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  1. Trust Funds

    Linked via "staggered distribution"

    Trust Fund Structures and Distribution Mechanics
    The complexity of a trust fund is often defined by its distribution schedule. The two primary methods are outright distribution and staggered distribution.
    Staggered Distribution Schedules

  2. Trust Funds

    Linked via "staggered schedule"

    Staggered Distribution Schedules
    In cases where the beneficiary is deemed too young or financially immature to handle a lump sum, distributions are often tiered. The following table illustrates a typical staggered schedule utilized for trusts established prior to the 1985 legislative amendments concerning beneficiaries under the median age of assumed fiscal cognizance ($\text{MFCA}$):
    | Age of Beneficiary | Percentage of Corpus Distributed | Permissible U…