Final trust return with different beneficiaries

[DougS]

Completing final trust return for nonrevocable trust.

Primary beneficiary has been receiving all annual earnings per direction in the trust document.

Primary beneficiary deceased during 2023 tax year.

Trust doc lists secondary beneficiaries (Settlor's children) to receive trust assets on primary beneficiary's death.

My understanding of tax law is that the secondary beneficiaries are actually called remaindermen, and not termed as beneficiaries.  And as remaindermen they are receiving the assets of the trust, not income from the trust.  Therefore, in the tax return they will not be listed as beneficiaries for tax purposes.

Am I correct in my thinking?  If not, please advise.

[Mike9241]

@DougS A contingent beneficiary, also known as a remainder beneficiary, a remainderman, or a secondary beneficiary, is an individual or entity who is scheduled to receive an estate or trust distribution, after the death of the Trustor, but only if the primary beneficiary has passed away, or is unable or unwilling to accept the distribution. If the primary beneficiary dies, the remainder beneficiary is entitled to receive the remaining assets still held within the trust. If the primary beneficiary dies, the remainder beneficiary will receive post-death income