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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
Confidentiality. Generally the terms of your living trust are confidential, with only your named beneficiaries and trustee having access to that information. Continuity. A trust can provide continuity of management of your property after your death or incapacity.evocable Living Trusts. A revocable living trust or âintervivos trustâ is a legal device that can be used to manage your property during your lifetime and to distribute your property after your death.