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- A testamentary trust (sometimes referred to as a will trust or trust under will) is a trust which arises upon the death of the testator, and which is specified in their will. A will may contain more than one testamentary trust, and may address all or any portion of the estate. Testamentary trusts are distinguished from inter vivos trusts, which are created during the settlor's lifetime. There are four parties involved in a testamentary trust:
* the person who specifies that the trust be created, usually as a part of their will, but it may be set up in abeyance during the person's lifetime. This person may be called the grantor or trustor, but is usually referred to as the settlor;
* the trustee, whose duty is to carry out the terms of the will. they may be named in the will, or may be appointed by the probate court that handles the will;
* the beneficiary(s), who will receive the benefits of the trust;
* Although not a party to the trust itself, the probate court is a necessary component of the trust's activity. It oversees the trustee's handling of the trust. A testamentary trust is a legal arrangement created as specified in a person's will, and is occasioned by the death of that person. It is created to address any estate accumulated during that person's lifetime or generated as a result of a postmortem lawsuit, such as a settlement in a survival claim, or the proceeds from a life insurance policy held on the settlor. A trust can be created to oversee such assets. A trustee is appointed to direct the trust until a set time when the trust expires, such as when minor beneficiaries reach a specified age or accomplish a deed such as completing a set educational goal or achieving a specified matrimonial status. For a testamentary trust, as the settlor is deceased, they will generally not have any influence over the trustee's exercise of discretion, although in some jurisdictions it is common for the testator to leave a letter of wishes for the trustee. In practical terms testamentary trusts tend to be driven more by the needs of the beneficiaries (particularly infant beneficiaries) than by tax considerations, which are the usual considerations in inter vivos trusts. If a testamentary trust fails, the property usually will be held on resulting trusts for the testator's residuary estate. Some famous English trust law cases were on behalf of the residuary legatees under a will seeking to have testamentary trusts declared void so as to inherit the trust property. An infamous example is Re Diplock [1951] Ch 253, which resulted in the suicide of one of the trustees who was personally liable to account for trust funds that had been disbursed for what he thought were perfectly valid charitable trusts. (en)
- 遺言信託（いごんしんたく）は、 1.
* 遺言により信託を設定すること。または、 2.
* 信託銀行の提供する、遺言の作成・執行に関するサービスのこと（法的には信託とは無関係）。 (ja)
- 사후신탁(死後信託) 혹은 유언신탁(遺言信託)은 유언을 통해 신탁설정자(유언자)의 사망 후에 형성되는 신탁이다. 예를 들어 부모가 미성년자녀를 위해 신탁을 형성하는 경우 유언을 통해 부모가 사고로 사망하는 경우 자녀를 위해 신탁을 형성하도록 유언장을 작성하는 형식으로 사후신탁을 형성할 수 있다. 살아 있는 동안 형성되는 생전신탁과 구별된다. (ko)
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- 遺言信託（いごんしんたく）は、 1.
* 遺言により信託を設定すること。または、 2.
* 信託銀行の提供する、遺言の作成・執行に関するサービスのこと（法的には信託とは無関係）。 (ja)
- 사후신탁(死後信託) 혹은 유언신탁(遺言信託)은 유언을 통해 신탁설정자(유언자)의 사망 후에 형성되는 신탁이다. 예를 들어 부모가 미성년자녀를 위해 신탁을 형성하는 경우 유언을 통해 부모가 사고로 사망하는 경우 자녀를 위해 신탁을 형성하도록 유언장을 작성하는 형식으로 사후신탁을 형성할 수 있다. 살아 있는 동안 형성되는 생전신탁과 구별된다. (ko)
- A testamentary trust (sometimes referred to as a will trust or trust under will) is a trust which arises upon the death of the testator, and which is specified in their will. A will may contain more than one testamentary trust, and may address all or any portion of the estate. Testamentary trusts are distinguished from inter vivos trusts, which are created during the settlor's lifetime. There are four parties involved in a testamentary trust: (en)
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- 사후신탁 (ko)
- 遺言信託 (ja)
- Testamentary trust (en)
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