The trustee may, in the trustee's discretion, from time to time, determine

1. (1) the effective date of a conversion to a unitrust;
2. (2) the provisions for prorating a unitrust distribution for a short year in which a beneficiary's right to payments commences or ceases;
3. (3) the frequency of unitrust distributions during the year;
4. (4) the effect of other payments from or contributions to the trust on the trust's valuation;
5. (5) whether to value the trust's assets annually or more frequently;
6. (6) whether to use a smoothing period of three, four, or five years;
7. (7) what valuation dates to use;
8. (8) how frequently to value nonliquid assets and whether to estimate their value;
9. (9) whether to omit trust property occupied or possessed by a beneficiary from the calculations; and
10. (10) other matters necessary for the proper functioning of the unitrust.