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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 Restatement Law & Legal Definition. A restatement of a revocable living trust revises or amends a trust's provisions. A restatement of trust completely replaces and supercedes all provisions of the original revocable living trust it replaces.The original trust's name is not affected or changed by the restatement.In effect the original trust and trust estate is continued but the newly restated rules or provisions apply. Example of a statute in Texas dealing with restated declaration of trust: Tex.1) the entire text of the declaration of trust as amended or supplemented by all articles of amendment previously filed with the county clerk of the county of the principal place of business of the real estate investment trust; or.