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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
Make Your Own Living Trust. Related Ads. A testamentary trust is a type of trust that does not go into effect until the grantor (the person who made the trust) dies. Usually this type of trust is made within a will â often to create a trust for minors.nd while leaving property to children through a testamentary trust can be a practical way to leave gifts to children through a will, it is not the only way â for example, in most states you could use the Uniform Transfers to Minors Act instead.