afac3f81_mies_Cheat_Sheet___For_Dummies__Tax_Issues
[Savings Vehicle] Trust accounts [Possible Contributors] Trust grantor (the donor) only. [Possible Uses] All expenses. In years in which distributions are made, person to whom the distribution is made. In all other years, the trust pays the tax. [Tax Issues] 
Tax paid yearly on income earned within the account. No additional tax assessed when you take distributions for any reason.
529 and Other College Savings Plans For Dummies Cheat Sheet - For Dummies
Tax Issues