The new rules that come int effect at the end of the year mean that graduated income tax rates for testamentary trusts (trusts set up in a will) end Dec 31 2015. Consider paying dividends & triggering capital gains in the trust prior to that date to take advantage of the graduated tax rates before they are abolished.
Disclaimer:
"This article provides information of a general nature only. It is only current at the posting date. It is not updated and it may no longer be current. It does not provide legal advice nor can it or should it be relied upon. All tax situations are specific to their facts and will differ from the situations in the articles. If you have specific legal questions you should consult a lawyer."