Handling a person who wants cash

Right now the trust(s) are split between a basket of Stocks and a smaller basket of Bernstein Proprietary Funds (BPF).
The BPF have to be liquidated no matter what since they can’t be transferred except to another Bernstein account.

For this example, let’s assume the Stocks are worth 78 units and the BPF are worth 24 units, totaling 102 units (I’m
picking these number to make the math work out easier). So the two trusts, which are technically one as of June’s
death, look like this.

Now the trust is divided equally among the 6 beneficiaries, so it looks like this.
At this point everyone agrees to “I’ll trade you 2.6 of my BPF for 2.6 of your Stock” with person #1, ending up with

Now the BPF is liquidated since they can’t be distributed. That becomes cash plus a capital gain/loss (?) for that amount
of BPF (17 for one person, 1.4 for the rest).

The cash (green) is distributed to the bank, etc of the beneficiary via wire transfer. The stocks (blue, equal to 1/5 of the
trust stock position) is transferred in kind to the brokerage account of the beneficiary.