| Chapter 4 Standards of Practice for Collective Trust Fund Business |
Section 4 Distribution of Trust Proceeds |
| Article 33 |
A trust enterprise may collect fees and remuneration from beneficiaries for handling collective trust fund business or deduct such payments from the trust assets of the collective trust fund, and related provisions shall be expressly stipulated in the agreement. |
| Article 34 |
A trust enterprise conducting collective trust fund business may pay any expenses or taxes resulting from the utilization or management of the trust assets by directly deducting them from the trust assets, and related provisions shall be expressly stipulated in the agreement. |
| Article 35 |
Distributable proceeds of a collective trust fund shall be distributed within 6 months after the end of each fiscal year. |