(1) the governing instrument reflects an intention that the beneficiary or beneficiaries are to receive an amount other than a reasonable current return from the trust;
(2) the trust is a trust described in Section 170(f)(2)(B), 664(d), 2702(a)(3), or 2702(b), Internal Revenue Code; or
(3) the governing instrument expressly prohibits use of this chapter by specific reference to this chapter.