Remainder Trust

A lingering interest in an estate or trust even though assets have been distributed properly to all beneficiaries. A remainder interest may be created based on the future needs of an estate following the dissolution of a trust. An individual’s future interest in property that is held by one person will take effect upon the expiration of the other property interests created at the same time as the future interest, such as an intervening income interest, life estate or term of years.

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Reference: Remainder Interest