Regulations Governing Securities Investment Trust Funds Article 83
When a SITE-managed open-ended fund and another open-ended fund managed by the same SITE are both publicly offered funds or both privately placed funds, and when approved by the beneficiaries meeting, the SITE may apply for FSC approval for a merger of the two funds. However, if the merged funds are of the same type, the non-surviving fund had an average net asset value below NT$500 million over the preceding 30 business days, and the securities investment trust agreement of the surviving fund has not undergone material amendment, application for FSC approval for merger of the funds may be made without the approval of the beneficiaries meeting.
中文原文 證券投資信託基金管理辦法（931030訂定）第83條
證券投資信託事業所經理之開放式基金，同為募集或私募之基金及經基金受益人會議同意者，得向本會申請核准與本公司之其他開放式基金合併。
但合併之基金為同種類、消滅基金最近三十個營業日淨資產價值平均低於新臺幣五億元且存續基金之證券投資信託契約內容無重大修改者，得不經受益人會議同意，向本會申請核准。
但合併之基金為同種類、消滅基金最近三十個營業日淨資產價值平均低於新臺幣五億元且存續基金之證券投資信託契約內容無重大修改者，得不經受益人會議同意，向本會申請核准。