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.
Your shoulder is made up of three bones: your upper arm bone (humerus), your shoulder blade (scapula), and your collarbone (clavicle). The head of your upper arm bone fits into a rounded socket in your shoulder blade. This socket is called the glenoid.A combination of muscles and tendons keeps your arm bone centered in your shoulder socket. These tissues are called the rotator cuff. They cover the head of your upper arm bone and attach it to your shoulder blade.hat most people call the shoulder is really several joints that combine with tendons and muscles to allow a wide range of motion in the arm â from scratching your back to throwing the perfect pitch. Mobility has its price, however.