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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.
When Husband dies, the trust is divided so that Husband's share, $2,000,000, is put into Trust A (now irrevocable), and Wife's share, $2,000,000, is put into Trust B. Wife cannot sell any of the property in Trust A, but she can use it and pocket all of the income and interest that it generates.