ChangeGPS Trust Distribution supports two distribution modes. In non-streaming mode, the trust's income is treated as an undifferentiated pool — beneficiaries receive a share of "trust income" without distinguishing between different types of income (such as capital gains, foreign income, or franked dividends). This is the simpler and more common approach for most family trusts. In streaming mode, specific classes of income are directed to specific beneficiaries — for example, capital gains are streamed to an individual with capital losses, or franked dividends are streamed to a beneficiary who can best utilise the franking credits. Streaming must be done carefully to comply with the tax law requirements for effective streaming, and streaming declarations can be included in the resolution document by enabling the Include Streaming Declarations option in Step 3.