfortoddlers #bedtimestoriesienglish #moralstories #bedtimewonders #storybookhaven #bedtimestoriesinhindi #bedtimehindistory <br/><br/>Bedtime Stories for Kids | The Pigeon, the Crow, and the Fox Judge.<br/><br/>The fox used trickery to deceive the pigeon and the crow, presenting himself as a fair judge, but ultimately tricked and devoured them. The lesson is that actions reveal the truth more than words, and we must be cautious and evaluate the behavior of others before passing judgment upon them.<br/><br/>Bedtime Stories For kids<br/><br/>Meaningful stories for children that carry a lot of values and lessons to help shape children's behavior through meaningful messages. Introducing \
⏲ 3:48 👁 20K
Bedtime stories | Stories for kids | The Cunning Leopard and the Clever Hippopotamus Adventure.<br/>We learn from this story that when we feel doubt or suspicion about someone's behavior, we should listen to our feelings and talk to trusted adults for help and advice. You should also be cautious and avoid risks that may put you in danger. Use your intuition and assessment of the situation to avoid risky situations and protect yourself.<br/><br/>#bedtimestoriesfortoddlers #bedtimestoriesienglish #moralstories #bedtimewonders #storybookhaven #bedtimestoriesinhindi #bedtimehindistory <br/><br/>Bedtime Stories for Kids | The Pigeon, the Crow, and the Fox Judge.<br/><br/>The fox used trickery to deceive the pigeon and the crow, presenting himself as a fair judge, but ultimately tricked and devoured them. The lesson is that actions reveal the truth more than words, and we must be cautious and evaluate the behavior of others before passing judgment upon them.<br/><br/>Bedtime Stories For kids<br/><br/>Meaningful stories for children that carry a lot of values and lessons to help shape children's behavior through meaningful messages. Introducing \
⏲ 4:3 👁 20K
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.
⏲ 1:29 👁 7.7M
This past summer, the \
⏲ 1:6 👁 130K
As the cosmos orchestrates its grand ballet, one of the most awe-inspiring performances unfolds when the Earth, Moon, and Sun align in perfect harmony. The spectacle of a solar eclipse, where the Moon casts its shadow upon the Earth, mesmerizes observers worldwide. In recent memory, North America has been graced with the privilege of witnessing such celestial marvels, evoking a sense of wonder and reverence for the cosmos.<br/><br/>The anticipation leading up to an eclipse is palpable. Months, sometimes years, before the celestial event, astronomers and enthusiasts meticulously plan their viewing locations, hoping to secure the optimal vantage point. Whether nestled in the rugged mountains of the Pacific Northwest, perched atop skyscrapers in bustling metropolises, or ensconced within the vast expanses of the Great Plains, observers eagerly await the celestial ballet about to unfold.<br/><br/>On the appointed day, as dawn breaks across the continent, excitement mounts. Weather forecasts are scrutinized with fervor, for clear skies are paramount to a successful viewing experience. As the Moon begins its slow dance across the face of the Sun, the atmosphere crackles with anticipation. With each passing minute, the Sun's brilliance diminishes, casting an eerie twilight across the landscape.<br/><br/>In the moments leading up to totality, a hush falls over the crowd. Birds cease their chirping, and the world seems to hold its breath. Then, as if on cue, darkness descends. The corona, a shimmering halo of plasma, emerges from behind the Moon, bathing the landscape in an ethereal glow. Stars twinkle into view, and the temperature drops, lending an otherworldly ambiance to the scene.<br/><br/>For those fortunate enough to witness totality, the experience is nothing short of transcendent. Time seems to stand still as the Moon's shadow races across the Earth, enveloping everything in its path. In those fleeting moments, observers are granted a glimpse into the cosmic ballet that has unfolded for eons, a reminder of humanity's place in the vast tapestry of the universe.<br/><br/>As quickly as it began, totality ends, and the Sun's brilliance returns with a vengeance. But for those who bore witness, the memories of the eclipse linger long after the last sliver of the Moon has passed. Photographs are cherished, stories are shared, and bonds are forged over the shared experience of witnessing nature's grandeur.<br/><br/>But eclipses are more than just a spectacle; they serve as invaluable opportunities for scientific inquiry. Researchers eagerly seize the chance to study the Sun's corona, probing its mysteries and unlocking the secrets of our nearest star. From the ground and from space, instruments are trained on the Sun, capturing data that will deepen our understanding of solar dynamics and space weather.<br/><br/>Yet, for all our technological prowess, there is something primal about witnessing an eclipse firsthand. In a wo
⏲ 0:54 👁 60K
In the clamoring streets of the city, where each step resonations with distress and reason, there exists a mysterious world, one habitually disregarded by the hurried observer. Amidst the expanse of withdrawn faces, there lies a man, persevered by time and circumstance, his exhausted figure hung in broken down layers, searching for solace in the shadow of rising above structures. He is the representation of ignored dreams and rejected trusts, a calm spectator to the common example of humanity's absence of concern.<br/><br/>It is amidst this view of metropolitan anonymity that a fundamental act of kindness spreads out, a showing of the strength of compassion in a world bewildered by its own absence of concern. It begins with a young woman, her means faltering as she sees the single figure bunched against the infection concrete. In her eyes, there is a glint of affirmation, a transient depiction of sympathy that traverses the huge hole of social hole.<br/><br/>Conclusively, she floats away from her predestined way, her heart guiding her towards a depiction of huge affiliation. She pushes toward the man with temporary advances, her commitment held out like an uplifting sign in the midst of hopelessness. It is an unobtrusive sign, a container of water upheld in her outstretched hand, yet inside its ease lies the capacity to transcend limits and contact the genuine encapsulation of humanity.<br/><br/>The transient's look meets hers, his eyes reflecting a kaleidoscope of sentiments — shock, appreciation, and perhaps, a glimmer of suspicion. For in a world that has since quite some time in the past double-crossed him, this little act of kindness fills in as an update that sympathy surpasses every single sensible constraint. With shiver hands, he recognizes the offered water, his dry throat yearning for the cool embrace of its things.<br/><br/>As he takes a taste, a sensation of re-energizing washes over him, a passing preview of alleviation from the savage genuine elements of street life. It isn't just the genuine assistance of thirst that he experiences, yet rather, a more significant sensation of endorsement — an insistence of his natural worth personally. In the exchanging of an essential container of water, an affiliation is formed, interfacing the huge hole of social partition with strings of compassion and understanding.<br/><br/>For the young woman, the experience is a bringing down indication of the power of compassion to transcend limits and join the separated pieces of humanity. In a world that regularly gives off an impression of being consumed by private situation and absence of concern, it is easy to forget to zero in on the huge impact that even the tiniest acts of kindness can have. In any case, in offering water to a transient in the city, she finds a stockpile of compassion inside herself, a wellspring of sympathy fit to be delivered.<br/><br/>In the days that follow, the memory of that passing experience holds up like a mumb
⏲ 0:27 👁 30K
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