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The trustee of the Geddings Trust has the discretion to distribute the income or

ID: 2476977 • Letter: T

Question

The trustee of the Geddings Trust has the discretion to distribute the income or corpus of the trust in any proportion between the two beneficiaries of the trust, Zoey and Milo. Under the trust instrument, Zoey must receive $5,000 and Milo must receive $10,000 from the trust every year. In the current year, the trust accounting income is $15,000, and its DNI is $12,000. What amount income is recognized by the beneficiaries as the result of the distributions?

Under the trust instrument, Zoey must receive $5,000 and Milo must receive $10,000 from the trust every year. In the current year, the trust’s accounting income is $15,000, and its DNI is $12,000. What amount income is recognized by the beneficiaries as the result of the distributions?

Explanation / Answer

the accounting income of the trust is $15000 but the distributable net income is $12000 so the beneficiaries zoey and milo can not take full recived full amount of $5000 and $10000 repectively .

$12000 is distributed between zoey and milo in the ratio of 1:2 so zoey recived 4000 and milo recived 8000 from the trust .