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.
According to Wiki, Australia largely uses the 'meteorology reckoning of seasons' which means that the season starts about 3 weeks earlier than it does in the 'astronomical reckoning of seasons. As a result, Summer would start on the 1st of December. MistWing Â· 10 years ago. 3. Thumbs up.