Missy Brown (Social Security number 123-45-6789), beneficiary for the Brown Trust set up by her father on April 1, 2008, lives at 545 Oak Avenue in Lexington, NC 27292. The trust and Missy both have a calendar year. Under the terms of the trust instrument, the fiduciarys fees are allocated to income, and the trustee must distribute all of the entitys accounting income to Missy Brown by February 15 of the following year. The trustee followed this charge and made no other distributions during the year, and the fiduciary fees were assigned as an offset to taxable interest. There are no tax credits for the year, and none of the entitys income was from a personal services contract. The trust has no economic interest in any foreign trust, and the identification number is 11-1111111. The trustee is TXB Bank located at 898 Main Street, Lexington, NC 27292