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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.foxrothschild.com/publications/what-does-maintenance-and-support-really-mean-in-a-trust/
Sep 17, 2013 · Trusts frequently provide that income and/or principal can be paid to a beneficiary in the Trustee’s discretion for the beneficiary's health, education, maintenance, and support. This standard, also known as an "ascertainable standard", is commonly included in a trust provision for three main reasons:Author: Matthew A. Levitsky
http://www.margolis.com/our-blog/our-blog/bid/69873/what-does-maintenance-comfort-and-support-in-trust-really-mean
Oct 18, 2011 · Trusts commonly provide that distributions may be made for the "reasonable maintenance, comfort and support" of the beneficiary. These are often part of the so-called "HEMS" standard—"health, education, maintenance and support"—that the Internal Revenue Service has deemed to create a safe harbor.
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 …
https://www.handlerlevine.com/faq/estate-planning-documents-process/substantive-legal-questions-estate-planning-documents/
The IRS says that such a Trustee can only use the Trust funds for themselves for certain reasons, including distribution of all income, and distributions of principal for "health, education, maintenance and support." The Treasury Regulations provide some assistance in knowing what these terms mean.
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