The terms Simple and Complex Trusts are purely tax concepts. There is no practical use of these terms outside of taxation (you would not create a Simple or Complex Trust, but trusts you create would be categorized as Simple or Complex).
A Simple Trust is required to distribute all income in the current year. It cannot accumulate income, distribute corpus, or pay money to a charity.
A Complex Trust is any other type of trust which is not a Simple Trust. Meaning you can accumulate, distribute corpus, or pay money to charity.
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