I am currently in the process of updating my firm documents to take account of the changes resulting from the passage of the Secure Act. Since I use accumulation trusts to hold both retirement and non-retirement assets for my clients’ beneficiaries (both minor and adult children) I am trying to find trust/administrative provisions to use with accumulation trusts so that: 1) the provisions of the Secure Act are complied with; 2) the trustee can be vested with flexibility to utilize the beneficiary’s income tax brackets as best as possible in deciding whether to make distributions and for what amount; and 3) the trustee will have authority to “carve out” a trust from an accumulation trust, for an Eligible Designated Beneficiary if necessary. Has anyone come across these types of provisions from any publications, articles or seminar presentations? Any assistance would be appreciated.