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.
Along the coast of the Gulf of Oman (zone 1 in the map) the climate is desert and sunny all year-round, with a few winter rains, more likely in the far north, ie the Musandam Peninsula, an exclave of Oman in the United Arab Emirates, where 15/20 millimetres of rain per month fall from December to March.