Regulations Governing the Management of Collective Trust Funds Article 49
When business assumption referred to in the preceding paragraph occurs, the trust enterprise shall produce a settlement report for each of its collective trust funds, and transfer the trust assets to the succeeding trust enterprise on the agreed transfer date.The rights and obligations between a trust enterprise that assumes a collective trust fund and the beneficiaries shall be as stipulated in the original collective trust fund agreement, except where changes are otherwise agreed by the beneficiaries.
中文原文 共同信託基金管理辦法第49條
發生前條承受情形時，信託業應就共同信託基金各別作成結算報告書，並於約定移轉日將信託財產移轉予擬承受之信託業。
承受共同信託基金之信託業，其與受益人間之權利及義務，除經受益人同意變更外，依原共同信託基金契約之約定。
承受共同信託基金之信託業，其與受益人間之權利及義務，除經受益人同意變更外，依原共同信託基金契約之約定。