In reply the trust has no such clauses or language that you mention or any pertaining more specifically to income .
With this said I do have 1 final question if I may :
I personally asked a tax consultant & attorney if the clause in my trust ( posted below again ) gives me the legal right to make distributions of commercial rental income the trust produces to beneficiaries to avoid the trust paying high estate taxes on that income, and they told me (as I assumed and M-MTax above believes ) that considering the clause states ("the trustee can make distributions of trust property") which is rather broad and makes no distinction between principal or income, but includes both since both are forms of trust property, it means I as trustee can make distributions of income the trust produces, like rental income.
Can you clarify ( because you may be right and they may be wrong) and I want to try to understand this as best possible, why you do not believe the above trust language gives me the right to make rental income distributions as others reading and interpreting the language believe it does ?
Thanks for your time and thoughts .
"POWER OF TRUSTEE: To make allocations, divisions and distributions of trust property in cash or kind, to allocate different kinds of disproportionate shares of property or undivided interests in property among the beneficiaries or separate trusts , without liability for or obligation to make compensating adjustments by reason of disproportionate allocations of unrealized gain for federal income tax purposes and determine the value of any property so allocated, divided or distributed")
