@Mike9241 wrote:
.........a complex trust does not require these annual distributions....
As a blanket statement, that is false. "Complex" trusts can still have provisions that require that income be distributed currently.
The difference is whether or not corpus is (or can be) distributed along with current income or whether only income is distributed.
See Section 662 and https://www.irs.gov/instructions/i1041#en_US_2024_publink1000286059
