{"id":5163,"date":"2025-05-14T00:53:44","date_gmt":"2025-05-14T00:53:44","guid":{"rendered":"https:\/\/tysllp.com\/?p=5163"},"modified":"2025-05-14T01:02:11","modified_gmt":"2025-05-14T01:02:11","slug":"navigating-new-terrain-irs-ruling-2023-2-and-your-estate-plan","status":"publish","type":"post","link":"https:\/\/tysllp.com\/navigating-new-terrain-irs-ruling-2023-2-and-your-estate-plan\/","title":{"rendered":"Navigating New Terrain: IRS Ruling 2023-2 and Your Estate Plan"},"content":{"rendered":"\n

New York to California<\/strong> \u2013 For years, families have turned to irrevocable trusts as a cornerstone of their estate planning, aiming to protect assets and ensure a smooth transfer to beneficiaries. A key concern in this process has always been the tax implications, particularly regarding capital gains. Historically, the “step-up in basis” has been a valuable benefit, potentially eliminating capital gains taxes on inherited assets. However, a recent IRS ruling, Revenue Ruling 2023-2, has brought significant changes to this landscape, especially for assets held within certain irrevocable trusts.<\/p>\n\n\n\n

At TYS Accounting, with our expertise spanning both New York and California, we understand the importance of staying ahead of these regulatory shifts. Let’s delve into what this ruling means for you.<\/p>\n\n\n\n

Understanding the “Step-Up in Basis”<\/strong>
Traditionally, when an individual inherits an asset, its cost basis (the original value for tax purposes) is “stepped up” to its fair market value at the date of the decedent’s death. This is a crucial benefit. If beneficiaries later sell the asset, capital gains tax is only calculated on the appreciation from the date of death, not from the original purchase date. This can result in substantial tax savings.<\/p>\n\n\n\n

The Impact of IRS Revenue Ruling 2023-2<\/strong><\/p>\n\n\n\n

IRS Revenue Ruling 2023-2, issued in early 2023, directly addresses whether assets in an irrevocable trust receive this sought-after step-up in basis. The ruling clarifies that for assets in an irrevocable trust to receive a step-up in basis, they generally must be included in the grantor’s gross estate for federal estate tax purposes.<\/p>\n\n\n\n

Many irrevocable trusts are specifically designed not<\/em> to be included in the grantor’s gross estate, often to protect those assets from estate taxes or for purposes like qualifying for Medicaid or VA Aid and Attendance benefits by reducing the apparent size of the estate. The consequence of Revenue Ruling 2023-2 for these types of trusts is significant: assets held within them may not<\/strong> receive a step-up in basis upon the grantor’s death.<\/p>\n\n\n\n

This means that if beneficiaries sell assets received from such a trust, they could face capital gains taxes based on the original cost basis of the asset (the value when the grantor initially purchased it), rather than the value at the time of the grantor’s death. This could lead to a much larger capital gains tax liability than previously anticipated under prior common assumptions.
What About Inheritance Tax?<\/strong>
It’s important to distinguish between estate tax and inheritance tax<\/strong>. The federal government imposes an estate tax on the transfer of a decedent’s assets above a certain (currently very high) exemption amount. There is no federal inheritance tax<\/strong> (where the tax is levied on the beneficiaries for what they inherit). However, some states do impose an inheritance tax. New York currently does not have an inheritance tax, but it does have a state estate tax. California does not have either an estate tax or an inheritance tax. This new IRS ruling primarily impacts federal capital gains tax calculations for beneficiaries, not directly state inheritance or estate taxes, though the overall value of what beneficiaries receive can be affected.

What Does This Mean for Your Estate Plan?<\/strong><\/p>\n\n\n\n

This ruling underscores the critical need to review and potentially revise existing estate plans, particularly those involving irrevocable trusts. The strategies that were optimal a few years ago might now have different, potentially less favorable, tax consequences for your beneficiaries.
Consider these points:<\/p>\n\n\n\n

Grantor’s Intentions:<\/strong> The original goals for establishing the trust\u2014be it asset protection, tax minimization, or qualifying for benefits\u2014need to be weighed against these new tax considerations.<\/p>\n\n\n\n

Review Trust Provisions:<\/strong> The specific language and structure of your irrevocable trust are paramount.<\/p>\n\n\n\n

Asset Types:<\/strong> The type of assets held in the trust (e.g., highly appreciated real estate, stocks) will influence the potential capital gains tax impact.<\/p>\n\n\n\n

TYS is Here to Help<\/strong><\/p>\n\n\n\n

Navigating the complexities of estate planning and tax law requires expert guidance. The team at TYS Accounting is well-versed in these evolving regulations. We can help you understand how IRS Revenue Ruling 2023-2 might affect your specific situation and work with you and your legal counsel to ensure your estate plan aligns with your long-term financial goals and minimizes potential tax burdens for your loved ones.<\/p>\n\n\n\n

Contact our New York or California<\/a> offices today for a consultation. Don’t let regulatory changes catch you unaware; proactive planning is key to financial peace of mind.<\/p>\n\n\n\n

<\/p>\n","protected":false},"excerpt":{"rendered":"

New York to California \u2013 For years, families have turned to irrevocable trusts as a cornerstone of their estate planning, aiming to protect assets and ensure a smooth transfer to beneficiaries. A key concern in this process has always been the tax implications, particularly regarding capital gains. Historically, the “step-up in basis” has been a valuable benefit, potentially eliminating capital … Read More<\/a><\/p>\n","protected":false},"author":1,"featured_media":5168,"comment_status":"closed","ping_status":"open","sticky":true,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[9],"tags":[],"class_list":["post-5163","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tax-accounting"],"yoast_head":"\nNavigating New Terrain: IRS Ruling 2023-2 and Your Estate Plan<\/title>\n<meta name=\"description\" content=\"TYS Blog where news on taxes, money and business advice. 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