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 sternoclavicular joint, also referred to as the âSC jointâ, is the area of the shoulder where the collarbone (the clavicle) connects to the breastbone (the sternum).These two bones are connected and held tightly together by ligaments, muscles, cartilage and tissue.he sternoclavicular joint, also referred to as the âSC jointâ, is the area of the shoulder where the collarbone (the clavicle) connects to the breastbone (the sternum).