Filing for a trust which has been designed as incomplete gift trust which with combined characteristics of both grantor and non-grantor trust.  Trust distributes all current income to beneficiaries but grantors retain certain powers to appoint.  In theory, when grantors decease, trust assets become part of their estate.

For annual tax filing purposes during lifetime of grantors, is the trust designated as being both complex trust and grantor trust?

How about in final year of filing?