Carry forward excess distributions from a trust?

Technical topics regarding tax preparation.
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New client with an irrevocable trust. I received last years tax and accounting package, and was going through the documents and came across a letter that states the following:

"Your share of 2019 income to be distributed from the trust is $YYY.

As you had a carry forward excess distribution of $XXXX from 2018, and a carry forward excess distribution of $ZZZZ at the end of 2019, there is no income to distribute to you this year"

The formula is XXXX - ZZZZ = YYY

I have never seen this before, and a quick search doesn't turn anything up. I know carry forward excess distributions are a thing for non-profit private foundations, but I have never seen it for a trust before.

Am I missing something, or is this correct?
 

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