APTA Year in Review – 2023 from apta values Watch Video

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American Physical Therapy Association

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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.
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March 21, 2013-The Environmental and Energy Study Institute (EESI), the American Public Transportation Association (APTA), and the National Association of Realtors (NAR) held a briefing on the resiliency of residential real estate values located in areas well-connected by public transportation. Although the recent economic crisis had a negative effect on housing prices around the country, property values with good access to public transit remained much closer to their pre-recession levels than p
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