Some additional prefixes have come into common use in Linux-based systems: 1  fb: frame buffer. 2  fd: (platform) floppy disks, though this same abbreviation is also commonly used to refer to file descriptor.
What are special needs trusts? A trust is created when property (real estate, finances, tangible items) is managed by a person for another person's benefit. The person managing the property is called the trustee.. The person whose benefit it is for is called the beneficiary.
Complex Trusts A trust (except a grantor type trust) is a separate legal entity for federal tax purposes. A trust may be created during an individual's life (inter vivos) or at the time of his or her death under a will (testamentary).