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.
The Superficial Muscles of the Body. The muscles of the body create most of the exterior form of the body. These undulations in the surface are what artists have always sought to portray.The characteristic flexing of the muscles profoundly changes the outside structure of the figure because when one muscle moves, others follow.he shoulder muscles are called deltoids. These triangular muscles define the upper shoulders. The palmaris longus muscle will protrude in the wrist area when you make a fist and flex your biceps. Biceps are easily recognizable large bumps on the upper inside of the arm.