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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 way these trusts usually work depends on the type of marital trust. In some cases, your spouse will receive the income generated by the trust throughout his or her lifetime. In other cases the trust will also allow for principal distributions for reasons, such as healthcare, education, maintenance, etc.