Versions of s. 233.2(1), definition “specified foreign trust”, para (b)(i)
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permit persons (other than persons described in any of subparagraphs (a)(i) to (viii) of the definition specified beneficiary) who are not beneficially interested in the trust at that time to become, because of the exercise of any discretion by any person or partnership, beneficially interested in the trust after that time, or