You are correct, a HEET requires a non-skip person, charitable organization as a beneficiary.
I am spot checking my CPA because I have always had a few questions and he has not provided satisfactory answers. So I am asking the forum what their understanding is.
My interpretation would match yours, that since the charity is called out as a beneficiary any money distributed from the trust would be a beneficiary distribution.
However, my CPA has been putting this under charitable Deductions.
I am curious to know if this is a 6, 1/2 dozen choice or if there is a clear differentiation between which choice to make.
I would appreciate thoughts and comments from the community.
