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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.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
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 regarding what distributions are appropriate for a particular trust beneficiary.
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://lewissaret.com/2014/07/10/ascertainable-standards-and-trust-distributions-what-you-should-know/
Jul 10, 2014 · The trust is there to “maintain and support” a beneficiary’s habitual lifestyle patterns. For example, if year after year, the beneficiary usually takes a short vacation to the Bahamas for $1,500, the Trustee could make a distribution from the trust to help pay for that yearly vacation.
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