First-tier distributions allowed by the will or trust document are made at the discretion of the executor or trustee.

Name: First-tier distributions allowed by the will or trust document are made at the discretion of the executor or trustee.
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First-tier distributions are determined by the terms of the will or trust document, not at the discretion of the executor or trustee. The executor or trustee must follow the instructions laid out in the document.

First-Tier Distributions Allowed by the Will or Trust Document Are