Trust Fees Tax Deductibility
I’m evaluating some possible options and would appreciate your help.

How are tax deductions for a possible Trust handled, specifically Trust Admin Fees (I believe always deductible) and Investment Management Fees (subject I believe to the 2% miscellaneous deduction floor)?

Specifically, can those fees be passed through to the Beneficiaries and their individual itemized tax returns (versus perhaps only being able to apply against Trust taxable income)?

Any ability to pass thru would be a plus since I conceptually foresee having the trust usually distribute only Taxable Income (other than Discretionary needs that may arise) ….while keeping Taxable income low (so oftentimes limited applicability of these deductions).

Thanks for your help