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 Amalfi Coast is not at its best in summer, when coastal towns swell with vacationers and the heat is often sweltering. Optimum times are May-June and September-October. Visiting in winter is an appealing option---the temperature remains comfortable, rain is relatively rare, and hotel rates are at their lowest.