(upon settlor's death (the last of the spouses to die), trust beneficiaries disagreed over distributions and entered into settlement agreement that distributed trust assets disproportionately among beneficiaries; after IRS issued clearance letter, second dispute arose; successor trustee proposed distribution plan, as did a beneficiary; beneficiary opposed successor trustee's proposal because it would provide successor trustee with greater share of bank stock and allowed valuation to be at time of settlor's death rather than subsequent time when value was lower; trial court determined that objection was basically an equity argument and upheld successor trustee's proposed distribution because it was consistent with trust language and settlement agreement even though inequitable; trustee had discretionary power to make distributions as determined by trustee; trial court decision affirmed on appeal).