Is the surviving spouse REQUIRED to take the interest/dividends from the B portion of an A-B trust per the terms of the trust? In other word...

Question

Is the surviving spouse REQUIRED to take the interest/dividends from the B portion of an A-B trust per the terms of the trust? In other words, can one decline in a given year to take the interest/dividends distribution from the B trust (knowing the trust would pay the taxes on the income that year?)

Answer

It's the trustee who makes the decision.