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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
(1) âAccountâ means a document meeting the requirements of rule 3638 by. which a fiduciary provides detailed information about the management of an estate. (2) âBeneficiary of a decedentâs estateâ means a person or fiduciary that is or. may be entitled to a bequest or devise under a will.