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Business & farm
You might want to consult with a professional (CPA, tax attorney -- and one who does trusts all day not now and then) for the first year to make sure how to make things work the way you want to.
Are you a lawyer or do you just manage a couple of trusts for yourself and/or family members. Also, how in the world are you in any position to know what anyone on this forum does "now and then"? Furthermore, no attorney or CPA does "trusts all day" - there's just not that big of a market for just "doing trusts".
This is simply not a big deal since most states have enacted the Uniform Principal and Income Act, in whole or in part, and standard trust terms give the trustee wide discretion.
You're also a day late and a dollar short having posted a response to a question that was answered over 2 months ago.