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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
Residuary Estate. When a person dies and leaves his estate to various parties, the residuary estate is made up of the assets that remain after the specifically devised assets are taken out of the total estate. wex: property