David F. Johnson, lead writer for the Texas Fiduciary Litigator blog, discusses in this two part series many of the interesting and complex issues that arise from trustees making trust distributions to beneficiaries. The first part in this two part series will address the various standards in trusts for distributions (mandatory standards, complete discretion standards, unascertainable standards and ascertainable standards), tax issues involved in selecting a standard, and the meaning of health, education, maintenance, and support.