論遺囑信託

277 278 279 281 282 277 麟 16 麟 契 行 了 行 參 陸 利 行 理 行 參 15 行 行 行 不 278 麟 16 279 麟 16 行 行 1 立 律 行 20 280 立 立 立 ( 行 ) 利 理 ( 行 ) 立 281 58 282 律行 立 立 立 律行 行 履 64

283 () 284 律行 力 行 力 行 力 283 2 6 284 8 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

285 286 287 285 參 年 年 行 六 理 行 行 行 不 理 理 286 261 143 樂 143 287 1 六 66

289 290 291 292 288 20 六 六 2 8 289 290 8 291 20 六 2 不 切 Restatement Third, Trusts, 31,ALI, supra note 13, v. 2, p. 101. 292 立 六 立 理 參 () 零 (there is no trustee) 略 參 5 立 律 22 293 行 行 行 67

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

property law) 296 293 297 298 行 行 行 行 1 六 69

Uniform Probate Code) 303 2-502 304 1. 2. 299 143 樂 143 六 300 參 191 301 參 212 214 302 Restatement Third, Trusts, 17, ALI, supra note 13, v. 1, p. 253. 303 行 (formality requirements)(probate proceeding) 麟 16 留 參 273 六 ( 理 197) 律 304 271 70

3. 4. 5. 6. 305 306 307 () () 308 305 2-502 (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, 42. 306 六 20 307 261 308 不 行 8 71

(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) 313 314 315 316 317 309 Sydenham, supra note 52, p. 6; Edwards & Stockwell, supra note 164, pp. 91-96. 310 1 六 52 六 311 Sydenham, supra note 52, p. 6. 312 8 6 313 Sydenham, supra note 52, p. 6. 314 Restatement Third, Trusts, 13, 17, ALI, supra note 13, v. 1, pp. 206, 250. 315 Edwards & Stockwell, supra note 164, p. 91. 316 58 317 Sydenham, supra note 52, pp. 7-8. 72

318 319 320 318 Restatement Third, Trusts, 2, ALI, supra note 13, v. 1, p. 21. 319 8 320 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. 250. 73

(party or parties) 321 322 323 321 Garner, supra note 116, p. 917. 322 Bogert, 1, supra note 23, p. 3, the trust parties ; 20 六 8 六 323 參 281 74

324 325 (Settlor or Trustor) 324 8 325 8 2 ( 理 參 ) 理 ( 六 )() 行 臨 () 20 六 六 9 326 8 六 說 理 力 行 說 參 5 327 8 (the person who creates a trust)restatement Third, Trusts, 3, ALI, supra note 13, v. 1, p. 35. 75

328 329 Restatement Third, Trusts, 3, Comment e, ALI, supra note 13, v. 1, p. 37 1 8 六 330 Bogert, 9, supra note 23, p. 20. 76

joint will) (a will executed by two or more people) 333 (mutual will) 334 335 336 337 331 20 六 8 六 332 Restatement Third, Trusts, 3, Comment a, ALI, supra note 13, v. 1, p. 36. 333 Garner, supra note 116, p. 1291; 261 143 334 Garner, ibid; 335 不 兩 336 261 337 143 77

(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. 56. 339 Restatement Third, Trusts, 19, Comment a (4), ALI, supra note 13, v. 1, p. 292. 78

(Trustee) 340 行 說 參 5 341 20 8 342 不 343 20 8 344 行 說 參 5 79

(unincorporated association) 345 論 年 346 8 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

trust does not fail for lack of trustee) 348 行 說 參 5 349 20 350 Restatement Third, Trusts, 31, ALI, supra note 13, v. 2, p. 101. 351 見 說 81

a) (b) 354 352 1 353 20 354 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

(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

357 357 Restatement Third, Trusts, 44, ALI, supra note 13, v. 2, p. 195. 358 Restatement Third, Trusts, 43, ALI, supra note 13, v. 2, p. 190. 359 Restatement Third, Trusts, 43, Comment d, ALI, supra note 13, v. 2, pp. 191-192; 1 20 8 360 6 361 20 362 1 363 Restatement Third, Trusts, 44, Comment d, ALI, supra note 13, v. 2, pp. 197-198. 84

(merger) 364 參 說 365 立 Uniform Trust Code, 408 (a), NCCUSL, supra note 12, p. 59. 366 行 說 5 367 不 年 利 利 利 類 利 理 85

368 369 370 371 372 368 Restatement Third, Trusts, 69, ALI, supra note 13, v. 2, p. 535. 369 20 六 370 2 371 Restatement Third, Trusts, 69, Comment d, ALI, supra note 13, v. 2, p. 536. 372 1 8 86

373 1 374 8 375 20 87

376 376 6 88

377 參 22 378 Restatement Third, Trusts, 2, Comment i, ALI, supra note 13, v. 1, p. 22. 89

379 Restatement Third, Trusts, 40, ALI, supra note 13, v. 2, p. 171. 380 1 20 8 六 381 58 382 8 六六 383 Restatement Third, Trusts 41, ALI, supra note 13, v. 2, p. 181. 90

384 Restatement Third, Trusts 40, Comment c, ALI, supra note 13, v. 2, p. 173. 385 2 91

386 143 387 143 樂 143 388 143 樂 143 389 143 樂 143 390 林 論 留 論 年 391 92

forced share)(probate estate) 393 394 392 1 20 8 393 Newman v. Dore (1937), Mennell, supra note 299, p. 20; 例 見 271 394 麟 16 93

395 94

95

396 8 397 Restatement Third, Trusts 27, ALI, supra note 13, v. 2, p. 4. 398 Restatement Third, Trusts 28, ALI, supra note 13, v. 2, pp. 9-10. 96

impossibility)(indefiniteness) (a) (b) 400 (c) 401 399 Restatement Third, Trusts 30, ALI, supra note 13, v. 2, p. 98. 400 說 401 Restatement Third, Trusts 29, ALI, supra note 13, v. 2, pp. 53-54. 97

402 403 () 404 402 1 20 9 403 行 六 說 5 404 8 98

() () 405 406 () 407 408 409 410 405 立 律 22 406 2 六 407 1 408 409 2 六 410 8 99

( ) () ( ) Rule Against Perpetuities 411 ) (property interest)(vest) 412 413 411 20 412 (to confer ownership of property upon a person or to invest a person with the full title to property)garner, supra note 116, p. 1263. 413 參 麟 16 100

(Uniform Statutory Rule Against Perpetuities) (Common-law Rule Against Perpetuities) 414 415 (1) (2) 416 417 418 ( ) ( ) 414 參 http://www.law.upenn.edu/bll/ulc/fnact99/1990s/usrap90.htm. 415 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. 5. 416 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. 14. 417 Restatement Third, Trusts 29, Comment g, ALI, supra note 13, v. 2, p. 58. 418 Ibid. 101

419 420 421 422 423 419 2 六 420 8 421 2 六 六六 422 六 論 423 8 102

424 2 8 425 103

1) 426 不 令 更 不 10 427 8 六 428 六 429 8 8 104

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