1. A distribution interest may be classified as: (a) A mandatory interest if the trustee has no discretion to determine whether a distribution should be made, when a distribution should be made or the amount of the distribution. (b) A support interest if the trustee is mandatorily required to make distributions to the beneficiary upon the determination of the trustee that the distribution will satisfy a defined ascertainable standard set forth in the instrument and, upon such a determination, the trust instrument does not otherwise condition such distribution authority on the further discretion of the trustee. (c) A discretionary interest if the trustee has discretion to determine whether a distribution should be made, when a distribution should be made and the amount of the distribution. 2. If a trust contains a combination of a mandatory interest, a support interest or a discretionary interest, the trust must be separated as: (a) A mandatory interest only to the extent of the mandatory language provided in the trust; (b) A support interest only to the extent of the support language provided in the trust; and (c) A discretionary interest for any remaining trust property. 3. If a trust provides for a support interest that also includes mandatory language but the mandatory language is qualified by discretionary language, the support interest must be classified and separated as a discretionary interest. 4. As used in this section, ascertainable standard means a standard relating to a persons health, education, support or maintenance within the meaning of section 2041(b)(1)(A) or 2514(c)(1) of the Internal Revenue Code, 26 U.S.C. 2041(b)(1)(A) or 2514(c)(1), and any regulations of the United States Treasury promulgated thereunder.
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