The adjustment reduces the actuarial value of the income interest in a trust to which a person transfers property with the intent to qualify for a gift tax exclusion. The adjustment changes the amount payable to a beneficiary as a fixed annuity or a fixed fraction of the value of the trust assets.
The northern hemisphere has its winter in December to February. Parts of Brazil is in the tropics, and don't reallyâ¦ have a summer or winter, but the parts that do have that sort of climate, from around Rio and SÃ£o Paulo and southwards, are in the southern hemisphere, where it is summer in December to February. 12 people found this useful.
Tropical north eastern Brazil has two seasons, but itâs difficult to distinguish the two. The average temperature is 26 Â° to 30 Â° C all year round. During the months January to June there may be a nice refreshing rain shower or two.