Discretionary Distributions

Explains typical trust guidance and common discretionary standards to make sound decisions about trust distributions. Covers discretionary distributions from the perspectives of the trust beneficiaries and with a focus on potential tax consequences of discretionary distributions, and presents the proper techniques for documenting the discretionary distribution decision.

Updated: January 2018
Re-versioned: June 2016

Learning Obj​​​​ectives

After completing this course, students will be able to:
  • Describe typical trust guidance for discretionary distributions and common discretionary standards
  • Explain how trust beneficiary circumstances and taxes can affect discretionary distribution decisions
  • Describe the documentation requirements associated with discretionary distributions


Trust officers with at least thr​​​ee years of personal trust experience who need a deeper understanding of technical trust concepts and how solutions work when applied to client needs.


Course Credits


​Questions? Please contact training@aba.com for more information.

 Benefits of Self-Paced Training

  • Ultimate flexibility
  • Quizzes to support learning
  • Mobile format available

 Registration & Pricing


Individual Purchase:
ABA Member • $175
 • $225

Purchase for a Team:
To license this course to your bank for multiple learners, please contact ABA Training.​


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