The adjustment diminishes the income interest in a trust that requires all of the income to be paid at least annually to a spouse and for which an estate tax or gift tax marital deduction would be allowed, in whole or in part, if the trustee did not have the power to make the adjustment.
Oman Climate The Climate of Oman can be described as subtropical dry, hot desert climate with low annual rainfall, very high temperatures in summer and a big difference between maximum and minimum temperatures, especially in the inland areas. Summer (June to September) is very low rainfall.
The coastal strip is usually dry and hotter than the rest in the summer, as the Truong Son Mountains do not allow it to enjoy most rainfall of south-western monsoon (from April to October). Unprotected coasts in their turn, however, make it wet and colder than the rest in winter-monsoon season (from November to March). Also, storms and typhoons strike this area more frequently than the northern coasts in summer months (from July to November).