Benefit to interested persons: trust income treated as applied where related-party loans, rents, remuneration, transfers, or investments advantage them. Trust income or property is deemed applied for the benefit of an interested person when transactions are not at arm's length, including loans without adequate interest or security; use of property without adequate rent; excess salary or inadequate remuneration; excess payment for purchases or inadequate consideration for sales of shares, securities or other property; diversion of income or property above the specified aggregate value; and investments in concerns where an interested person has substantial interest.