Section 2-3-910 - Administration(a) In administering a total return unitrust, the trustee may, in its sole discretion, but subject to the provisions of the governing instrument, determine: (i) The effective date of the conversion; (ii) The timing of distributions, including provisions for prorating a distribution for a short year in which a beneficiary's right to payments commences or ceases; (iii) Whether distributions are to be made in cash or in kind or partly in cash and partly in kind; (iv) If the trust is reconverted to an income trust, the effective date of the reconversion; and (v) Other administrative issues as may be necessary or appropriate to carry out the purposes of this act.