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.
You are essentially right â the top portion of the front leg of the hog is called the blade shoulder, the Boston blade shoulder, or the Boston butt, depending on where you live. The Boston butt, rolled Boston butt, smoked Boston butt, blade roast, and blade steak are cuts that come from this section of the animal. The lower portion of the shoulder, where the front leg joins the body, is called the arm shoulder or picnic shoulder. The boneless arm picnic roast, smoked picnic roast, fresh picnic shoulder, and cushion picnic shoulder are names of cuts that come from the lower front shoulder.