If you are diagnosed with hypersomnia, your doctor can prescribe various drugs to treat it, including stimulants, antidepressants, as well as several newer medications (for example, Provigil and Xyrem).
You may have your 2015 RMD made payable directly to the charity (provided it meets the IRS definition of a qualified charity), and then designate it as a qualified charitable distribution on your tax return. You'll have satisfied your distribution requirement, and you won't have to pay income taxes on that money.
Where an inter vivos trust does not distribute taxable income in the year in which it is earned, the trustee of the trust will usually be required to pay tax on that income at the highest marginal rate - 45% (S99A ITAA36).However, in a testamentary trust this may not be the case.Where the tax year in which the accumulation occurs ends within three years of the death of the willmaker, the trustee may be taxed at usual adult tax rates, not a flat 45%.owever, in a testamentary trust this may not be the case. Where the tax year in which the accumulation occurs ends within three years of the death of the willmaker, the trustee may be taxed at usual adult tax rates, not a flat 45%.