Mom's trust does not create 4 new trusts for the daughters when Mom dies.  Mom's trust continues after Mom's death and the daughters become beneficiaries of Mom's trust after Mom's death.  I understand that a trust can be simple 1 year and complex the next year.  But, in this case, the trust was both simple and complex within 1 year.  How do I report that?  Or is the trust considered complex for the full year because it was complex on 12/31....?