Trust Fees

I’m evaluating some possible admin + investment management options for a modest Trust which will include a Roth IRA and would appreciate any insights.

How are tax deductions for a Trust handled, specifically Trust Admin Fees (I believe always deductible) and Investment Management Fees ?

Can either those fees or deductions be passed through to the Beneficiaries and so passed to their individual itemized tax returns (versus perhaps only the Trust being able to deduct against any non-distributed / retained Trust taxable income)?

If it is possible to pass thru any fee deductions, that would be a plus.
I conceptually plan to have the trust usually distribute all Taxable Income ….and so keeping the Trust’s Taxable income low (so there’s usually no benefit to the Trust retaining these fee deductions).

Thanks