You should absolutely seek guidance from a local tax professional.
Regardless, you cannot carry a deduction (in excess of income) forward to a succeeding tax year.
However, what you might be able to do is make the 2022 1041 the final trust return, distribute the deduction on the K-1(s) as a final year deduction (i.e., distribute it out so the beneficiary(ies) can use the loss), and then treat the pension as IRD (income in respect of a decedent - that the beneficiary(ies) report directly on Form 1040).
