Thanks for taking the time to reply.  This Trust is a Simple Grantor Trust in which the Grantor self-funded the Trust and is also the Beneficiary.  All items of income and expense flow through to the Beneficary's 1040.  He receives a combined 1099 like we would from our broker.  I am fairly certain the Trustee fee goes on Schedule A in the Miscellaneous Deductions not subject to the 2% Floor, Would just feel better if a peer would confirm.  I like your comment, "The more I know the more I don't know" 🙂