฀Concurrent Beneficiaries
Concurrent beneficiaries receive benefits from a planned gift at the same time. When a beneficiary dies, her share of the benefits may be split among the surviving beneficiaries (concurrent and consecutive beneficiaries) or her share of the gift may terminate and be distributed to the charity.

For example, a donor might fund a charitable remainder unitrust that splits payments evenly among three children, and when each child dies, the payments will be split among the surviving children. Alternatively, the trust could be written so that when each child dies, his or her third of the trust will terminate and be distributed to the charity.