One of my clients has 8 entities (S corps & partnerships) under common control (parents & their children) with combined gross income of over $25 million, so they are each filing Form 8990.  The family group also includes a trust that owns 3 commercial buildings, which are rented entirely to the main operating company.  Each building is reported separately on Schedule E.  I don't see Form 8990 in the Fiduciary Icnome Tax  mudule.  Are trusts that own a trade or business required to file Form 8990?  If required, can 3 rental properties be combined for computation?  Is an election for combination required?

Ironically, the trust is the only entity where interest would be limited.