Trust disbursements

What is the name of your state (only U.S. law)? NY
My mother would like to disburse $20000 to the 3 trustees, we are all married
Can she do this without a penalty?

Maybe you should flesh this question out a bit.

Of what are these 3 people trustees? Do you mean beneficiaries, instead?

Where is the $20K coming from? A living tust?

What kind of "penalities" were you thinking about?