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Remaindermen

Last Updated March 23, 2009

Definition

The party who will receive the remaining principal of a trust, when the principal beneficiary dies .

For example: A's trust is designed to pass assets to S for life. After S's death, the assets are passed to A's children. The children are the remaindermen ( or remainder beneficiaries)

Referring Cite

§ 1.664-3(a)(6)(ii).

Additional Helpful Information

If a trust is named as a beneficiary of a retirement account, a list of all of the beneficiaries of the trust (including contingent and remaindermen beneficiaries with a description of the conditions on their entitlement sufficient to establish that the spouse is the sole beneficiary) is one of the documentation that must be provided to the plan administrator , trustee or IRA custodian - in order for the trust to be a qualified trust,