Page 15 - Nexia SAB&T Trust Guide 2022

IDENTIFYING TYPES OF SPECIAL TRUST

Is the trust created solely for the benefit of one or more persons who is or are
persons with a disability as defined in section 6B(1)?

Is the trust created by or under the
Does the disability prevent
such person or persons from Will of a deceased person, solely for
the benefit of beneficiaries who are
earning sufficient income for their relatives in relation to that deceased
maintenance or from managing person and were they all alive on the
their own financial affairs?
date of death of the deceased?

Was at least one Was the youngest
such beneficiary of the beneficiaries
Not a Not a
under the age of 18
special still alive on the last special on the last day of the
day of the year of
trust trust
assessment of the year of assessment
trust? of the trust?

Not a Are the beneficiaries Not a
special relatives in relation special Type B Trust
trust to each other? trust

Not a Yes
special Type-A trust Key:
trust No

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