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Quick Answer. A residuary trust, also known as a B-trust, is the second part of a two trust arrangement that is created for the benefit of the trustor's spouse, states InvesterWords. This trust fund is not considered part of there estate, and is therefore not taxable to the trustor or the surviving spouse. Continue Reading
A gift by will of personal property; a legacy. A specific bequest is one whereby the testator gives to the legatee all his property of a certain class or kind; as all his pure personalty. A residuary bequest is a gift of all the remainder of the testator's personal estate, after payment of debts and legacies, etc.An executory bequest is the bequest of a future, deferred, or contingent interest in personalty.A conditional bequest is one the taking effect or continuing of which depends upon the happening or non-occurrence of a particular event.n executory bequest is the bequest of a future, deferred, or contingent interest in personalty. A conditional bequest is one the taking effect or continuing of which depends upon the happening or non-occurrence of a particular event.