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https://www.irs.gov/pub/irs-wd/0028008.pdf
Internal Revenue Service Index No.: 2041.00-00 Number: 200028008 ... the decedent which is limited by an ascertainable standard relating to the health, education, support, or maintenance of the decedent shall not be deemed a ... not to exercise the power is reasonably measurable in terms of his needs for health, education, or support (or any ...
https://www.irs.gov/pub/irs-wd/1039008.pdf
Oct 01, 2010 · as the trustee deems necessary for the education, support, maintenance, or health of the beneficiary in the standard of living to which the beneficiary is accustomed as of Date 1, but in determining need, the corporate trustee shall take into consideration such …
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.
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.” The following are a …
https://www.handlerlevine.com/faq/estate-planning-documents-process/substantive-legal-questions-estate-planning-documents/
What does health, education, maintenance and support mean, and why do you use these terms? The IRS in Section 2041of the Internal Revenue Code sets out ascertainable standards for distributions from a trust where the trustee and the beneficiary are the same person, as is often the case with a trust for a surviving spouse.
https://www.comtrst.com/wp-content/uploads/2013/05/CDMB-Presentation-re-Discretionary-Distributions-A-Trustees-Guideline.pdf
distributions to beneficiaries. 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
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