A beneficiary may be a natural or juridical person, government entity, or partnership that may or may not exist when the trust was created; in this last case, sufficient circumstances must be provided to ascertain the beneficiary.The trustor may be a beneficiary of the trust, even if the trustor is the sole beneficiary.The trustee may be a beneficiary; provided, that the trustee is not the sole beneficiary or, if the trustee is the sole beneficiary, the trust shall have at least one more designated trustee.The members of a defined class of persons may be trust beneficiaries. History —Aug. 31, 2012, No. 219, § 36.
Puerto Rico Legal Code