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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
Qualified personal residence trust, or QPRT. While there are dozens of trust types, in order to remove assets from an estate to avoid the estate tax, the trust has to be what's called irrevocable.. That means that at some point, you no longer own the assets placed in the trust -- the trust does.omney removes assets from his estate through the use of irrevocable trusts that provide him with income while leaving most of his wealth and its appreciation to heirs tax-free after his and his wife's deaths. Many people think estate planning is only for the proverbial 1 percent.