The ultimate purpose of all trusts is to provide financial benefits to those fortunate souls who are the beneficiaries. There is almost an infinite number of ways by which those benefits may be transmitted, each with its own direct dispositive and tax consequences. Depending on a beneficiary’s circumstances, the most appropriate means for making distributions to him or her may be quite simple or strikingly complex. In this program, we will explore:

• Mandatory distributions
• Discretionary distribution schemes having broad standards and narrow standards
• Benchmarks for distributions including income, principal, unitrust amounts and annuities
• Loans to beneficiaries

Cancellation Policy If you wish to cancel your teleconference registration prior to the time the program Materials (Intellectual Property)/Pin are sent out by BSe, then you will be allowed a full refund of your registration fee. If you wish to cancel your teleconference registration AFTER the program Materials (Intellectual Property)/Pin are sent out by BSe, then you will be charged a $100 cancellation/materials fee.

Archive Note: CE credits available for event recordings are CTFA, CWS and AFIM. No other CE credits are approved for recordings. Your archive will be available within 5 days of the live event.

State CE Exceptions: Attorneys must apply for CLE approval 30 days before event date or earlier. Click on your state for application.