In theory, a trust is administered to effectuate a grantor's intentions for establishing it. In practice, most trusts don't accomplish this goal. That's usually because the operative documents fail to provide sufficient guidance. Trustees are left to rely on their concept of what's appropriate. At the root of the problem is the federal estate tax.
A trust may be included in a beneficiary's federal gross estate if the beneficiary has an unlimited power to appoint trust property to hers