Distributable net income (DNI)does not include capital gains allocated to principal.

Name: Distributable net income (DNI)does not include capital gains allocated to principal.
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DNI includes only those items of income, deduction, and credit that are required to be allocated to beneficiaries for the current year. Capital gains allocated to principal are not required to be distributed to beneficiaries and therefore not included in DNI.

Distributable Net Income (DNI)does Not Include Capital Gains Allocated to Principal