Items in which income beneficiaries do not share pro rata include, for example, amounts with respect to which the governing instrument provides:
(4) Items in which income beneficiaries do not share pro rata include, for example, amounts with respect to which the governing instrument provides:
(i)that all interest income received from tax exempt state or municipal bonds, including bonds of states other than New York and of their instrumentalities, be paid to a designated beneficiary, with all other income to be divided equally among#
(i) that all interest income received from tax exempt state or municipal bonds, including bonds of states other than New York and of their instrumentalities, be paid to a designated beneficiary, with all other income to be divided equally among the designated beneficiary and other beneficiaries;
(ii)that all dividends and interest be paid to a designated beneficiary, with all capital gains distributable to a different beneficiary;#
(ii) that all dividends and interest be paid to a designated beneficiary, with all capital gains distributable to a different beneficiary;
(iii)that a fixed annuity be paid out of the income to a designated beneficiary, with the remainder of income to be accumulated or distributed to other beneficiaries; and#
(iii) that a fixed annuity be paid out of the income to a designated beneficiary, with the remainder of income to be accumulated or distributed to other beneficiaries; and
(iv)any combination of the foregoing.#
(iv) any combination of the foregoing.