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A Discretionary Trust is the typical vehicle used to provide the maximum flexibility for distribution of income. Frequently, family members are beneficiaries. Sometimes in common language, you will hear of a Discretionary Trust being called a "Family Trust". The Trustee is given the "discretion" to distribute taxable income in such a way that the tax burden is reduced. Income in each year can be directed to any beneficiary in any proportion.
In the most tax effective approach, income is divided so that the lowest earner in any year receives the bulk of the income.