Mortuary Service Administration Act Article 54
After the discharge or termination of the trust deed signed by the Funeral etiquette service industries and the trust industry in accordance with the regulations set forth in paragraph 1, Article 51, a new trustee shall be designated. The trust property shall be transferred to the new trustee after settlement by the original trustee. Before being transferred to the new trustee, the Trust Deed must be deemed as subsisting and shall be managed by the former trustee with the original trust deed.When Funeral etiquette service industries are under bankruptcy, the property delivered to the trust industry for management in accordance with paragraph 1, Article 51 does not belong to the bankrupt company.Funeral etiquette service industries with one of the following circumstances shall have the property delivered to the trust industry for management in accordance with paragraph 1, Article 51 after approval from the special municipality or county (city) competent authorities after reporting by the trust industry and a refund to customers who signed preneed funeral services contracts with funeral etiquette service industries without any fulfillment yet:1.Bankruptcy2.Dissolved by law, or its license is revoked by the competent authority of the special municipality, county (city).3.Businesses stopped on their own for six consecutive months or more, or suspended for more than six months or more by the special municipality or county (city) competent authorities4.Companies fail to apply for resumption of business after the expiration of the application to the competent authorities of special municipalities or counties (cities) within three months.5.Fail to assign a new trustee within six months after the dissolution or termination of the signed trust deed for any reason.The refunds that consumers who signed the preneed funeral services contract gained in accordance with the preceding paragraph will be based on the fees paid. However, if the disposition of the trust property is insufficient to pay off consumers’ paid fees for all unfulfilled contract, they shall be paid in accordance with the proportion of the consumer payment.
中文原文 殯葬管理條例第54條
殯葬禮儀服務業解除或終止依第五十一條第一項規定與信託業簽訂之信託契約時，應指定新受託人；其信託財產由原受託人結算後，移交新受託人，於未移交新受託人前，其信託契約視為存續，由原受託人依原信託契約管理之。
殯葬禮儀服務業破產時，其依第五十一條第一項規定交付信託業管理之財產，不屬於破產財團。
殯葬禮儀服務業有下列情形之一時，其依第五十一條第一項規定交付信託業管理之財產，由信託業者報經直轄市、縣（市）主管機關核准後，退還與殯葬禮儀服務業簽訂生前殯葬服務契約且尚未履行完畢之消費者：
一、破產。
二、依法解散，或經直轄市、縣（市）主管機關廢止其許可。
三、自行停止營業連續六個月以上，或經直轄市、縣（市）主管機關勒令停業逾六個月以上。
四、經向直轄市、縣（市）主管機關申請停業期滿後，逾三個月未申請復業。
五、與信託業簽訂之信託契約因故解除或終止後逾六個月未指定新受託人。
消費者依前項領回金額以其簽訂生前殯葬服務契約已繳之費用為原則。
但信託財產處分後不足支付全部未履約消費者已繳費用時，依消費者繳款比例領回。
殯葬禮儀服務業破產時，其依第五十一條第一項規定交付信託業管理之財產，不屬於破產財團。
殯葬禮儀服務業有下列情形之一時，其依第五十一條第一項規定交付信託業管理之財產，由信託業者報經直轄市、縣（市）主管機關核准後，退還與殯葬禮儀服務業簽訂生前殯葬服務契約且尚未履行完畢之消費者：
一、破產。
二、依法解散，或經直轄市、縣（市）主管機關廢止其許可。
三、自行停止營業連續六個月以上，或經直轄市、縣（市）主管機關勒令停業逾六個月以上。
四、經向直轄市、縣（市）主管機關申請停業期滿後，逾三個月未申請復業。
五、與信託業簽訂之信託契約因故解除或終止後逾六個月未指定新受託人。
消費者依前項領回金額以其簽訂生前殯葬服務契約已繳之費用為原則。
但信託財產處分後不足支付全部未履約消費者已繳費用時，依消費者繳款比例領回。