Your employer is planning to present a program for clients that will address state income taxation of trusts and their beneficiaries. Each first year staff member has received a short assignment. Yours is to report on the taxation of the income of irrevocable trusts that have a situs in Delaware, accumulate income until beneficiaries reach age 50, and have no beneficiaries who are Delaware residents. Your supervisor indicated that you should be able to find information on this issue without consulting Delaware statutes. Write a short paragraph about the key point(s) you would include on a PowerPoint slide and indicate your source(s) of the information.