lewins theory on change Videos

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The future is bright for \
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Practical Psychology
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Teaching
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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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EPM
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Mister Simplify
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The final two episodes of \\\
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MindToolsVideos
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MeanThat
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Half of Americans believe climate change will devastate the earth during their lifetime, according to new research.<br/><br/>The survey of 5,000 Americans, split evenly by state, revealed that 48% of all respondents believe they’ll live to see climate change destroy the planet.<br/><br/>Respondents in Hawaii were the most likely to agree (66%), with Vermont (59%) and New Mexico (56%) rounding out the top three states most concerned about the effect of climate change in their lifetime.<br/><br/>Washington (55%) and Minnesota (54%) were fourth and fifth, respectively.<br/><br/>Commissioned by Avocado Green Mattress and conducted by Talker Research, the survey also asked respondents if they believe climate change will have a greater impact on their state, versus other states.<br/><br/>Hawaiians were again the most concerned, with 61% believing climate change will be worse for their state than others — this time, followed by Alaskans (55%) and Californians (54%).<br/><br/>Those in Louisiana (53%) and New York (49%) were also concerned about the impact on their state.<br/><br/>Regardless of where they live, 65% of respondents wish they could do more to be environmentally conscious in their day-to-day lives.<br/><br/>“Our experiences, including where we live, have an understandable impact on our worries about climate change,” said Laura Scott, Director of Brand Marketing at Avocado Green Mattress. “That's why learning about the ways we can protect the environment in our local communities is a great way to get involved and see firsthand the change we're making.”<br/><br/>Some respondents admit, that despite taking environmentally conscious actions — they’re not doing it for the good of the planet, but rather, they’re doing it for a more selfish reason.<br/><br/>The survey revealed that 37% of respondents are taking environmentally conscious actions solely because it helps them feel like a good person.<br/><br/>But maybe their reason for taking environmentally friendly actions doesn’t matter: when asked if the intent of their actions or the end result is more important, 33% said the result — with 50% saying both were equally important.<br/><br/>And regardless of why they’re taking environmentally conscious actions, 32% said doing so helps them to sleep better at night.<br/><br/>Half of respondents (47%) said taking care of the environment helps them to take better care of themselves — but others find it exhausting to worry about the environment.<br/><br/>Results also revealed that 10% feel taking care of the environment means they don’t always have time to take care of themselves.<br/><br/>“Taking care of yourself and our planet are harmonious,” said Christine Carpio, Sr. Manager, Community + Social Impact at Avocado Green Mattress. “Choosing eco-friendly products that nurture your well-being ensures your rest and relaxation don’t come at the expense of the environment. The key is making choices that make you feel fulfilled.”
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tutor2u
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HUMAN-K
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