Accordingly. the trust falls under the grantor trust rules of 6?8, and Big by reports the trust's transactions on his own form 1040. LaKeisha wants to attend the prestigious local Academy High Soho which will require a four-year expenditure for tuition and fees of $100,000, payable in adyance. She approaches the Edna Dexter trustee and requests a cu rrent-year distribution of this amount, payable directly to the Academy. Under the laws of the state, the parent or guardian has the responsibility to provide a child with a public school education {no tuition charge} until age 16