This is a type of contract by means of which the trustor delivers assets and/or money to the trustee so that he/she may continue administering and making decisions pertaining to them while still living, in accordance with the guidelines initially provided for that purpose. Upon his/her death, the contract acquires an irrevocable character and shall be administered by the trustee in accordance with the rules and instructions established by the title holder, carrying out the delivery of assets to the designated persons and under the conditions agreed to in the contract.