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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 👁 750K

Richard Oderwald

Excel t distribution functions

⏲ 4 minutes 38 seconds 👁 7.5K

Matt Macarty

How to Use the TDIST Function in Excel ||TDIST Formula

⏲ 3 minutes 56 seconds 👁 30.3K

NFL Draft Analysis: Cardinals & Eagles Excel with Picks from t value calculation in excel

NFL Draft Analysis: Cardinals & Eagles Excel with Picks

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Dr. Todd Grande

Calculating Critical Values for T Distribution in Excel and Building Chart

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ATOMIC Teacher

How to Do a T-Test for Beginners

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House value figures for April show they have risen for the 15th straight month. The main reason is a lack of supply to meet strong demand for a place to live. It's spurred a new movement to address the housing affordability crisis fighting back against anti-development Nimbys those residents who say, \

Property prices have risen for a 15th consecutive month

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Bozeman Science

Student's t-test

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Stats4Everyone

Two sample t-test with unequal variances in excel

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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 👁 7.7M

Steve Crow

Excel - T-Distribution : How to use T.DIST Function In Excel

⏲ 20 minutes 30 seconds 👁 2.9K

Learn Something

T Test Using Using Excel's Data Analysis Tool for Hypothesis Testing

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