Fatigue can also be quite dangerous when performing certain duties that require constant concentration, such as driving a vehicle. When someone is sufficiently fatigued, they may experience microsleeps that can cause them to lose concentration.
The reason is that while the exhaustion test must be carried out to the unrealistic age of 110, the consequences of failing the exhaustion test, i.e., the consequences of the trust running out of funds prior to age 110, are properly risk adjusted to take into account the unlikelihood of attaining each remote age.
The exhaustion test negates much of the benefit of applying §7520 (by producing a lower value for the annuity), but traditional valuation principles (i.e., valuation outside the §7520 context) are likely to reduce the value of the annuity issued by an underfunded trust in the same way that the exhaustion test does.
Although literally the exhaustion test applies to an annuity payable from a trust or other limited fund, suggesting that all trusts are subject to the exhaustion test (in addition to other entities with limited funds), the better interpretation is that the Secretary was using the term "trust" to describe entities that typically have limited funding.
The major heat-related illnesses, heat exhaustion and heatstroke, involve varying degrees of thermoregulatory failure that occur when individuals are exposed to elevated temperatures.
Heat exhaustion, the most common heat-related illness, involves mild-to-moderate dysfunction of temperature control associated with elevated ambient temperatures and/or strenuous exercise resulting in dehydration and salt depletion.
Heat exhaustion should correct in 2-3 hours, slower resolution or failure to resolve should initiate consideration of other causes of elevated temperature or transfer to a higher level of care.
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