The Suarez Trust Generated Distributable Net Income (DNI) This Year

question 30

Multiple Choice

The Suarez Trust generated distributable net income (DNI) this year of $150,000, two-thirds of which was portfolio income, and the balance of which was exempt interest. Under the terms of the trust, Clara Suarez is to receive an annual income distribution of $30,000. At the discretion of the trustee, additional distributions can be made to Clara or to Clark Suarez III. This year, the trustee's distributions to Clara totaled $60,000. Clark received $90,000. How much of the trust's DNI is assigned to Clara?

• A) $75,000
• B) $60,000
• C) $45,000
• D) $30,000

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Definitions:

Work-Life Balance

The equilibrium between professional duties and personal life, ensuring neither side negates the importance or fulfillment of the other.

Single Parents

Individuals who are raising a child or children without the presence or involvement of the other parent.

Dual-Career Couples

Partners or spouses who both pursue their own careers, often facing challenges in coordinating work-life balance, relocation, and family responsibilities.

Family-Friendliness

Refers to policies or characteristics of a workplace that support the needs of employees with families, enhancing work-life balance.