Property Ownership

What is 'beneficial interest' in a trust holding Hawaii real estate?

AA. The amount of income the trustee receives for managing the trust
BB. The equitable ownership interest of the trust beneficiary—the person who benefits from the trust assets, though legal title is held by the trustee✓ Correct
CC. A tax benefit available only to trusts holding Hawaii real property
DD. The interest rate charged on loans secured by trust property

Explanation

In a trust, legal title (the right to manage and deal with property) is held by the trustee. Beneficial interest (equitable ownership) belongs to the beneficiary—the person(s) who actually benefit from the trust assets.

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