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October 2, 2019

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APA, High School, Law

36589Respond to the following questions and submit your answers in a Word Document to the Unit 5: Assignment
Dropbox. Remember to review and reference the applicable sections of the Tax Code, including Publications
990 and 990-PF.
1. Michelle’s trust made charitable contributions amounting to $4,800 in 2016. Is this likely a simple or
complex trust? Explain your answer.
2. In relation to charitable contributions and distribution of income, explain two features that distinguish a
simple trust from a complex trust.
3. What purpose is served by the distributable net income (DNI) of a trust?
4. Explain how the net investment income surtax is calculated for a trust.

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