The term "lifetime trust" shall mean an express trust and all
amendments thereto created other than by will and shall not include; a
trust for the benefit of creditors, a resulting or constructive trust, a
business trust where certificates of beneficial interest are issued to
the beneficiary, an investment trust, voting trust, a security
instrument such as a deed of trust and a mortgage, a trust created by
the judgment or decree of a court, a liquidation or reorganization
trust, a trust for the sole purpose of paying dividends, interest,
interest coupons, salaries, wages, pensions or profits, instruments
wherein persons are mere nominees for others, or a trust created in
deposits in any banking institution or savings and loan institution.