LLE ROYALTY <LRT> SETS MONTHLY PAYOUT LL and E Royalty Trust said its monthly dividend, for January, to unitholders will be 8.37 cts per unit payable April 15 to holders of record April six. As previously reported, pending a ruling from the Internal Revenues Service, the trust's distribution may be reduced by 1.09 dlr per unit, plus interest, spread out over the life of the productive properties in which the trust has an interest. LLE said the working interest owner, to which the IRS sent a notice about a deficiency in the owner's 1983 tax return, is evaluating the necessity of escrowing some funds, which would significantly reduce royalties paid to the trust.