Can a Trustee Deduct Travel Expenses? A Comprehensive Guide

Navigating the complexities of trust administration can be challenging, especially when it comes to tax deductions. Are you wondering if trustee travel expenses are tax-deductible when planning your Vietnam adventure? At SIXT.VN, we understand the importance of maximizing your financial benefits. Our comprehensive services ensure your travel to Vietnam is seamless and cost-effective. Let’s explore the nuances of trustee expense deductibility, ensuring you’re well-informed for your journey.

1. What Travel Expenses Can a Trustee Deduct?

A trustee can deduct travel expenses if those expenses are directly related to the administration of the trust and wouldn’t have been incurred if the property were held by an individual. The Internal Revenue Service (IRS) allows trustees to deduct expenses that are necessary for the proper management and preservation of trust assets.

Understanding exactly which travel expenses are deductible requires a deeper dive. Here’s a breakdown:

• Directly Related Expenses: Travel costs must be directly tied to fiduciary duties.
• Ordinary and Necessary: Expenses should be ordinary and necessary for trust administration.
• Documentation: Detailed records, including receipts and travel logs, are critical.

In the context of planning a trip to Vietnam, the expenses incurred while travelling to inspect, manage, or maintain trust-related properties might be deductible, provided they meet the criteria mentioned above. As an example, travel expenses might be deductible if a trustee needs to travel to Vietnam to manage or inspect real estate owned by the trust.

2. What Are the Key Considerations for Deducting Trustee Travel Expenses?

Several factors determine whether trustee travel expenses are deductible. Understanding these considerations can help trustees properly document and claim eligible deductions.

• Fiduciary Duty: The primary purpose of the travel must be to fulfill fiduciary responsibilities.
• Reasonableness: Expenses must be reasonable and not extravagant.
• Proper Documentation: Maintaining detailed records is essential for substantiating deductions.

When planning a trip to Vietnam, make sure to meticulously document all travel-related expenses. This includes airfare, accommodation, meals, and local transportation. These records are crucial for justifying your deductions.

3. What Kind of Documentation Do I Need to Support Travel Expense Deductions?

To successfully deduct travel expenses, trustees must maintain meticulous records. The IRS requires detailed documentation to substantiate these deductions.

• Receipts: Keep all receipts for transportation, lodging, and meals.
• Travel Logs: Maintain a detailed travel log, noting dates, destinations, and the business purpose of each trip.
• Meeting Agendas: If the travel involves meetings, keep agendas and minutes.

When travelling to Vietnam, ensure that you keep all your receipts and a detailed log of your activities. This will help you justify the deductible portion of your trip.

4. What Are Some Examples of Deductible Travel Expenses?

To provide clarity, here are some specific examples of trustee travel expenses that may be deductible:

• Travel to Manage Property: Costs associated with traveling to oversee trust-owned real estate.
• Meetings with Professionals: Expenses for meeting with attorneys, accountants, or financial advisors.
• Court Appearances: Travel costs for attending court hearings related to trust administration.

For example, if you travel to Vietnam to oversee trust-owned real estate, those travel expenses may be deductible, according to IRS guidelines.

5. What Are Some Non-Deductible Travel Expenses?

Not all travel expenses are deductible. It’s important to distinguish between deductible and non-deductible expenses to avoid potential tax issues.

• Personal Travel: Expenses for personal vacations or leisure activities.
• Extravagant Expenses: Lavish meals or accommodations that exceed reasonable standards.
• Indirectly Related Expenses: Costs that do not directly contribute to trust administration.

It’s important to note that personal travel expenses mixed with trust-related activities are not deductible. For instance, if you extend your stay in Vietnam for personal leisure, those additional days are generally non-deductible.

6. How Does the “Ordinary and Necessary” Rule Apply to Travel Expenses?

The “ordinary and necessary” rule is a fundamental principle in tax law. For travel expenses to be deductible, they must be both ordinary and necessary for the administration of the trust.

• Ordinary: The expense must be common and accepted in the context of trust administration.
• Necessary: The expense must be helpful and appropriate for managing the trust.

According to a study by the American Institute of Certified Public Accountants (AICPA), in 2022, adhering to the ordinary and necessary rule is critical for trustees seeking to deduct travel expenses.

7. How Do I Allocate Travel Expenses if the Trip Is for Both Business and Personal Reasons?

If a trip combines business and personal activities, trustees must allocate expenses accordingly. Only the portion of expenses directly related to trust administration is deductible.

• Primary Purpose: Determine the primary purpose of the trip. If it’s primarily personal, only direct business expenses are deductible.
• Allocation: Allocate expenses based on the number of days spent on business versus personal activities.

For instance, if you spend 7 days in Vietnam, with 4 days dedicated to trust-related activities and 3 days for personal leisure, you can deduct 4/7th of the travel expenses.

8. Are There Any Special Rules for Travel Expenses Related to Trust-Owned Property?

Special rules apply to travel expenses related to trust-owned property. These rules often hinge on the nature of the property and the trustee’s responsibilities.

• Rental Property: Travel expenses for managing rental properties may be deductible under specific conditions.
• Maintenance and Repairs: Costs associated with traveling to maintain or repair trust-owned property can be deductible.
• Property Inspections: Travel for routine or necessary property inspections is generally deductible.

If the trust owns rental property in Vietnam, travel expenses incurred while inspecting or managing the property can potentially be deductible. However, maintaining accurate records is key.

9. How Do I Handle Travel Expenses for Co-Trustees?

When multiple trustees are involved, travel expenses can become more complex. Each trustee’s expenses must be evaluated individually.

• Individual Justification: Each trustee must justify their travel expenses based on their role and responsibilities.
• Duplication: Avoid duplicating expenses. If one trustee can handle a task, additional trustees’ travel may not be deductible.
• Reasonableness: Expenses for all co-trustees must be reasonable and necessary.

When co-trustees travel to Vietnam, it’s essential to ensure that each trustee’s travel is justified and documented separately. As an example, if one trustee can manage a property inspection, the expenses of a second trustee attending the same inspection might not be deductible.

10. Can I Deduct Travel Expenses Paid on Behalf of Beneficiaries?

Generally, travel expenses paid on behalf of beneficiaries are not deductible unless they directly relate to trust administration.

• Direct Benefit: Expenses must directly benefit the trust, not just the beneficiary.
• Specific Circumstances: In certain cases, travel for a beneficiary might be deductible if required for medical or educational purposes, as stipulated in the trust document.
• Documentation: Detailed records are necessary to prove the direct benefit to the trust.

For example, if the trust document requires the trustee to pay for a beneficiary’s travel for specific medical treatments in Vietnam, those expenses might be deductible, but only if it’s a direct requirement of the trust administration.

11. What is the Role of the Trust Document in Determining Deductibility?

The trust document plays a crucial role in determining the deductibility of travel expenses. It outlines the trustee’s powers, duties, and responsibilities.

• Specific Provisions: Look for specific provisions that address travel or related expenses.
• Fiduciary Duties: The document defines the scope of fiduciary duties, which can justify travel expenses.
• Legal Advice: Consult with an attorney to interpret the trust document and understand its implications for deductibility.

The trust document might explicitly authorize or require travel for specific purposes. If the trustee is required to travel to Vietnam to manage trust assets, this can serve as strong justification for deducting travel expenses.

12. How Do I Handle Travel Expenses That Involve Both Taxable and Tax-Exempt Income?

When a trust has both taxable and tax-exempt income, travel expenses must be allocated proportionally. This ensures that only the appropriate portion of expenses is used to offset taxable income.

• Proportional Allocation: Allocate expenses based on the ratio of taxable income to total income.
• Detailed Records: Maintain detailed records of all income sources and related expenses.
• Expert Advice: Consult with a tax professional to ensure accurate allocation.

If the trust generates both taxable rental income and tax-exempt interest income, travel expenses should be allocated proportionally between these two sources.

13. What Are the Common Mistakes Trustees Make When Claiming Travel Expense Deductions?

Trustees often make common mistakes when claiming travel expense deductions. Avoiding these pitfalls can prevent tax issues and penalties.

• Inadequate Documentation: Failing to keep detailed records and receipts.
• Mixing Personal and Business Expenses: Claiming personal travel expenses as business deductions.
• Ignoring the “Ordinary and Necessary” Rule: Claiming expenses that are not ordinary or necessary for trust administration.

To avoid mistakes when travelling to Vietnam, meticulously document all expenses, ensure they are directly related to trust administration, and adhere to the “ordinary and necessary” rule.

14. What Are the Penalties for Improperly Claiming Travel Expense Deductions?

Improperly claiming travel expense deductions can result in significant penalties. Understanding these potential consequences can encourage trustees to exercise caution.

• Accuracy-Related Penalties: Penalties for negligence or disregard of rules and regulations.
• Fraud Penalties: More severe penalties for intentional tax evasion.
• Interest: Interest charges on underpaid taxes.

According to the IRS, accuracy-related penalties can be substantial, especially if the underpayment is due to negligence or intentional disregard of tax rules.

15. How Often Should I Review the Trust’s Travel Expense Policies?

Trustees should regularly review the trust’s travel expense policies to ensure compliance with current tax laws and regulations.

• Annual Review: Conduct an annual review of travel expense policies and procedures.
• Significant Changes: Review policies whenever there are significant changes in tax law or the trust’s circumstances.
• Professional Advice: Seek professional advice from tax advisors or attorneys.

An annual review can help identify any necessary updates or adjustments to the trust’s travel expense policies.

16. What Are Some Best Practices for Managing and Documenting Travel Expenses?

Implementing best practices for managing and documenting travel expenses can streamline the deduction process and minimize tax risks.

• Use Expense Tracking Software: Utilize software to track and categorize expenses.
• Maintain a Travel Log: Keep a detailed travel log with dates, destinations, and business purposes.
• Regular Reconciliation: Regularly reconcile expenses with receipts and bank statements.

Using expense tracking software can greatly simplify the process of managing and documenting travel expenses.

17. How Can a Tax Professional Help with Travel Expense Deductions?

Consulting with a tax professional can provide valuable guidance and support for claiming travel expense deductions.

• Expert Advice: Tax professionals can provide expert advice on complex tax issues.
• Compliance: They can help ensure compliance with tax laws and regulations.
• Audit Support: Tax professionals can provide support in the event of an IRS audit.

A tax professional can help you navigate the complexities of deducting travel expenses and ensure you are in full compliance with IRS rules.

18. What Are the Recent Updates in Tax Law That Affect Travel Expense Deductions?

Staying informed about recent updates in tax law is crucial for accurate reporting and compliance.

• Tax Law Changes: Monitor changes in tax laws that may impact travel expense deductions.
• IRS Guidance: Stay up-to-date with IRS guidance and publications.
• Professional Development: Attend professional development courses to learn about tax law updates.

Staying informed ensures that you are taking advantage of all available deductions while remaining compliant with current tax laws.

19. Can Travel Expenses Be Deducted on the Trust’s Income Tax Return?

Yes, travel expenses can be deducted on the trust’s income tax return, subject to certain limitations and requirements.

• Form 1041: Deductible expenses are typically reported on Form 1041, U.S. Income Tax Return for Estates and Trusts.
• Schedule A: Certain itemized deductions, including travel expenses, may be reported on Schedule A of Form 1041.
• Proper Classification: Ensure that expenses are properly classified and documented on the return.

Filing Form 1041 correctly is crucial for claiming all eligible deductions and avoiding potential tax issues.

20. What Should I Do if I’m Audited by the IRS Regarding Travel Expenses?

If you’re audited by the IRS regarding travel expenses, it’s important to take the matter seriously and respond appropriately.

• Gather Documentation: Gather all relevant documentation, including receipts, travel logs, and trust documents.
• Seek Professional Advice: Consult with a tax professional or attorney.
• Cooperate with the IRS: Cooperate fully with the IRS and provide all requested information.

Consulting with a tax professional or attorney can help you navigate the audit process and protect your rights.

21. How Do I Calculate the Deduction for Meals While Traveling?

When deducting travel expenses, the cost of meals is subject to certain limitations.

• 50% Rule: Generally, only 50% of meal expenses are deductible.
• Reasonableness: Meal expenses must be reasonable and not extravagant.
• Documentation: Keep receipts and records of all meal expenses.

The 50% rule is a key consideration when calculating the deduction for meals while traveling.

22. Are There Any Special Rules for International Travel Expenses?

International travel expenses are subject to additional rules and considerations.

• Passport and Visa Fees: Fees for passports and visas may be deductible if required for trust administration.
• Currency Exchange Rates: Use accurate currency exchange rates when calculating expenses.
• Foreign Tax Credits: Explore potential foreign tax credits for taxes paid in other countries.

When traveling to Vietnam, keep these special rules in mind.

23. How Do I Substantiate the Business Purpose of Travel?

Substantiating the business purpose of travel is essential for claiming deductions.

• Written Records: Maintain written records of the business purpose of each trip.
• Meeting Agendas: Keep meeting agendas and minutes.
• Correspondence: Retain relevant correspondence, such as emails or letters.

Written records and documentation can provide strong evidence of the business purpose of your travel.

24. Can I Deduct Travel Expenses for Educational Purposes?

Travel expenses for educational purposes may be deductible if the education directly relates to the trustee’s duties.

• Direct Relationship: The education must directly maintain or improve skills required for trust administration.
• Job-Related: The education must be job-related and not qualify the trustee for a new trade or business.
• Documentation: Keep records of course descriptions, schedules, and expenses.

Education that is directly related to trust administration might qualify for a deduction, provided that you have the necessary documentation.

25. What Are the Key Takeaways for Trustees Regarding Travel Expense Deductions?

• Document Everything: Keep detailed records of all travel expenses.
• Adhere to the Rules: Follow the “ordinary and necessary” rule and other relevant tax laws.
• Seek Professional Advice: Consult with a tax professional or attorney.

Proper planning, meticulous record-keeping, and professional advice can help you navigate the complexities of travel expense deductions and ensure compliance with tax laws.

26. How Can SIXT.VN Help With Your Travel Plans to Vietnam?

Planning a trip to Vietnam involves many details, but SIXT.VN can make the process seamless and enjoyable. We offer a range of services tailored to meet your specific needs, whether you’re travelling for business or leisure.

• Consultation Services: We provide expert travel consultation to help you plan your itinerary and ensure your trip is productive and enjoyable.
• Airport Transfer: Enjoy stress-free airport transfers with our reliable and comfortable service, ensuring you arrive at your destination safely and on time.
• Hotel Booking: We offer a wide selection of hotels to suit your budget and preferences, making sure you have a comfortable and convenient stay.
• Sightseeing Tours: Discover the beauty and culture of Hanoi with our expertly guided sightseeing tours, providing you with unforgettable experiences.
• Flight Booking: We assist with booking flights that fit your schedule and budget, ensuring a smooth and affordable travel experience.

27. Why Choose SIXT.VN for Your Vietnam Travel Needs?

Choosing SIXT.VN means opting for convenience, reliability, and personalized service. We understand the unique needs of travellers and strive to exceed your expectations.

• Convenience: Our comprehensive services cover all aspects of your travel, from airport transfers to hotel bookings and sightseeing tours.
• Reliability: We are committed to providing reliable and professional service, ensuring your travel plans go smoothly.
• Personalized Service: We tailor our services to meet your specific needs, making your travel experience unique and enjoyable.
• Expert Guidance: Our experienced team offers expert guidance and support, helping you make the most of your trip to Vietnam.

Let SIXT.VN take care of the details so you can focus on enjoying your trip to Vietnam. Whether you’re inspecting trust-owned property or attending business meetings, our services ensure a seamless and productive experience. Contact us today to start planning your adventure Address: 260 Cau Giay, Hanoi, Vietnam. Hotline/Whatsapp: +84 986 244 358. Visit our website at SIXT.VN.

28. What Are the Benefits of Using SIXT.VN’s Consultation Services?

Our consultation services provide you with expert advice and support to plan your trip effectively.

• Personalized Itinerary Planning: We create customized itineraries based on your interests and schedule.
• Local Insights: Gain access to insider tips and recommendations for the best places to visit and things to do.
• Budget Optimization: We help you optimize your travel budget, finding the best deals and value for your money.
• Risk Management: We provide guidance on travel safety and risk management, ensuring a secure and worry-free trip.

With SIXT.VN, you can be confident that your trip to Vietnam will be well-planned and executed.

29. How Does SIXT.VN Ensure Stress-Free Airport Transfers?

Our airport transfer service is designed to provide you with a seamless and stress-free arrival and departure experience.

• Reliable Pick-Up: We ensure timely and reliable pick-up from the airport, eliminating the stress of finding transportation.
• Comfortable Vehicles: Travel in comfort with our modern and well-maintained vehicles.
• Professional Drivers: Our experienced drivers provide safe and courteous service.
• 24/7 Availability: We offer 24/7 availability to accommodate your flight schedule.

Let SIXT.VN take care of your airport transfers so you can focus on your business or leisure activities.

30. What Types of Hotels Does SIXT.VN Offer?

We offer a wide range of hotels to suit your budget and preferences, ensuring a comfortable and convenient stay.

• Luxury Hotels: Enjoy premium amenities and services at our selection of luxury hotels.
• Boutique Hotels: Experience unique charm and personalized service at our boutique hotels.
• Budget-Friendly Options: Find affordable and comfortable accommodations at our budget-friendly hotels.
• Convenient Locations: Choose hotels in convenient locations, close to attractions and business centers.

31. What Can You Expect from SIXT.VN’s Sightseeing Tours?

Our sightseeing tours are designed to provide you with unforgettable experiences, showcasing the best of Hanoi’s culture and attractions.

• Expert Guides: Our knowledgeable guides provide insightful commentary and historical context.
• Popular Attractions: Visit iconic landmarks and hidden gems with our curated tour itineraries.
• Customizable Tours: We offer customizable tours to match your interests and preferences.
• Small Group Sizes: Enjoy a more intimate and personalized experience with our small group tours.

Discover the beauty and culture of Hanoi with SIXT.VN’s expertly guided sightseeing tours.

32. How Does SIXT.VN Help With Flight Booking?

We assist with booking flights that fit your schedule and budget, ensuring a smooth and affordable travel experience.

• Competitive Prices: We search for the best flight deals and discounts to save you money.
• Flexible Options: Choose from a wide range of flight options to suit your travel preferences.
• Convenient Booking: Our easy-to-use booking platform simplifies the flight booking process.
• Expert Support: Our travel experts provide assistance with flight booking and travel planning.

33. How Can You Contact SIXT.VN for Travel Assistance?

Contacting SIXT.VN for travel assistance is easy and convenient.

• Address: 260 Cau Giay, Hanoi, Vietnam
• Hotline/Whatsapp: +84 986 244 358
• Website: SIXT.VN
• Email: [email protected]

Our friendly and knowledgeable team is ready to assist you with all your travel needs.

34. What Are the Benefits of Booking a Tour Package with SIXT.VN?

Booking a tour package with SIXT.VN offers numerous advantages for a seamless and enjoyable travel experience.

• Comprehensive Planning: We handle all aspects of your tour, from transportation to accommodation and activities.
• Cost Savings: Enjoy cost savings with our bundled tour packages.
• Convenience: Save time and effort with our convenient tour booking process.
• Expert Guidance: Benefit from the expertise of our experienced tour guides and travel professionals.

With a tour package from SIXT.VN, you can relax and enjoy your trip to Vietnam without worrying about the details.

35. Can SIXT.VN Accommodate Large Groups?

Yes, SIXT.VN can accommodate large groups, providing customized travel solutions to meet your specific needs.

• Group Discounts: Enjoy special discounts for large group bookings.
• Customized Itineraries: We create customized itineraries to suit your group’s interests and preferences.
• Dedicated Support: Receive dedicated support from our group travel specialists.
• Logistics Management: We handle all logistics, ensuring a smooth and coordinated travel experience for your group.

Whether you’re travelling with family, friends, or colleagues, SIXT.VN can provide the perfect travel solutions for your group.

36. What Safety Measures Does SIXT.VN Have in Place?

SIXT.VN prioritizes your safety and well-being, implementing comprehensive safety measures to ensure a secure travel experience.

• Clean and Sanitized Vehicles: We maintain clean and sanitized vehicles to protect your health.
• Professional and Trained Drivers: Our drivers are professionally trained and experienced.
• 24/7 Emergency Support: We offer 24/7 emergency support to assist you with any issues that may arise.
• Compliance with Local Regulations: We comply with all local health and safety regulations.

Your safety is our top priority, and we take every precaution to ensure a secure and worry-free travel experience.

37. What Payment Options Does SIXT.VN Accept?

SIXT.VN accepts a variety of payment options for your convenience.

• Credit Cards: We accept major credit cards, including Visa, Mastercard, and American Express.
• Bank Transfers: You can make payments via bank transfer.
• Online Payment Platforms: We accept payments through popular online payment platforms such as PayPal.
• Cash: Cash payments may be accepted in some cases.

We strive to provide flexible and convenient payment options to suit your preferences.

38. How Does SIXT.VN Handle Changes to Travel Plans?

We understand that travel plans can change unexpectedly, and we strive to accommodate your needs with flexibility and understanding.

• Flexible Booking Policies: We offer flexible booking policies that allow you to make changes to your travel plans.
• Responsive Customer Support: Our customer support team is available to assist you with any changes to your travel plans.
• Transparent Communication: We communicate clearly and transparently about any fees or charges associated with changes to your travel plans.
• Assistance with Rebooking: We provide assistance with rebooking flights, hotels, and tours.

We are committed to providing you with the best possible support and flexibility when it comes to changes to your travel plans.

39. What Are Some Must-See Attractions in Hanoi?

Hanoi is a vibrant and culturally rich city with a wealth of attractions to explore.

• Hoan Kiem Lake: A picturesque lake in the heart of Hanoi, surrounded by temples and pagodas.
• Old Quarter: A historic district with narrow streets, traditional shops, and bustling markets.
• Temple of Literature: A well-preserved Confucian temple complex dating back to the 11th century.
• Ho Chi Minh Mausoleum: The final resting place of Ho Chi Minh, the first president of Vietnam.
• Water Puppet Theatre: A unique and traditional form of Vietnamese art.

These are just a few of the many must-see attractions in Hanoi. Let SIXT.VN help you discover the best of this fascinating city.

40. What Are the Best Times of Year to Visit Hanoi?

The best times of year to visit Hanoi are during the spring (March to April) and autumn (September to November), when the weather is mild and pleasant.

• Spring: The spring months offer warm temperatures, blooming flowers, and fewer crowds.
• Autumn: The autumn months provide cool, dry weather, making it ideal for sightseeing and outdoor activities.
• Summer: The summer months (May to August) can be hot and humid, with occasional rain.
• Winter: The winter months (December to February) can be cool and damp, with occasional cold spells.

Plan your trip to Hanoi during the spring or autumn for the best weather and overall experience.

Remember, meticulously documenting your travel expenses and understanding the relevant tax laws can help you claim eligible deductions and ensure compliance. Let SIXT.VN take care of the rest, making your trip to Vietnam both productive and enjoyable. Contact us today to start planning your adventure: Address: 260 Cau Giay, Hanoi, Vietnam. Hotline/Whatsapp: +84 986 244 358. Visit our website at SIXT.VN.

FAQ: Can a Trustee Deduct Travel Expenses?

• Can A Trustee Deduct Travel Expenses related to trust administration?
  Yes, a trustee can deduct travel expenses if they are directly related to the administration of the trust and wouldn’t have been incurred if the property were held by an individual.

• What documentation is needed to support travel expense deductions?
  You need receipts for transportation, lodging, and meals, as well as a detailed travel log noting dates, destinations, and the business purpose of each trip.

• What are some examples of deductible travel expenses for a trustee?
  Examples include travel to manage property, meetings with professionals (attorneys, accountants), and court appearances related to trust administration.

• What are some non-deductible travel expenses for a trustee?
  Non-deductible expenses include personal vacations, extravagant expenses, and costs that do not directly contribute to trust administration.

• How does the “ordinary and necessary” rule apply to travel expenses?
  For travel expenses to be deductible, they must be common and accepted in the context of trust administration (ordinary) and helpful and appropriate for managing the trust (necessary).

• How do I allocate travel expenses if the trip is for both business and personal reasons?
  Allocate expenses based on the number of days spent on business versus personal activities. Only the portion of expenses directly related to trust administration is deductible.

• Can I deduct travel expenses paid on behalf of beneficiaries?
  Generally, travel expenses paid on behalf of beneficiaries are not deductible unless they directly relate to trust administration.

• What is the role of the trust document in determining deductibility?
  The trust document outlines the trustee’s powers, duties, and responsibilities, which can justify travel expenses if the document specifically addresses travel or related expenses.

• What are the penalties for improperly claiming travel expense deductions?
  Penalties can include accuracy-related penalties, fraud penalties, and interest charges on underpaid taxes.

• How often should I review the trust’s travel expense policies?
  Trustees should conduct an annual review of travel expense policies and procedures, and review policies whenever there are significant changes in tax law or the trust’s circumstances.