Ketiga frasa ini, simple trust, grantor trust, complex trust mengacu ke makna trust sebagai amanat dari pemberi amanat (trustor) kepada wali amanat (trustee) u/ mengelola harta benda bagi kepentingan penerima manfaat (beneficiary). Terlihat di surjaya pertama bahwa trust disandingkan dengan estate dalam perpajakan, karena keduanya menyangkut warisan / amanat harta benda.

SURJAYA ★★★★★
Kamus: http://www.investopedia.com/exam-guide/cfp/taxation-of-trust...
Trusts and estates must file an income tax return (Form 1041) for each taxable year if the trust has earned $600 in income, or has a beneficiary that is a non-resident alien.

Kamus: http://www.investopedia.com/terms/t/trust.asp
A fiduciary relationship in which one party, known as a trustor, gives another party, the trustee, the right to hold title to property or assets for the benefit of a third party, the beneficiary.

Buku: http://books.google.com/books?id=F5qMf6MA0HkC&pg=PA313&lpg=P...
Dalam hal tertentu, misalnya, standar tanggung jawab fiduciary dan nikmatnya berhenti sebagai pemegang perwalian, bentuk perwalian (trust) memiliki beberapa persyaratan ...