760 ILCS 3/1107: Allocations.

(a) Expenses, taxes, and other charges that would be deducted from income if the trust were not a total return trust shall not be deducted from the distribution amount.

(b) Unless otherwise provided by the trust instrument, the trustee shall fund the distribution amount each year from the following sources for that year in the order listed:

(1) first from net income (as the term would be determined if the trust were not a total return trust);

(2) then from other ordinary income as determined for federal income tax purposes;

(3) then from net realized short-term capital gains as determined for federal income tax purposes;

(4) then from net realized long-term capital gains as determined for federal income tax purposes;

(5) then from trust principal comprised of assets for which there is a readily available market value; and

(6) then from other trust principal.