The July 2016 issue of Journal of Financial Planning includes “Planning for the Net Investment Income Tax for Non-Grantor Trusts” by Julie Welch and Cara Smith. The article describes the net investment income tax and provides strategies for a non-grantor trust to minimize the tax.

https://www.onefpa.org/journal/Pages/JUL16-Planning-for-the-Net-Investment-Income-Tax-for-Non-Grantor-Trusts.aspx