How to Avoid Inheritance Tax. When someone dies, the money and property left to beneficiaries is subject to an inheritance tax. Sometimes referred to as the death tax, this is an often debated issue as neither the benefactor nor the heirs want to see a large part of an inheritance go to taxes. In 2009, the estate tax only applied to estates valued at more than $3.5 million for an individual and $7 million for a couple. 2  The amount over the limit is taxed at 45%.
Also found in: Dictionary, Thesaurus, Legal, Acronyms, Idioms, Encyclopedia, Wikipedia. shoulder. the area around the glenohumeral joint, the large ball-and-socket joint where the humerus joins the scapula. The smooth, rounded head of the humerus rests against the socket in the scapula. The joint is covered by a tough, flexible protective capsule and is heavily reinforced by ligaments that stretch across the joint.
Like their connected bones the scapulae are paired, with the scapula on the left side of the body being roughly a mirror image of the right scapula. In early Roman times, people thought the bone resembled a trowel , a small shovel. The shoulder blade is also called omo in Latin medical terminology. The scapula forms the back of the shoulder girdle.