A testamentary trust for multiple children has a payout of 10% to charity when youngest child reaches 25. Estate is IRA beneficiary.

The Trustee has sole and absolute discretion to terminate a share of the trust estate if it is no longer economical to retain a share of the Trust Estate in trust. Could Trustee distribute the 10% to charity before 9/30 after death to remove charity earlier so that IRD assets could be used to fund charitable gift. Executor and Trustee are directed to use IRD assets to fund it if holds right to receive them.