Discretionary Distributions

Course Number: ABA

Course Code: ABA

Explains typical trust guidance and common discretionary standards to make sound decisions about trust distributions. Covers discretionary distributions from the perspectives of the trust beneficiaries and with a focus on potential tax consequences of discretionary distributions, and presents the proper techniques for documenting the discretionary distribution decision.

Updated: February 2019

What You’ll Learn
After completing this course, students will be able to:
-Describe typical trust guidance for discretionary distributions and common discretionary standards
-Explain how trust beneficiary circumstances and taxes can affect discretionary distribution decisions
-Describe the documentation requirements associated with discretionary distributions

Audience: Trust officers with at least thr???ee years of personal trust experience who need a deeper understanding of technical trust concepts and how solutions work when applied to client needs.

Prerequisites: None

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