For the current portion of the beneficial interest defined by GASB Statement No. 81, Irrevocable Split- Interest Agreements. (Only applicable when a third party is the intermediary and the government is a beneficiary.) A beneficial interest is the right to a portion of the benefits from donated resources pursuant to a split-interest agreement in which the donor enters into a trust or other legally enforceable agreement with characteristics that are equivalent to a split-interest agreement, and transfers the resources to an intermediary.