Let's say the legal expenses (or a determined portion) benefited the trust.  The issue here is that the trust has been terminated.  EDOT of Section 67(e)  expenses is allowed only in the final year.   So, it seems, even if the fees are related to the trust, they would be misc. deduction subject to 2%, which isn't deductible for federal tax purposes.  I just wondered if there's another way to deduct such a post-termination portion other than Sch A misc deduction subject to 2%.