But there's that screwy rule that the trust can elect to be taxed with the estate, even if there is no estate, and so have a fiscal year.  Something about Section 644. 

People had no place to go during Covid.  Now they can get divorced and move out.  And people ignore that Covid still exists.  So they catch it and die.  These do not occur in northern Minnesota because it snows too much there.   

Unless you're British, you don't need an apostrophe for its.