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May I separate ma’aser on behalf of future income?

Ma’aser kesafim (the tithe from one’s income) follows a similar halachic formula to ma’aser dagan (the tithe from one’s produce). Ma’aser dagan applies to a new crop in Eretz Yisrael, which may not be consumed until a tenth has been set aside and been given to a Levi. This ma’aser must consist of the produce from that year’s harvest, and may not be given in advance on account of a future crop. This raises the question whether ma’aser kesafim may be separated and given to tzedakah (charity) on behalf of future earnings, or whether the restriction with regard to ma’aser dagan applies here as well.

The halachah is that one may in fact give ma’aser kesafim on account of future income. However, one should nevertheless separate ma’aser again when those earnings actually arrive and then one could keep it as reimbursement for the tzedakah that was laid out previously. Poskim state that it’s advisable to stipulate before committing to adopt the practice of separating ma’aser that it might be done in advance. 

However, according to some poskim, if the status of the tzedakah recipient changes—i.e., they are no longer poor, or have unfortunately passed away—before the new income was earned, the obligation of ma’aser will have failed to be met; the earlier contribution cannot be regarded as going into effect now due to the altered circumstances. #504^?