The "cestui que trust" is the person entitled to an equitable, as opposed to a legal, estate.

“信托资产收益受益人”是有权获得衡平法上的而不是法律上的遗产的人。

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"If Congress doesn't do anything for ten years, in the middle of 2011, people would be getting hit with inheritance taxes and Congress could pass retroactive legislation eliminating the estate tax to make the system more equitable, " Edwards says.

FORBES: Don't Be Afraid To Die In 2011