4% Unitrust – income beneficiary gets 4% each year and trust revaluation (NY and PA are considering this)
•    Why 4% when current CD interest rate is 6%?  Then taking 2% from beneficiary and giving to remaindermen
•    But remaindermen normally stolen FROM
•    Take into account fees and expenses?
•    Should the goal be income not the remainder because income normally to kids/spouse
•    Can change percentage
•    Can signify that income/remaindermen are more important and trustee should focus on one or other OR
•    Could create discretionary trust