We have a few like this where there is no identified beneficiary. The one I am working on is a trust that issues $500 scholarships to different recipients each year, so I suppose it could be argued that the beneficiaries change each year.

Regardless, this was set up in 2005. In almost twenty years, we have never listed a beneficiary and Illinois has accepted every time without a beneficiary. I want to clear the diagnostic without adding beneficiaries so we do not create inconsistency for the client.

And, the diagnostic cannot be right as evidenced by prior years filings.