| 释义 |
Marital trust Marital trustA trust created to allow one spouse to transfer, during life or upon death, an unlimited amount of property to his/her spouse without incurring gift or estate tax.Marital TrustA trust into which one spouse deposits assets that transfer to the other spouse at some point in the future or upon the first spouse's death. A marital trust exists in order to avoid paying the estate tax. See also: Unlimited marital deduction. |