1. Provide an example of a simple and complex Trust that could incur its own tax liability for the year.

2. Provide an example of a simple and complex Trust that generally distributes all of the DNI.

3. Provide an example of a simple and complex Trust that can deduct its charitable contributions in the year of or the year after payment.

4. Provide an example of a simple and complex trust that could claim a foreign tax credit.

5. Provide an example of a simple and complex trust with a Maximum tax rate on LTCG = 20%.