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 a ball-and-socket joint made up of three bones: your upper arm bone (humerus), your shoulder blade (scapula), and your collarbone (clavicle). The head of the upper arm bone fits into a shallow socket in your shoulder blade. Strong connective tissue, called the shoulder capsule, surrounds the joint.To help your shoulder move more easily, synovial fluid lubricates the shoulder capsule and the joint.rozen shoulder, also called adhesive capsulitis, causes pain and stiffness in the shoulder. Over time, the shoulder becomes very hard to move. Frozen shoulder occurs in about 2% of the general population.