Financial Asset Securitization Act Article 44

If the alteration to the SPT contract shall change an item required to be included in the asset trust securitization plan, a beneficiary, who has informed the Trustee in written form of his/her objection prior to the adoption of such resolution at a beneficiaries' meeting pursuant to paragraph 1 of the preceding Article and has raised his/her objection at such beneficiaries' meeting, may request the Trustee to purchase all of the Beneficiary Securities held by him/her at the current fair price unless otherwise provided in the SPT contract and the prospectus or investment memorandum sets forth measures of dealing with such situation.The consideration and other necessary expenses incurred for the purchase as referred to in the preceding paragraph may be appropriated from the trust property by the Trustee.Except as otherwise provided in the SPT contract or resolved in a beneficiaries' meeting, the beneficial interest of a beneficiary shall be extinguished upon the purchase by the Trustee of the Beneficiary Securities held by him/her.Article 187 and Article 188 of the Company Act shall apply mutatis mutandis to the aforementioned purchase of Beneficiary Securities.
中文原文 金融資產證券化條例第44條
特殊目的信託契約之變更內容涉及資產信託證券化計畫之應記載事項之變更,受益人於受益人會議為前條第一項之決議前,已以書面通知受託機構反對該項行為之意思表示,並於受益人會議為反對者,除特殊目的信託契約另有約定,且於公開說明書或投資說明書載明其處理方法者外,得請求受託機構以當時公平價格,收買其所持有之受益證券。
前項收買所支出之對價及其他必要費用,得由受託機構以信託財產充之。
受益人之受益權,除特殊目的信託契約另有約定或受益人會議另定有處理方法外,經受託機構收買其受益證券而消滅。
受益證券之收買,準用公司法第一百八十七條及第一百八十八條之規定。

English translation for reference only; the Chinese text prevails. Not legal advice.