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 shoulder is a ball and socket joint (Figure 2). The ball is the upper part of the arm bone (humerus) and is called the humeral head. The socket is smaller and is part of the shoulder blade (scaptila). The ball is held in the socket by ligaments and by the rotator cuff tendons. The rotator cuff muscles start on the shoulder blade and turn into tendons which attach to the ball. In shoulder replacement surgery the ball is replaced with a metal ball attached to a stem (Figure 3). The stem is inserted down the shaft of the humerus.