(1) As used in this subchapter:(1) “Trust” means any express trust, with additions thereto, wherever and however created, or any separate share of a trust and includes any arrangement other than an estate which, although not a trust, has substantially the same effect as a trust; and(2) “Trustee” means an original, additional, or successor trustee of an inter vivos or testamentary trust, whether or not appointed or confirmed by a court, and, in the case of an arrangement which is not an estate or a trust but which has substantially the same effect as a trust, the person in actual or constructive possession of the property subject to the arrangement.
(1) “Trust” means any express trust, with additions thereto, wherever and however created, or any separate share of a trust and includes any arrangement other than an estate which, although not a trust, has substantially the same effect as a trust; and
(2) “Trustee” means an original, additional, or successor trustee of an inter vivos or testamentary trust, whether or not appointed or confirmed by a court, and, in the case of an arrangement which is not an estate or a trust but which has substantially the same effect as a trust, the person in actual or constructive possession of the property subject to the arrangement.