@kirkavery   "The Estate's personal representative and beneficiaries have agreed to have the Estate pay any taxes due for 2019, not to have income pass through to the beneficiaries via the K-1. "

And, has the Commissioner of Internal Revenue signed off on that?  Maybe there's some loophole in state law that allows you to ignore Code Section 643 and invent your own distributable net income. Just to make sure you should get it in writing from the probate lawyer.  Do the beneficiaries understand what tax bracket the trust will be in, compared to the tax bracket they would be in?  All four of them might agree to letting the estate pay higher taxes now, but don't be surprised if a remorseful one comes back later and asks you to pay for your mistake.