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If any more assets remain in the Trust, the Trustee may pay any death, inheritance, and estate taxes, and then distribute any remaining assets to Paul's heirs. However, we have not encountered any cases actually interpreting these provisions to prevent a settlor from selling the right to mandatory disbursements from a trust. Also as part of that transaction, Kathleen S~ agreed that any excess proceeds from the policy would not revert to her estate or to any other person. The trust document names the “Estate of the Insured” as the secondary beneficiary. P~'s guardian executed an Amendment of Application, which apparently also is signed by an agent of the insurance company. Although the guardian does not use the disbursements for the grantor's food and shelter, the disbursement is considered cash income to the grantor for SSI purposes. Pursuant to the trust agreement, the trustee retains full discretion to distribute trust assets or income to Mr. Therefore, based on the information we currently have, we do not think SSA should find that the Forethought package is valid under Wisconsin law. During Cynthia's lifetime, it appears that the beneficiaries of the trust include Matthew and Cynthia's other children, whether born or adopted before or after the trust instrument was executed. Therefore, the contingent beneficiaries of this trust are the issue of Sharon H~ that survive Sarah H~'s death. G~' "support, welfare and health," but directs that payments "shall be reduced or withheld" as necessary to preserve his "continued eligibility for Medicaid, Social Security Disability income, or any similar income or services." Trust Agreement, Article III, B, C(4). The separate trust may be terminated at the trustee's discretion if the fair market value of the separate trust assets does not exceed ,000.00. Otherwise, the separate trust will terminate upon Mr. M~, Jr., (~), OGC-V (B~) to M~, ARC-MOS (June 9, 1999) at 5. ...