Regulations Governing Securities Investment Trust Funds Article 88
The SITE shall itself bear fees incurred in connection with a merger of funds.During the period from the date of public announcement of a merger of funds until 2 days prior to the record date of the merger, the SITE may not collect any fees when beneficiaries apply for redemption or for conversion of other funds managed by the same SITE.
中文原文 證券投資信託基金管理辦法（931030訂定）第88條
基金合併之相關費用，證券投資信託事業應自行負擔。
證券投資信託事業於基金合併公告日後至合併基準日前二日止，受益人申請買回或轉換同一證券投資信託事業之其他基金，不得收取任何費用。
證券投資信託事業於基金合併公告日後至合併基準日前二日止，受益人申請買回或轉換同一證券投資信託事業之其他基金，不得收取任何費用。