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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.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
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.
https://www.jdsupra.com/legalnews/the-limits-of-discretion-trust-distribu-17610/
Sep 11, 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.
https://www.mondaq.com/unitedstates/Family-and-Matrimonial/263420/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://www.foxrothschild.com/publications/what-does-maintenance-and-support-really-mean-in-a-trust/
Sep 17, 2013 · Specifically, the trust property won't be included in the trustee/beneficiary's taxable estate if an ascertainable standard is used. What encompasses health and education is fairly clear. However, our clients frequently ask us for guidance on what sort of distributions can be made for maintenance and support.Author: Matthew A. Levitsky
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