Retirement tax questions

I had it all set up to not include any income on K1s due to no distributions.   Then my cpa told me otherwise. I guess I will go back to him and figure out what to do.

 

And - I do understand my fiduciary responsibility and I would love to have this all done.   The lawyer is in no hurry and all agree that this estate is very complicated.  I'm doing the best I can.

 

Thank you