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 best times to go to Sharm el-Sheikh, for swimming and diving, are the month of April, and from mid-October to mid-November. Summer, from mid-May to September, is actually quite hot, and while the sea is pleasantly warm (especially in August and September) and you can enjoy long dives, it can be difficult to get around and to sunbathe during the day.