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https://www.wealthdirector.com/2013/09/the-limits-of-discretion-trust-distributions-for-health-education-maintenance-and-support/
Sep 10, 2013 · 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://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/
When distributions to a beneficiary are limited to that beneficiary’s health, education, maintenance and support then the trust is said to have an “ascertainable standard” Interestingly, including the words “for that beneficiary’s comfort and general welfare” are not considered an ascertainable standard.
http://www2.csudh.edu/rmalamud/elder1013.pdf
The benefit and problem with using health, support, education, or maintenance is that it leaves a lot to the imagination. Donald Trump’s support is far different than that of a 15-year-old or even the rest of us. Even education could be problematic. Does it include undergraduate and graduate college? And what about private versus public education?
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
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 “ascertainable standard” as it allows a trustee with parameters in which to make decisions
https://lewissaret.com/2014/07/10/ascertainable-standards-and-trust-distributions-what-you-should-know/
Jul 10, 2014 · Most importantly, it serves to restrict how much and when a trustee can distribute trust assets, which helps preserve trust assets. One commonly accepted standard used in discretionary trusts is called the Health, Education, Maintenance and Support standard (“HEMS”).
https://www.irs.gov/pub/irs-wd/0130030.pdf
ascertainable standard relating to the possessor’s health, education, support or maintenance, if the extent of the possessor’s duty to exercise and not to exercise the power is reasonably measurable in terms of his needs for health, education, or support (or any combination of them). The regulation provides that a power to invade for the
https://www.sandiegoestateplanninglawyerblog.com/standards_for_heath_education/
In the years between the distributions the trustee has the discretion to make distributions for “health, education, support, and maintenance.” The IRS in Section 2041of the Internal Revenue Code sets out ascertainable standards for “health, education, support, and maintenance.”
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