Do you encounter beneficiaries ... a presumption that any distribution made from the trust to a beneficiary is deemed to come first from the income of the trust. For example, if a trust receives ...

Trustees are often granted the power to distribute trust property “in ... when making or refusing to make distributions. For example, if a current beneficiary requests a distribution for an ...

For example ... distributions provide no protection from these events. An alternative approach is for your children or loved ones to receive their legacy through a beneficiary controlled trust.

"Outright" distributions ... A Beneficiary Controlled Trust will help protect your loved ones from the bad things in life that may occur without any fault of your loved ones. For example, divorce ...

Finally, trusts often protect the beneficiary from their own impulses to spend recklessly. By naming a successor trustee to control distributions ... trust agreement can be supplemented by a ...

below is another simplified example of a provision that is intended to protect trust funds from all kinds of potential misuse: The trustee may choose to withhold distributions to a beneficiary at ...

Appleby: 5 Common Errors to Fix in Your IRA Before the IRS Flags Them Both person and nonperson (a trust ... distribution year, as nonspouse beneficiaries cannot roll over such distributions ...

makes income and wealth available to beneficiaries as they meet goals or benchmarks. For example, trust distributions might match or be a multiple of income earned by the beneficiary. Or a trust ...