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https://www.wealthmanagement.com/estate-planning/health-education-maintenance-and-support-0
Health, Education, Maintenance and Support Sometimes abbreviated as HEMS, the ascertainable standard is undeniably a creature of tax law,1 though it must also operate in the realm of trust.
https://www.sbshlaw.com/hems/
The trust document can broadly define health, education, maintenance and support. Those words encompass almost any need that your beneficiary might have short of luxury goods or leisure travel.
https://www.wealthdirector.com/2013/09/the-limits-of-discretion-trust-distributions-for-health-education-maintenance-and-support/
Sep 10, 2013 · Trustees are often granted the power to distribute trust property “in the Trustee’s discretion” for a beneficiary’s “general well-being,” “best interests,” “comfort,” or, most commonly, “health, education, maintenance and support.” This “health, education, maintenance and support” distribution standard is so common that most trustees and other trust advisors refer to it simply as the …
http://www.lanutilaw.com/news/hems-health-education-maintenance-and-support-what-is-it/
Nov 19, 2015 · It is a little surprising that there is not a lot of guidance on what the phrase health, education, maintenance, and support (HEMS) really means. This phrase appears in nearly every trust written in the United States. HEMS is an IRS approved phrase for tax reasons and has been adopted by the legal profession to cover reasonable limits on trust ...
https://www.comtrst.com/wp-content/uploads/2013/05/CDMB-Presentation-re-Discretionary-Distributions-A-Trustees-Guideline.pdf
The most commonly used standard is the Health, Education, Maintenance and Support (“HEMS”) standard, as it is expressly referenced in Internal Revenue Code Section 2041(b)(1)(A). 1 This HEMS standard is commonly referred to as an
https://www.foxrothschild.com/publications/what-does-maintenance-and-support-really-mean-in-a-trust/
Sep 17, 2013 · It is generally agreed that maintenance and support include accustomed living expenses such as mortgage payments, property taxes, insurance payments, utility payments, vacations, and the like. Whether the standard includes items of a more luxurious nature gets into a gray area.Author: Matthew A. Levitsky
http://www2.csudh.edu/rmalamud/elder1013.pdf
support (there is a lot of authority that “support” includes the three other terms: health, maintenance, and education). What is support? It seems that identical trusts with different trustees and beneficiaries will come to different conclusions as to what is meant by the term “support…
http://www.mondaq.com/unitedstates/x/263420/wills+intestacy+estate+planning/The+Limits+Of+Discretion+Trust+Distributions+For+Health+Education+Maintenance+And+Support
This "health, education, maintenance and support" distribution standard is so common that most trustees and other trust advisors refer to it simply as the "HEMS" standard. The HEMS standard is common in trust planning because limiting distributions to such an ascertainable standard avoids a number of transfer tax pitfalls.
https://lewissaret.com/2014/07/10/ascertainable-standards-and-trust-distributions-what-you-should-know/
Jul 10, 2014 · Routine health care exams; Dental care; Eye care; Prescription drugs; 2. Education. Trustees can also make distributions for a beneficiary’s education needs. The education standard generally refers to payment of living expenses, as well as fees and other costs for attending institutions of higher education as well as primary and secondary education.
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