{"id":4244,"date":"2023-03-31T14:21:00","date_gmt":"2023-03-31T14:21:00","guid":{"rendered":"https:\/\/oandgaccounting.com\/staging\/?p=4244"},"modified":"2023-03-31T21:54:27","modified_gmt":"2023-03-31T21:54:27","slug":"trust-me-its-fun-a-lighthearted-look-at-irrevocable-trusts-and-step-up-basis-in-revenue-ruling-2023-02","status":"publish","type":"post","link":"https:\/\/oandgaccounting.com\/staging\/es\/trust-me-its-fun-a-lighthearted-look-at-irrevocable-trusts-and-step-up-basis-in-revenue-ruling-2023-02\/","title":{"rendered":"Cr\u00e9eme, es divertido: Una mirada desenfadada a los fideicomisos irrevocables y la base imponible progresiva en la Resoluci\u00f3n Tributaria 2023-2"},"content":{"rendered":"<div class=\"onefivequestion\">\n<div class=\"container py-4 text-left\">\n<p>\u00a1Hola, fan\u00e1ticos de los impuestos! \u00a1Listos para un viaje salvaje por la tierra de... <a href=\"https:\/\/www.irs.gov\/newsroom\/understanding-irs-guidance-a-brief-primer#:~:text=A%20revenue%20ruling%20is%20an,a%20specific%20set%20of%20facts.\" rel=\"noopener\" target=\"_blank\">Resoluciones de ingresos del IRS<\/a>Abr\u00f3chense los cinturones, porque hoy nos sumergiremos en <a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/rr-23-02.pdf\" rel=\"noopener\" target=\"_blank\">Resoluci\u00f3n de Ingresos 2023-2<\/a>, Y prometemos hacerlo lo m\u00e1s divertido y atractivo posible. Al fin y al cabo, \u00bfqui\u00e9n dijo que los impuestos no pueden ser entretenidos? \u00a1Vamos!<\/p>\n<p>Imag\u00ednate esto: Alex tiene un <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/abusive-trust-tax-evasion-schemes-questions-and-answers\" rel=\"noopener\" target=\"_blank\">fideicomiso irrevocable<\/a> (Lo llamaremos &quot;Trusty&quot;), y tienen un activo valioso en \u00e9l. Alex se pregunta si el activo recibir\u00e1 un &quot;\u201c<a href=\"https:\/\/www.law.cornell.edu\/wex\/stepped-up_basis\" rel=\"noopener\" target=\"_blank\">aumento de base<\/a>\u201dCuando fallezcan. Quiz\u00e1s te preguntes: &quot;\u00bfAvanzar en qu\u00e9 ahora?&quot;. No te preocupes, \u00a1te lo explicamos!<\/p>\n<p>Un &quot;aumento de la base&quot; es un concepto fiscal que ajusta el valor de los bienes heredados a su valor justo de mercado al fallecer el propietario. Pero la verdadera pregunta es si el bien de Trusty se beneficiar\u00e1 de esta ventaja fiscal. La respuesta, cortes\u00eda del IRS, es un rotundo &quot;\u00a1No!&quot;.\u201c<\/p>\n<p>Entonces, \u00bfpor qu\u00e9 el activo de Trusty no se beneficia de la mejora? Analicemos los hechos, las leyes, el an\u00e1lisis y las inversiones para que pueda comprobarlo usted mismo.<\/p>\n<p><strong>Hechos<\/strong> Alex crea Trusty y deposita en \u00e9l un activo valioso. El fideicomiso se establece de forma que el activo quede excluido del patrimonio de Alex cuando fallezca. Con el tiempo, el valor del activo aumenta.<\/p>\n<p><strong>Leyes<\/strong> He aqu\u00ed un vistazo r\u00e1pido a las leyes fiscales que entran en juego:<\/p>\n<ul>\n<li><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/671\" rel=\"noopener\" target=\"_blank\">Secci\u00f3n 671<\/a>:C\u00f3mo se determina el ingreso tributable de una persona cuando se la considera propietario de un fideicomiso.<\/li>\n<li><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/1012\" rel=\"noopener\" target=\"_blank\">Secci\u00f3n 1012(a)<\/a>:La base de la propiedad es su costo, salvo algunos casos especiales.<\/li>\n<li><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/1014\" rel=\"noopener\" target=\"_blank\">Secci\u00f3n 1014(a)(1)<\/a>:La base de la propiedad adquirida o transmitida de un difunto es el valor justo de mercado en el momento de la muerte del difunto.<\/li>\n<li><a href=\"https:\/\/www.law.cornell.edu\/uscode\/text\/26\/1014\" rel=\"noopener\" target=\"_blank\">Secci\u00f3n 1014(b)<\/a>:Enumera siete tipos de propiedades que califican para un aumento de base.<\/li>\n<\/ul>\n<p><strong>An\u00e1lisis <\/strong>El activo de Trusty no califica para un aumento de base porque no cumple ninguno de los siete casos especiales enumerados en la ley tributaria (\u00a7 1014(b)). El activo no era...\u201c<a href=\"https:\/\/www.merriam-webster.com\/dictionary\/bequeath\" rel=\"noopener\" target=\"_blank\">legado<\/a>,\u201d \u201c<a href=\"https:\/\/www.merriam-webster.com\/dictionary\/devise\" rel=\"noopener\" target=\"_blank\">ideado<\/a>,&quot; o &quot;\u201d<a href=\"https:\/\/www.merriam-webster.com\/dictionary\/inherit\" rel=\"noopener\" target=\"_blank\">heredado<\/a>.\u201d Fue colocado en Trusty antes de la muerte de Alex y tampoco pas\u00f3 desapercibido. <a href=\"https:\/\/www.law.cornell.edu\/wex\/intestacy#:~:text=Intestacy%20is%20the%20state%20of,inherit%20the%20decedent's%20assets.\" rel=\"noopener\" target=\"_blank\">testamento o intestado<\/a>. Adem\u00e1s, Alex no ten\u00eda ning\u00fan poder especial sobre Trusty, y el activo no era... <a href=\"https:\/\/www.law.cornell.edu\/wex\/community_property\" rel=\"noopener\" target=\"_blank\">propiedad comunitaria<\/a> o parte de Alex <a href=\"https:\/\/www.irs.gov\/businesses\/small-businesses-self-employed\/estate-tax\" rel=\"noopener\" target=\"_blank\">bienes<\/a>.<\/p>\n<p><strong>Tenencia <\/strong>El IRS concluye que el activo de Trusty no obtiene un incremento en la base imponible tras el fallecimiento de Alex, ya que no fue adquirido ni heredado de un difunto, seg\u00fan lo define la legislaci\u00f3n tributaria. Por lo tanto, la base imponible del activo permanece igual que antes del fallecimiento de Alex.<\/p>\n<p>En resumen, si tiene un fideicomiso irrevocable como Trusty, recuerde que los activos que lo componen podr\u00edan no recibir ese incremento en la base imponible tras su fallecimiento. Es una l\u00e1stima, pero bueno, \u00a1as\u00ed son los impuestos! En caso de duda, consulte con un experto en impuestos para asegurarse de comprender los pormenores de su fideicomiso.<\/p>\n<p>Y aqu\u00ed lo tienen: una visi\u00f3n amena, interesante y f\u00e1cil de entender de la Resoluci\u00f3n Tributaria 2023-2. \u00a1Compartan su nueva sabidur\u00eda fiscal con el mundo!<\/p>\n<p><script async src=\"https:\/\/pagead2.googlesyndication.com\/pagead\/js\/adsbygoogle.js?client=ca-pub-3039986354638252\"\n     crossorigin=\"anonymous\"><\/script><br \/>\n<ins class=\"adsbygoogle\"\n     style=\"display:block; text-align:center;\"\n     data-ad-layout=\"in-article\"\n     data-ad-format=\"fluid\"\n     data-ad-client=\"ca-pub-3039986354638252\"\n     data-ad-slot=\"8101689985\"><\/ins><br \/>\n<script>\n     (adsbygoogle = window.adsbygoogle || []).push({});\n<\/script><\/p><\/div>","protected":false},"excerpt":{"rendered":"<p>Hey there, tax fans! Ready for a wild ride through the land of IRS Revenue Rulings? Buckle up, because today we&#8217;re diving into Revenue Ruling 2023-2, and we promise to make it as fun and engaging as possible. After all, who said taxes can&#8217;t be entertaining? Let&#8217;s go! Picture this: Alex has an irrevocable trust &hellip; <a href=\"https:\/\/oandgaccounting.com\/staging\/es\/trust-me-its-fun-a-lighthearted-look-at-irrevocable-trusts-and-step-up-basis-in-revenue-ruling-2023-02\/\" class=\"more-link\">Continue reading<span class=\"screen-reader-text\"> &#8220;Trust Me, It&#8217;s Fun: A Lighthearted Look at Irrevocable Trusts and Step-Up Basis in Revenue Ruling 2023-2&#8221;<\/span><\/a><\/p>","protected":false},"author":1,"featured_media":4153,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[1],"tags":[],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v22.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Trust Me, It&#039;s Fun: A Lighthearted Look at Irrevocable Trusts and Step-Up Basis in Revenue Ruling 2023-2 - O&amp;G Tax and Accounting<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/oandgaccounting.com\/staging\/es\/trust-me-its-fun-a-lighthearted-look-at-irrevocable-trusts-and-step-up-basis-in-revenue-ruling-2023-02\/\" \/>\n<meta property=\"og:locale\" content=\"es_ES\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Trust Me, It&#039;s Fun: A Lighthearted Look at Irrevocable Trusts and Step-Up Basis in Revenue Ruling 2023-2 - O&amp;G Tax and Accounting\" \/>\n<meta property=\"og:description\" content=\"Hey there, tax fans! 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Ready for a wild ride through the land of IRS Revenue Rulings? Buckle up, because today we&#8217;re diving into Revenue Ruling 2023-2, and we promise to make it as fun and engaging as possible. After all, who said taxes can&#8217;t be entertaining? Let&#8217;s go! 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