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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
Trust funds aren't just for the very wealthy. On the contrary, a trust is a flexible financial option that can protect any individual's or family's assets. A limited-term trust is one type of trust that's created for a specific number of years. Let's remove the mystique of the trust fund. A trust is simply a legal relationship, drawn up by a lawyer to serve a specific