"Health" in HEMS Means Complete Well-Being

Authors

Claudia E. Tordini
Richard S. Franklin

Abstract

This article focuses on the definition of “health” as used in the ascertainable standard exception of Internal Revenue Code § 2041(b)(1)(A), most frequently articulated in trusts as “health, education, maintenance and support” (HEMS). It is clear that a discretionary power to distribute for one’s own health is permitted without causing a taxable general power of appointment, but there is a dearth of authority indicating the meaning of health for this purpose. This article provides the research and foundation for understanding that health as used in HEMS is a state of complete physical, mental, and social well-being, and not merely the absence of disease and infirmity. This is the definition of health used by the World Health Organization. It reflects that health is a quality or state of wholeness in the individual, is more than freedom-from-disease, and extends beyond physical states to emotional, psychological, and social well-being.

Recommended Citation

Tordini, Claudia E. and Franklin, Richard S. (2026) ""Health" in HEMS Means Complete Well-Being," ACTEC Law Journal: Vol. 50: No. 3, Article 4.
Available at: https://scholarlycommons.law.hofstra.edu/acteclj/vol50/iss3/4