Q-TIP Trust

My Q-TIP Trust states that income pay-out to the income beneficiary will be on a "unitrust" basis with 5 1/2% of the corpus of the trust paid annually. Corpus to be recomputed at beginning of each year .. etc. Will this provision satisfy the Feds. for the annual "income distribution" requirement? If so, what are the maximum and minimum percentage pay-outs? Thanks

This is a very technical question that you should ask of the lawyer who drew the trust. It is far too important for anything other than a legal opinion you can rely on, and I do not give those for free, given the potential liability. If you did your own trust, that would scare me to death..