(1) the effective date of the conversion;
(2) the timing of distributions, including provisions for prorating a distribution for a short year in which a beneficiary's right to payments commences or ceases;
(3) whether distributions are to be made in cash, in kind, partly in cash, or partly in kind;
(4) if the trust is reconverted to an income trust, the effective date of the reconversion; and
(5) other administrative issues necessary or appropriate to carry out the purposes of this chapter.