As it turns out, we took a Trust distribution in '09 that is larger than the income for the Trust. Is there a penalty for this? As far as tax, does the actual Trust income pass through to the 1040 [as in previous years] or do we have to somehow allocate the actual distributed amount? Any special treatment for the excess distribution?

Form 1041 is a Fiduciary return that has its own set of rules and procedures. It is also a niche section of the tax trade, which is probably why no one answered your forum post.