ChangeGPS Trust Distribution does not automatically block the preparation of a resolution if a Section 100A assessment has not been run. It is the accountant's responsibility to ensure a Section 100A risk assessment has been completed using the ChangeGPS Section 100A module before finalising the distribution amounts. If the Section 100A assessment identifies an AMBER or RED risk zone for any beneficiary, the distribution approach should be reconsidered before the resolution is signed. Running Section 100A first — before entering amounts in Step 2 of Trust Distribution — is strongly recommended as best practice for all discretionary trust clients.