 | wills
and trusts
The Website Wills and trusts wills
and trusts A will or testament is a legal declaration by which a person, the testator,
names one or more persons to manage his or her estate and provides for the transfer
of his or her property at death. For the devolution of property not disposed of
by will, see inheritance and intestacy. In the strictest sense, a "will"
has historically been limited to real property, while "testament" applies
only to dispositions of personal property, though this distinction is seldom observed
today. A will may also create a testamentary trust that is effective only after
the death of the testator. In common law legal systems, a trust is an arrangement
whereby property (including real, tangible and intangible) is managed by one person
(or persons, or organizations) for the benefit of another. A trust is created
by a settlor, who entrusts some or all of his or her property to people of his
choice (the trustees). The trustees hold legal title to the trust property (or
trust corpus), but they are obliged to hold the property for the benefit of one
or more individuals or organizations (the beneficiary, a.k.a. cestui que use or
cestui que trust), usually specified by the settlor, who hold equitable title.
The trustees owe a fiduciary duty to the beneficiaries, who are the "beneficial"
owners of the trust property. | 
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and trusts | wills and trusts |
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The trust is governed by
the terms of the trust document, which is usually written and occasionally set
out in deed form. It is also governed by local law. The trustee is obliged to
administer the trust in accordance with both the terms of the trust document and
the governing law.
In the United States, the settlor is also called the
trustor, grantor, donor, or creator.
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