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.
In Depth: Shoulder. The shoulder is a complex combination of bones and joints where many muscles act to provide the widest range of motion of any part of the body. Numerous muscles help stabilize the three joints of the shoulder while giving it motion. It connects with the collarbone at the front of the body. 2  Humerus: The largest bone of the arm, the humerus connects to the scapula and clavicle in the shoulder. 3  The head of the bone has a ball-like knob to create a ball-and-socket joint with the scapula.