Regulations Governing the Management of Collective Trust Funds Article 40
The reasons for terminating a collective trust fund shall be as stipulated in the agreement, except as otherwise specified by laws or regulations. However the competent authority may order the termination of a collective trust fund if it deems the termination of the fund is advisable in the public interest or the interests of the beneficiaries.Notice of the termination of a collective trust fund for reasons other than expiration shall be sent to the Trust Association, which shall forward it in a report to the competent authority for approval. After approval, the trust enterprise shall make public announcement in a manner prescribed in Article 39 of the Act within 2 business days from the date of service of the approval letter.Where a collective trust fund is terminated due to expiration as mentioned in the preceding paragraph, the trust enterprise shall report it to the competent authority for recordation within 2 business days after the expiration date.
中文原文 共同信託基金管理辦法第40條
共同信託基金之終止事由，除法令另有規定外，依契約之約定。
但基於公益或受益人利益，以終止共同信託基金為宜者，主管機關得命令終止之。
共同信託基金之終止，除因存續期間屆滿者外，應函送同業公會轉報主管機關核准。
經核准後，信託業應於核准函送達之日起二個營業日內依本法第三十九條所定公告方式辦理公告。
前項因存續期間屆滿而終止者，應於屆滿日後二個營業日內申報主管機關備查。
但基於公益或受益人利益，以終止共同信託基金為宜者，主管機關得命令終止之。
共同信託基金之終止，除因存續期間屆滿者外，應函送同業公會轉報主管機關核准。
經核准後，信託業應於核准函送達之日起二個營業日內依本法第三十九條所定公告方式辦理公告。
前項因存續期間屆滿而終止者，應於屆滿日後二個營業日內申報主管機關備查。