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A fiduciary relationship between a trustor and trustee for the benefit of a surviving spouse and the married couple's heirs. Also called an A trust, a marital trust goes into effect when the first spouse dies. Assets are moved into the trust upon death and the income generated by the assets goes to the surviving spouse. Under some arrangements, the surviving spouse can also receive principal payments.
The decedent's share is divided into Trust B and Trust C. One of these trusts receives assets up to the amount of the estate tax exemption. This trust is often referred to as the Exemption or By-Pass Trust (i.e., Trust B). Any amount of the decedent's share above the exemption is funded to the other trust (i.e., usually Trust C). This trust is often also referred to as the Marital Deduction Trust. On the surviving spouse's death, Trust A and the assets of the Marital Deduction Trust (i.e., usually Trust C) will be subject to estate tax together with the survivor's assets if the total exceeds the exemption amount.