Fees can vary with the size and complexity of the Trust.

I have reread the Trust Document (good suggestion) and am reminded that the IRC does not have to mirror civil trust guidelines and does not have to accept language in a contract (such as a trust agreement).  It is "Facts and Circumstances". The Trust Document acknowledges in writing that regardless of the relationships and responsibilities intended by the Trust Document, the Internal Revenue Service will consider this a "Grantor Trust" for tax purposes and all income and expenses of this Trust will flow through to the Grantor (the child) and he will be responsible for the Federal and State tax filings.  

I am thinking the key to this is how the Guardians, on behalf of the Grantor/Beneficiary, are responsible for the use of the distributions.  It is the Guardians, not the Trustee, that are making the healthcare and maintenance decisions for their child.  

I believe all parties, the Guardians, the Trustee, the attorneys and the judge, acknowledged for tax purposes the IRS would classify this a Grantor Trust.  For IRC purposes the Trust is a disregarded entity. The administrative expenses would then go to the appropriate section of Schedule A.