Definition
The party who will receive the remaining principal of a trust, when the principal beneficiary dies .
For example: A’s trust is designed to pass assets to S for life. After S’s death, the assets are passed to A’s children. The children are the remaindermen ( or remainder beneficiaries)
Referring Cite
§ 1.664-3(a)(6)(ii).
Additional Helpful Information
If a trust is named as a beneficiary of a retirement account, a list of all of the beneficiaries of the trust (including contingent and remaindermen beneficiaries with a description of the conditions on their entitlement sufficient to establish that the spouse is the sole beneficiary) is one of the documentation that must be provided to the plan administrator , trustee or IRA custodian – in order for the trust to be a qualified trust,
