Coordinates transactions between the Distributed Transaction Coordinator (MSDTC) and the Kernel Transaction Manager (KTM). ...

Coordinates transactions between the Distributed Transaction Coordinator (MSDTC) and the Kernel Transaction Manager (KTM). If it is not needed, it is recommended that this service remain stopped. If it is needed, both MSDTC and KTM will start this service automatically. If this service is disabled, any MSDTC transaction interacting with a Kernel Resource Manager will fail and any services that explicitly depend on it will fail to start.