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Income beneficiary |
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Income beneficiary One who receives income from a trust. How to thank TFD for its existence? Tell a friend about us, add a link to this page, add the site to iGoogle, or visit webmaster's page for free fun content. |
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| Paying principal to the income beneficiary would increase the distribution deduction (and thus reduce the tax). For instance, principal payments on a mortgage secured by the rental real estate and capital improvement expenses for the real estate are principal charges; (3) thus, the income beneficiary would receive the rental income without reductions for these expenses. The Special Needs Trust provides that a specific portion of the amount it receives from the Charitable Remainder Trust will be paid to the income beneficiary (in your case, the individual with special needs) each month. |
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