論遺囑信託

Transcription

1 麟 16 麟 契 行 了 行 參 陸 利 行 理 行 參 15 行 行 行 不 278 麟 麟 16 行 行 1 立 律 行 立 立 立 ( 行 ) 利 理 ( 行 ) 立 律行 立 立 立 律行 行 履 64

2 283 () 284 律行 力 行 力 行 力 行 說 立行 說 行 說 見 立行 說 行 行 行 兩 行 行 行 說 行 律行 力 行 說 行 行 行 行 立 行 立 兩 立 行 立 力 6 65

3 參 年 年 行 六 理 行 行 行 不 理 理 樂 六 66

4 六 六 六 2 不 切 Restatement Third, Trusts, 31,ALI, supra note 13, v. 2, p 立 六 立 理 參 () 零 (there is no trustee) 略 參 5 立 律 行 行 行 67

5 力 行 參 58 年 行 若 行 不 力 不 行 行 不 294 六 不 說 行 列 不 更 行 六 說 行 參 論 年 295 不 金 行 參 2 不論 立 68

6 property law) 行 行 行 行 1 六 69

7 Uniform Probate Code) 樂 143 六 300 參 參 Restatement Third, Trusts, 17, ALI, supra note 13, v. 1, p 行 (formality requirements)(probate proceeding) 麟 16 留 參 273 六 ( 理 197) 律

8 () () (a) Except as provided in subsection (b) and in Sections 2-503, 2-506, and 2-513, a will must be: (1) in writing; (2) signed by the testator or in the testator s name by some other individual in the testator s conscious presence and by the testator s direction; and (3) signed by at least two individuals, each of whom signed within a reasonable time after he [or she] witnessed either the signing of the will as described in paragraph or the testator s acknowledgment of that signature or acknowledgment of the will. (b) A will that does not comply with subsection (a) is valid as a holographic will, whether or not witnessed, if the signature and material portions of the document are in the testator s handwriting. (c) Intent that the document constitutes the testator s will can be established by extrinsic evidence, including, for holographic wills, portions of the document that are not in the testator s handwriting. Mennell, Robert L., Wills and Trusts in a Nutshell, Second Edition, West Publishing Co., 1994, pp. 41, 六 不 行 8 71

9 (Certainty of words or intention) (Certainty of subject-matter)(certainty of objects)(three certainties) 309 () 310 Knight v. Knight Langdale 311 (intention) 312 (an intention to create a trust) Sydenham, supra note 52, p. 6; Edwards & Stockwell, supra note 164, pp 六 52 六 311 Sydenham, supra note 52, p Sydenham, supra note 52, p Restatement Third, Trusts, 13, 17, ALI, supra note 13, v. 1, pp. 206, Edwards & Stockwell, supra note 164, p Sydenham, supra note 52, pp

10 Restatement Third, Trusts, 2, ALI, supra note 13, v. 1, p 列 參 (an existing instrument properly incorporated by reference into the will)(facts referred to in the will that have significance apart from their effect upon the disposition of the property bequeathed or devised by the will) 若 立 Restatement Third, Trusts, 17, ALI, supra note 13, v. 1, p

11 (party or parties) Garner, supra note 116, p Bogert, 1, supra note 23, p. 3, the trust parties ; 20 六 8 六 323 參

12 (Settlor or Trustor) ( 理 參 ) 理 ( 六 )() 行 臨 () 20 六 六 六 說 理 力 行 說 參 (the person who creates a trust)restatement Third, Trusts, 3, ALI, supra note 13, v. 1, p

13 Restatement Third, Trusts, 3, Comment e, ALI, supra note 13, v. 1, p 六 330 Bogert, 9, supra note 23, p

14 joint will) (a will executed by two or more people) 333 (mutual will) 六 8 六 332 Restatement Third, Trusts, 3, Comment a, ALI, supra note 13, v. 1, p Garner, supra note 116, p. 1291; Garner, ibid; 335 不 兩

15 (pour over or pour-over will) 338 (the Uniform Testamentary Additions to Trusts Act, UTATA) 339 (receptacle) 338 Restatement Third, Trusts, 19, ALI, supra note 13, v. 1, p. 291; Bogert, 22, supra note 23, p Restatement Third, Trusts, 19, Comment a (4), ALI, supra note 13, v. 1, p

16 (Trustee) 340 行 說 參 不 行 說 參 5 79

17 (unincorporated association) 345 論 年 利 力 不 Bogert, 30, supra note 23, p. 91; 來 度 若 力 Restatement Third, Trusts 33, ALI, supra note 13, v. 2, p. 110, 論 論 347 不 理不 數 理 六 8 80

18 trust does not fail for lack of trustee) 348 行 說 參 Restatement Third, Trusts, 31, ALI, supra note 13, v. 2, p 見 說 81

19 a) (b) If a trust is created and there is no trustee or if the trustee, or one of several trustees, ceases for any reason to be trustee, a new trustee can be appointed (a) by a proper court; or (b) by the person, if any, who by the terms of the trust is authorized to appoint a trustee. Restatement Second, Trusts 108 立 律 22 82

20 (Beneficiary) 355 麟 16 六 356 行 說 5 不 度 利 利 Restatement Third, Trusts 31, 48, ALI, supra note 13, v. 1, p. 35, v.2, p. 235; 見 利 利 1 83

21 Restatement Third, Trusts, 44, ALI, supra note 13, v. 2, p Restatement Third, Trusts, 43, ALI, supra note 13, v. 2, p Restatement Third, Trusts, 43, Comment d, ALI, supra note 13, v. 2, pp ; Restatement Third, Trusts, 44, Comment d, ALI, supra note 13, v. 2, pp

22 (merger) 364 參 說 365 立 Uniform Trust Code, 408 (a), NCCUSL, supra note 12, p 行 說 不 年 利 利 利 類 利 理 85

23 Restatement Third, Trusts, 69, ALI, supra note 13, v. 2, p 六 Restatement Third, Trusts, 69, Comment d, ALI, supra note 13, v. 2, p

24

25

26 377 參 Restatement Third, Trusts, 2, Comment i, ALI, supra note 13, v. 1, p

27 379 Restatement Third, Trusts, 40, ALI, supra note 13, v. 2, p 六 六六 383 Restatement Third, Trusts 41, ALI, supra note 13, v. 2, p

28 384 Restatement Third, Trusts 40, Comment c, ALI, supra note 13, v. 2, p

29 樂 樂 樂 林 論 留 論 年

30 forced share)(probate estate) Newman v. Dore (1937), Mennell, supra note 299, p. 20; 例 見 麟 16 93

31 395 94

32 95

33 Restatement Third, Trusts 27, ALI, supra note 13, v. 2, p Restatement Third, Trusts 28, ALI, supra note 13, v. 2, pp

34 impossibility)(indefiniteness) (a) (b) 400 (c) Restatement Third, Trusts 30, ALI, supra note 13, v. 2, p 說 401 Restatement Third, Trusts 29, ALI, supra note 13, v. 2, pp

35 () 行 六 說

36 () () () 立 律 六 六

37 ( ) () ( ) Rule Against Perpetuities 411 ) (property interest)(vest) (to confer ownership of property upon a person or to invest a person with the full title to property)garner, supra note 116, p 參 麟

38 (Uniform Statutory Rule Against Perpetuities) (Common-law Rule Against Perpetuities) (1) (2) ( ) ( ) 414 參 No [nonvested property] interest is good unless it must vest, if at all, no later than 21 years after some life in being at the creation of the interest. Uniform Statutory Rule Against Perpetuities, NCCUSL, supra note 410, p A nonvested property interest is invalid unless: (1) when the interest is created, it is certain to vest or terminate no later than 21 years after the death of an individual then alive; or (2) the interest either vests or terminates within 90 years after its creation. Uniform Statutory Rule Against Perpetuities, 1 (a), NCCUSL, supra note 410, p Restatement Third, Trusts 29, Comment g, ALI, supra note 13, v. 2, p Ibid. 101

39 六 六 六六 422 六 論

40

41 1) 426 不 令 更 不 六 428 六

42 (2)(3) ( ) (4) (5) (6) 105