Please note that only the English version of this Trust Agreement will be signed for the creation of a REVOCABLE TRUST. The Chinese translation, serving as a summary of the English provisions, is provided to assist the Settlor in understanding the terms of this Trust Agreement. In the event of any discrepancy between the English and Chinese versions, the English version shall prevail.

提請注意，本件可撤銷信託設立時僅簽署信託合約英文版。本信託合約的中文譯文為英文版條款的概要說明，旨在協助委託人理解本信託合約。中英文版本如有歧義，應以英文版為準。

（2024.07.07版）

Table of Contents

[Name of Trust] AGREEMENT

FIRST  Trust Management

(a) Name

(b) Amendment and Revocation

(c) Prior to Division of Trust Estate

(1) Management

(2) Income and Principal

(d) Division of Trust Estate

(1) Management

(2) Income and Principal

(3) Death of Primary Beneficiary

(e) Separate Shares

(f) Contingent Beneficiaries

(g) Trust Distribution

(h) Contingent General Power of Appointment to Reduce Capital Gains Taxes

SECOND  Grantor Trust Status

THIRD  Rule Against Perpetuities

FOURTH  Incapacity of Beneficiary

(a) Management

(b) Income and Principal

FIFTH  Alienation

SIXTH  Trust Additions and Mergers

(a) Additions

(b) Mergers

SEVENTH  Trustee's Powers

EIGHTH  Exclusive Duties of Trustee

NINTH  Investment Direction Adviser

(a) Initial Appointment of Investment Direction Adviser

(b) Role and Function

(c) Loans, Guarantees and Creation of Entities

(d) Directions to Trustee

(e) Liability of Trustee

(f) Liability of Investment Direction Adviser

(g) Indemnification

(h) Resignation of Investment Direction Adviser

(i) Removal of Investment Direction Adviser

(j) Appointment of Additional or Successor Investment Direction Advisers

(k) Power to Hire Agents

(l) Compensation

TENTH  Trust Protector

(a) Initial Appointment of Trust Protector

(b) Powers

(c) Directions to Trustee

(d) Liability of Trustee

(e) Limitations of Responsibilities

(f) Indemnification

(g) Resignation of Trust Protector

(h) Appointment of Additional or Successor Trust Protectors

(i) Removal of Trust Protector

(j) Agents and Advisers

(k) Compensation

ELEVENTH  Distribution Adviser

(a) Initial Appointment of Distribution Adviser

(b) Role and Function

(c) Directions to Trustee

(d) Liability of Trustee

(e) Liability of Distribution Adviser

(f) Indemnification

(g) Resignation of Distribution Adviser

(h) Removal of Distribution Adviser

(i) Appointment of Additional or Successor Distribution Advisers

(j) Compensation

TWELFTH  Payment of Death Taxes and Administration Expenses

THIRTEENTH  Waiver of Prudent Investor Rule

FOURTEENTH  Trustee's Commissions

FIFTEENTH  Resignation, Removal and Appointment of Trustees

(a) Resignation of Trustee

(b) Removal of Trustee

(c) Appointment of Successor Trustee

(d) Delivery of Trust Assets

(e) Liability of Predecessor Trustee

(f) Merger of Trustee

SIXTEENTH  Subchapter S Stock

SEVENTEENTH  Interested Fiduciary

EIGHTEENTH  Definitions

NINETEENTH  Controlling Law

TWENTIETH  United States Trust

(a) United States person

(b) Exception

TWENTY-FIRST  Limitation on Powers of Non-United States Person

(a) Limitations on Powers

(b) Exception

(c) Reliance Upon Certifications

TWENTY-SECOND  Liability of Trustee

TWENTY-THIRD  Bonds, Accountings, and Privacy Provisions

TWENTY-FOURTH  Binding Effect

TWENTY-FIFTH  Acknowledgment By Trustee

TWENTY-SIXTH  Agreement in Counterparts

TWENTY-SEVENTH  No Contest Provision

[Name of Trust] AGREEMENT

[OOO信託]合約

This [Name of Trust] AGREEMENT (the “Agreement” or “Trust Agreement”) is made this ____ day of_______________, 20__, between [Name of Grantor], of [Country / County & State of Grantor's residence], hereinafter “Grantor,” and [Name of Trustee], an independent Nevada trust company, hereinafter “Trustee.”

本[OOO信託]合約（以下簡稱「本合約」或「本信託合約」）於2025年__月__日由[Country / County & State of Grantor's residence]之[Name of Grantor]（以下簡稱「委託人」）及[Name of Trustee]（獨立的內華達州信託公司）為受託人（以下簡稱「受託人」）締結。

WHEREAS, the Grantor desires to establish a revocable trust funded with such property as the Grantor may from time to time deposit into trust under this Agreement, together with the investments, reinvestments and proceeds thereof (all of which, with the investments, reinvestments and proceeds thereof, shall be termed the “Trust estate”).

委託人希望設立一個可撤銷信託，以委託人依本信託合約隨時存入信託的財產，及以該財產進行投資、再投資並產生的收益作為資金（前述財產及其投資、再投資與收益合稱為「本信託財產」）。

WHEREAS, the Trustee accepts such trust and agrees to administer it in accordance with the terms and conditions of this Agreement.

受託人接受本信託並同意依本合約條款與條件來管理本信託。

NOW, THEREFORE, in consideration of the mutual promises and covenants contained in this Agreement, the Grantor hereby delivers to the Trustee the property described on Schedule “A” in trust which the Grantor has transferred to the Trustee for the following uses and purposes and subject to the terms and conditions contained in this Agreement.

鑒於本合約中相互的承諾與約定，委託人將本合約附表A裡所述之財產移轉予受託人，為以下目的使用，並應符合本合約所訂定之條款與條件。

FIRST  Trust Management

The Trustee shall hold, manage, invest and reinvest the Trust estate, shall collect and receive the income therefrom, shall pay out of such income all expenses and charges properly payable therefrom and shall dispose of the net income and principal as set forth below:

第一條  信託管理

受託人應依以下所述規定持有、管理、投資及再投資信託財產，收取與接收信託收益，以信託收益支付所有應適當支付之費用與開銷，並應依以下所述處分淨收益及本金。

(a) Name

This Trust Agreement may be referred to and administered pursuant to the provisions hereof as “[Name of Trust] AGREEMENT.” The trust created pursuant to the provisions of section (c) of this Article FIRST may be referred to as “[Name of Trust].” Each trust, share or portion created pursuant to the provisions hereof (other than the trust created pursuant to the provisions of section (c) of this Article FIRST) may be referred to as “[Name of Trust] F/B/O A PARTICULAR BENEFICIARY” with the name of the person for whose primary benefit such trust, portion or share is held inserted after “F/B/O.” Unless otherwise provided in this Agreement, the terms “Trust estate” or “Trust” as used throughout this Agreement shall refer to each trust created by or pursuant to this Agreement.

(a)名稱定義

本合約名為「OOO信託合約」，並依其條文管理。依第一條(c)成立之信託名為「OOO信託」，每個依本合約成立之信託、持分或信託之一部分得被命名為「為特定受益人之OOO信託」（此特定受益人為該信託、持分或信託一部分之主要受益人人名）。除非本合約另有規定，「本信託財產」或「本信託」應指依本合約成立之各別信託。

(b)Amendment and Revocation

During the life of the Grantor, this Trust Agreement may be revoked in whole or in part by the Grantor and the Grantor may also relinquish such power.  The exercise or relinquishment of such power to revoke shall be made by a written instrument executed by the Grantor and delivered to the Trustee.

During the incapacity of the Grantor, the exercise or relinquishment of such power to revoke may be undertaken on the Grantor's behalf by any person granted such authority pursuant to a power of attorney that by its terms has effect during such time as the Grantor is incapacitated and that is recognized as valid and capable of conferring upon the attorney-in-fact the power so to act under the laws that then govern the trusts created hereunder, or if no such attorney-in-fact is in existence, by the Grantor's court-appointed fiduciary or guardian.  Upon such revocation, any property held hereunder, or that part thereof as to which this Trust Agreement may be revoked, shall be delivered by the Trustees to the Grantor, and the title shall be revested in the Grantor.  If this Trust Agreement is revoked with respect to all or more than half of the assets subject to this Trust Agreement, the Trustee shall be entitled to retain sufficient assets reasonable to secure payment of liabilities lawfully incurred by the Trustee in the administration of the trust, including Trustee's fees that have been earned, unless the Grantor shall indemnify the Trustees against loss or expense. The Grantor may at any time during [her/his] life amend any of the terms of this Trust Agreement by a written instrument executed by the Grantor and delivered to the Trustees; provided, however that no amendment shall substantially increase the duties or liabilities of the Trustees or change Trustee's compensation without the Trustee's written consent.

On the sooner of the death of the Grantor or relinquishment of the power to revoke, no Trust under this Trust Agreement may be revoked.

(b)修訂與撤銷

在委託人在世時，委託人得撤銷本信託合約的全部或一部分，委託人亦可放棄此權力。此等撤銷權力之行使或放棄，應以委託人簽立並遞交予受託人之書面文件為之。

在委託人喪失行為能力期間，行使或放棄該等撤銷權得由根據授權書被授予此權力之人代表委託人行使，該授權書應在委託人喪失行為能力期間內有效，且依當時管轄本信託的法律被認為是有效的賦予代理人此權力。如果沒有此類代理人，則由法院指定委託人的受託責任人或監護人行使。撤銷權行使後，任何被撤銷部分信託合約所屬財產應由受託人遞交予委託人，且其所有權應重新歸屬於委託人。如果本信託合約下的全部或過半數財產經撤銷時，除非委託人能賠償受託人之任何損失或費用，受託人有權保留充足之信託資產，以合理確保其在管理信託所合法產生債務之支付，包括受託人應取得之費用。委託人在世時，得隨時以簽署之書面文件送達受託人以修改本信託合約條文；但未經受託人書面同意，任何修正不得大幅增加受託人之義務或責任或變更受託人的報酬。

在委託人過世或放棄撤銷權（以較早者為準）後，本信託合約下的任何信託均不得撤銷。

(c) Prior to Division of Trust Estate

Prior to the division of the Trust estate in accordance with section (d) of this Article FIRST, the Trustee shall hold, administer and distribute the Trust estate as follows:

(c)信託分割前之管理 

在依第一條(d)分割信託財產之前，受託人應依以下所述規定持有、管理及分配信託財產：

(1) Management

Subject to the provisions of Article NINTH of this Agreement relating to the Investment Direction Adviser, the Trustee shall hold, manage, invest and reinvest the Trust estate, shall collect and receive the income therefrom, and shall pay out of the income all expenses and charges properly payable therefrom.

(1)管理

在符合本合約第九條關於投資指示顧問規定的前提下，受託人應持有、管理、投資及再投資信託財產，收取與接收信託收益，並以信託收益支付所有應適當支付之費用與開銷。

(2) Income and Principal

The Trustee is authorized and empowered to distribute to any one or more of the following individuals: [Name of Beneficiary 1], [Name of Beneficiary 2] and the descendants of each [Name of Beneficiary 1] and [Name of Beneficiary 2] who are living from time to time, or apply for their use and benefit, all, some, or none of the net income and principal of the Trust estate , in such shares or proportions, as the Grantor shall direct by written instrument delivered to the Trustee. The Grantor may by written instrument likewise relinquish the power to direct distributions. During the incapacity of the Grantor, the exercise of the power to direct net income and principal may be undertaken on the Grantor's behalf by any person granted such authority pursuant to a power of attorney that by its terms has effect during such time as the Grantor is incapacitated and that is recognized as valid and capable of conferring upon the attorney-in-fact the power so to act under the laws that then govern the trusts created hereunder, or if no such attorney-in-fact is in existence, by the Grantor's court-appointed fiduciary or guardian.  In addition and to the extent they do not conflict with the Grantor's directions while the Grantor is alive and retains the power to direct distributions, the Trustee may pay or apply so much or all of the net income and principal of the Trust estate to the aforementioned beneficiaries as the Distribution Fiduciary (as defined in Article EIGHTEENTH of in this Agreement) may deem appropriate in its sole and absolute discretion. In making this determination, the Distribution Fiduciary may, but need not, take into consideration funds which the beneficiaries may receive from other sources.  No such distribution to or for the benefit of a beneficiary shall be deemed to be an advancement. Any undistributed income shall be added to the principal and held as part of the Trust estate at least annually.

(2)收益及本金

委託人在世時，受託人依照委託人之書面指示分配全部、部分亦或不分配信託的淨收益及本金給以下任何一位或多位或為其利益使用信託財產：在世的[Name of Beneficiary 1]、[Name of Beneficiary 2]、及[Name of Beneficiary 1]及[Name of Beneficiary 2]的各別後代。委託人亦得以書面方式放棄指示分配的權力。在委託人喪失行為能力期間，指示分配淨收益及本金的權力得由根據授權書被授予此權力之人代表委託人行使，該授權書應在委託人喪失行為能力期間內有效，且依當時管轄本信託的法律被認為是有效的賦予代理人此權力。如果沒有此類代理人，則由法院指定委託人的受託責任人或監護人行使。在不與委託人在世並保留指示分配的權力時的指示衝突的情況下，受託人得依據分配受託責任人（於第十八條定義）以其單獨絕對裁量權認為適當之指示，分配淨收益及本金給上述受益人。在作出此決定時，分配受託責任人得但無需考量受益人可能從其他來源獲得的資金。向受益人或為受益人利益而進行的分配不得視為預付。任何未分配的收入應至少每年一次加入本金並作為信託財產的一部分持有。

(d) Division of Trust Estate

Upon the Trust Protector directing the Trustee in writing, the Trustee shall divide the Trust estate in the following manner:

There shall be one share set aside for each of [Name of Beneficiary 1] and [Name of Beneficiary 2], if then living, and one share set aside for the then living descendants, collectively, of [Name of Beneficiary 1], if [she/he] is then deceased, one share set aside for the then living descendants, collectively, of [Name of Beneficiary 2], if [she/he] is then deceased. Any share set aside for the then living descendants, collectively, of [Name of Beneficiary 1], if [she/he] is then deceased, and of [Name of Beneficiary 2], if [she/he] is then deceased, shall be further divided into shares for such descendants, per stirpes. The Trustee shall administer each share so set aside in further trust hereunder according to the provisions of this section (d) of this Article FIRST.

Each person for whom a share is set aside shall be referred to as the “Primary Beneficiary” of such share. After making the aforesaid division, the Trustee shall hold and dispose of such shares as follows:

(d)信託財產分割

於信託保護人書面指示時，受託人應將信託財產依下列方式進行分割：在世的[Name of Beneficiary 1]及[Name of Beneficiary 2]一人一份。如有任何一位已過世，則為已過世的[Name of Beneficiary 1]或[Name of Beneficiary 2]其當時在世的後代集體保留一份。為已過世的[Name of Beneficiary 1]或[Name of Beneficiary 2]其當時在世的後代集體保留的份額，應進一步按照代位繼承的方式分配予其後代。受託人應根據第1(d)條之規定，以進一步信託之方式管理保留之每一份額。為其保留份額的每個人被稱為該份額的「主要受益人」。在分割後，受託人應依以下規定持有與處分分割後的信託持分：

(1) Management

Subject to the provisions of Article NINTH of this Agreement relating to the Investment Direction Adviser, the Trustee shall hold, manage, invest and reinvest as a separate trust each share set aside for a Primary Beneficiary, shall collect and receive the income from each separate trust, and shall pay out of the income all expenses and charges properly payable therefrom.

(1)管理

在符合本合約第九條關於投資指示顧問規定的前提下，受託人應為每位主要受益人保留的份額作為獨立信託進行持有、管理、投資及再投資，收取及收受每個獨立信託的收益，並從該收益支付所有應適當支付的費用及開銷受託人應將每個被分割之持分視作主要受益人保留之獨立信託持有、管理、投資及再投資信託財產，收取與收受信託收益，並以信託收益支付所有應適當支付之費用與開銷。

(2) Income and Principal

The Trustee is authorized and empowered to distribute to any one or more of such Primary Beneficiary and his or her descendants, or apply for the use and benefit of such Primary Beneficiary and his or her descendants living from time to time, all, some or none of the net income and principal of such trust, in such shares or proportions, as the Grantor shall direct by written instrument delivered to the Trustee. The Grantor may by written instrument likewise relinquish the power to direct distributions. In addition and to the extent they do not conflict with the Grantor's directions while the Grantor is alive and retains the power to direct distributions, the Trustee may pay or apply so much or all of the net income and principal of the Trust estate to the aforementioned beneficiaries as the Distribution Fiduciary deems appropriate in its sole and absolute discretion. In making this determination, the Distribution Fiduciary may, but need not, take into consideration funds which the beneficiaries may receive from other sources. No such distribution to or for the benefit of a descendant of the Primary Beneficiary shall be deemed to be an advancement.  Any undistributed income shall be added to the principal of the Trust estate at least annually.

(2)收益及本金

受託人獲授權並有權將該信託之全部、部分或全部淨收入及本金，依委託人交付予受託人之書面文件指示之份額或比例，分配予任何一位或多位主要受益人及其後代，或供該主要受益人及其不時在世之後代使用及受益。委託人亦得以書面方式放棄指示分配的權力。在不與委託人在世並保留指示分配的權力時的指示衝突的情況下，受託人得依據分配受託責任人以其單獨絕對裁量權認為適當之指示，分配淨收益及本金給上述受益人。在作出此決定時，分配受託責任人得但無需考量受益人可能從其他來源獲得的資金。向受益人或為受益人利益而進行的分配不得視為預付。任何未分配的收入應至少每年一次加入本金並作為信託財產的一部分持有。

(3) Death of Primary Beneficiary

Upon the death of a Primary Beneficiary during the term of his or her trust, the Trustee shall dispose of the remainder of the Primary Beneficiary's separate Trust estate as follows:

(3)主要受益人過世

主要受益人於其信託期間去世時，受託人應以下列方式處分主要受益人之獨立信託財產的剩餘部分：

(i) The Trustee shall distribute such Primary Beneficiary's separate Trust estate in such manner as such Primary Beneficiary may appoint by specific reference to this power in his or her Last Will and Testament duly admitted to probate or pursuant to an instrument executed by such Primary Beneficiary during his or her lifetime and delivered to the Trustee, provided that the exercise of such power of appointment shall not take effect until such Primary Beneficiary's death, upon such conditions and terms including outright or in further trust, to the limited class of beneficiaries consisting of [Name of Beneficiary 1]'s descendants and [Name of Beneficiary 2]'s descendants.  In no event shall the power of appointment conferred upon a Primary Beneficiary in this section (d)(3)(i) of this Article FIRST be construed as a power in such Primary Beneficiary to appoint such Primary Beneficiary's trust to himself or herself, his or her creditors, his or her estate or the creditors of his or her estate or in discharge of his or her legal obligations.  Notwithstanding the foregoing or any other provision of this Agreement, no limited power of appointment conferred upon a Primary Beneficiary in this section (d)(3)(i) of this Article FIRST may be exercised over a trust which is exempt from the generation-skipping transfer tax in a manner that would trigger the application of Section 2041(a)(3) or Section 2514(d) of the Code.

(i)依照主要受益人通過正式認證的最後遺囑或在其生前簽署並遞交予受託人之文書裡所援引之指派權，此指派權在主要受益人死後才產生效力，受託人應分配主要受益人獨立信託財產給限定之受益人(這些受益人限為[Name of Beneficiary 1] 之後代及[Name of Beneficiary 2]之後代)。第一(d)(3)(i)條所指主要受益人之指派權力不能被視作主要受益人有權將這些財產指派給自己、其債權人、其遺產及其遺產的債權人或履行其法律義務。不論本合約中有其他的條文規範，主要受益人不得在會觸發國稅法規第2041(a)(3)條或第2514(d)條的狀況下在特定隔代移轉稅豁免信託中行使此限定指派權。

(ii) The Trustee shall divide any unappointed remainder of such Primary Beneficiary's separate Trust estate into as many equal shares as there are then living children of the Primary Beneficiary and deceased children of the Primary Beneficiary represented by then living descendants. There shall be one share set aside for each then living child of the Primary Beneficiary, and one share set aside for the then-living descendants, collectively, of each deceased child of the Primary Beneficiary. Any share set aside for the then living descendants, collectively, of a deceased child of the Primary Beneficiary shall be further divided into shares for such descendants, per stirpes. The Trustee shall administer each share so set aside in further trust hereunder according to the provisions of this section (d).  Each person for whom a share is set aside shall be referred to as the “Primary Beneficiary” with respect to his or her trust.  If, on the death of the Primary Beneficiary, there is no descendant of such Primary Beneficiary then living, the Trustee shall distribute the remaining property of his or her trust, per stirpes, to  the then living full siblings of the deceased Primary Beneficiary, and the then living descendants, per stirpes, of any deceased full sibling of the deceased Primary Beneficiary. In the event that there are no such beneficiaries, the remaining property shall be distributed to the then living descendants, per stirpes, of the deceased Primary Beneficiary's nearest ancestor who is [Name of Beneficiary 1], [Name of Beneficiary 2], a descendant of [Name of Beneficiary 1], or a descendant of [Name of Beneficiary 2].  Any property distributable to a person for whom a trust is held hereunder shall be added to and commingled with the trust held hereunder for that person and shall be held, administered, and distributed as if it had been an original part of the principal of that trust.

(ii)受託人應將該主要受益人獨立信託財產中尚未指定的剩餘部分，按主要受益人當時在世子女及主要受益人已故子女（由當時在世的後代代表）的數目平均分配。每名主要受益人當時在世的子女可分得一份，每名主要受益人已故子女的在世後代可共同分得一份。為主要受益人已故子女的當時在世後代集體保留的份額，應進一步按照代位繼承的方式分配予其後代。受託人應根據本(d)項之規定，以進一步信託之方式管理保留之每一份額。為其保留份額的每個人被稱為該份額的「主要受益人」。當主要受益人過世時，如果該主要受益人當時沒有在世的後代，則受託人應將該已故主要受益人信託的剩餘財產按比例分配給其當時在世且同父同母的兄弟姐妹；如上述兄弟姐妹中如有未在世者，則按代位繼承的方式將其份額均分給該位已故兄弟姊妹的後代。如沒有已故主要受益人當時在世且同父同母的兄弟姐妹或其後代，剩餘財產應按代位繼承的方式分配給已故主要受益人血緣最近祖先的在世後代，但該最近祖先應為[Name of Beneficiary 1]、[Name of Beneficiary 2]、[Name of Beneficiary 1]之後代、或 [Name of Beneficiary 2]之後代。如果可分配予任何財產之人已依據本合約持有信託，則該財產應併入並與為該人持有的信託混合，如同其為該信託原始本金的一部分而持有、管理及分配。

(e) Separate Shares

The provisions of this Agreement shall be applied separately with respect to each trust held under this Article FIRST. For example, the Trustee serving at the time the Trust is divided may resign at any time after the division as Trustee of one such separate trust but continue to serve with respect to another separate trust. Similarly, the Trust Protector may remove an Investment Direction Adviser serving at the time the Trust is divided with respect to one such separate trust but allow the Investment Direction Adviser to continue with respect to another separate trust.

(e)獨立持分

本合約規定應分別適用於根據第一條所持有的每個信託。例如，在信託分割當時任職的受託人可以在分割後隨時辭去某個獨立信託的受託人職務，但繼續擔任另一個獨立信託的受託人。同樣地，信託保護人可以移除某位在信託分割當時任職的投資指示顧問在某個獨立信託之職位，但仍然使其擔任其他獨立信託的投資指示顧問。

(f) Contingent Beneficiaries

If at the time provided for the final distribution of assets in trust under this Agreement all of the beneficiaries under this Article FIRST are deceased without then living issue, the Trustee shall distribute the unappointed remainder of the Trust estate to individuals and Charitable Organizations to be further determined by the Trust Protector(s) other than Trust Protector(s), the Trust Protector(s) estate, the Trust Protector(s) creditors and the creditors of the Trust Protector(s) estate or in discharge of the legal obligations of the Trust Protector(s).  Subject to the restrictions of section (b)(4) of Article TENTH of this Agreement and herein, the Trust Protector shall have the power to add and remove individuals and Charitable Organizations to and from the class of permissible beneficiaries in this section (f) of Article FIRST. The Trust Protector shall have the power to release the power conferred upon the Trust Protector pursuant to this section (f) of this Article FIRST by providing written notice to the Grantor, the Distribution Adviser and the Trustee to this effect.

(f)或有受益人

若最後將未分配之剩餘財產進行分配時，根據第一條之規定，沒有任何在世的被分配之受益人，受託人應將未分配之剩餘財產分配給信託保護人進一步決定的個人或慈善組織，但信託保護人、信託保護人之遺產、信託保護人之債權人、及信託保護人遺產或為履行信託保護人之法律義務而作出之任何其他行為之債權人除外。受限於本合約第十(b)(4)條之限制，信託保護人有權新增及移除個人及慈善組織為本合約第一(f)條所述之許可受益人；並得以書面通知委託人、分配顧問及受託人以解除第一(f)條所授予信託保護人之權力。

(g) Trust Distribution

Subject to the provisions of Article ELEVENTH of this Agreement relating to the Distribution Adviser, expenditures or distributions of income or principal under all provisions of this Agreement may be made, in the discretion of the Distribution Fiduciary, in any one or more of the following ways: (1) by direct expenditure for the benefit of a beneficiary; (2) by payment to a beneficiary, even if he or she may be under the age of eighteen (18) years; or (3) by payment to a custodian for a beneficiary under an appropriate Uniform Transfers to Minors Act to be held until such beneficiary attains the age of twenty-one (21) years (or such later time as permitted under the appropriate Uniform Transfers to Minors Act). The receipt of a beneficiary under the age of eighteen (18) years, or the receipt of a custodian for a beneficiary who is under the age of twenty-one (21) years, for a payment received from the Trustee to be expended for the benefit of a beneficiary, shall be a full and complete discharge of the Trustee in respect thereto.

(g)信託分配

在符合本合約第十一條關於分配顧問規定的前提下，分配受託責任人得裁量用以下任一種或多種方式支用或分配本合約下之收益或本金：(1)為受益人之利益直接支付其產生之費用；(2)直接支付給受益人，不論其是否滿18歲；或(3)依照未成年財產移轉法案，支付給未成年受益人之監護人保管，直到受益人滿21歲或依該法案規定允許之延後時點。當未滿18歲之受益人或未滿21歲未成年受益人之監護人收到由受託人為其支付款項時，應將完全免除受託人支付之責任。

(h) Contingent General Power of Appointment to Reduce Capital Gains Taxes

Notwithstanding any provision herein to the contrary, after the death of the Grantor once any separate trust has been established pursuant to paragraph (d) preceding for a Primary Beneficiary thereof, in addition to any other power of appointment granted hereunder, each Primary Beneficiary of such separate trust hereunder (an “Applicable Trust”) (an “Applicable Beneficiary”) shall have the power to appoint those Appreciated Assets (defined hereinafter) of an Applicable Trust that (i) are not otherwise subject to inclusion in the Applicable Beneficiary's gross estate within the meaning of Section 2031 of the Code; (ii) have in the aggregate a value less than or equal to the largest amount that would not cause an increase in the aggregate federal and applicable state estate and generation-skipping transfer taxes (“Death Taxes”) payable upon the Applicable Beneficiary's death; and (iii) have in the aggregate the greatest Appreciation.  If the foregoing power may apply to some but not all assets with the same Appreciation as a percentage of basis, it shall apply to all those assets in the proportion that the value of each such asset bears to the total value of all such assets.  The following rules and definitions shall apply to this paragraph:

(h)附條件的一般指派權以減少資本利得稅

儘管本合約有任何相反之規定，在委託人去世後，一旦已依據前述(d)項為主要受益人設立任何獨立信託，除了本合約授予之任何其他指派權外，該獨立信託（「適格信託」）之每位主要受益人（「適格受益人」）有權指派適格信託中符合下述條件的該些增值資產（定義見下文）：(i)在其他情況下不會被納入適格受益人於國稅法規第2031條所指的總遺產中；(ii)總價值小於或等於在適格受益人過世時不會導致應付聯邦及適用州的遺產稅及隔代移轉稅（「遺產稅」）總額增加的最大金額；且(iii)總增值幅度最大。若前述權力可適用於部分而非所有具有相同基準增值百分比之資產，則應按各該資產價值佔所有該類資產總價值之比例，適用於所有該類資產。下列規則與定義應適用於本段：

(1) If the Applicable Beneficiary is the beneficiary of more than one trust that includes the power provided in paragraph (h) or an equivalent power, the following provisions shall apply:

(A) Trusts with the Same Remainder Beneficiaries shall be aggregated and treated as a single trust for purposes of applying the power in this paragraph (h).

(B) With respect to all other trusts, the power under this paragraph (h) shall apply in the proportion that the value of the Appreciated Assets in each such trust bears to the value of the Appreciated Assets in all such trusts.

(1) 若適格受益人是一個以上包含本(h)段規定的權力或同等權力的信託的受益人，則應適用以下規定：

(A)為適用本(h)段下權力的目的，具有相同剩餘受益人的信託應合併為單一信託處理。

(B)對於所有其他信託，本(h)段規定之權力應按各該信託之增值資產價值佔所有該等信託之增值資產價值之比例適用之。

(2) “Trusts with the Same Remainder Beneficiaries” shall mean trusts for which, after taking into account any exercise by the Applicable Beneficiary of a power of appointment over such trust other than a power granted under this paragraph (h), the identity and type of interests of the vested and contingent remainder beneficiaries are identical; provided, however, that differences in the timing of the distribution of property, differences in whether distribution is outright or in trust, and differences in powers of appointment held by beneficiaries following the Applicable Beneficiary's death shall not be considered.

(2)「具有相同剩餘受益人之信託」係指在考量適格受益人對該信託行使本(h)段所授予的權力以外之指派權之後，既有及或有剩餘受益人的身分及利益類型完全相同的信託；但財產分配時間的差異、分配方式是直接分配還是信託分配的差異，及適格受益人去世後受益人持有的指派權的差異，均不在考慮之列。

(3) “Appreciated Assets” shall mean property that, if included in the Applicable Beneficiary's estate for purposes of Chapter 11 of the Code, would have its basis increased pursuant to Section 1014(a)(1), 1014(a)(2) or 1014(a)(3) of the Code immediately after the Applicable Beneficiary's death, subject to the limitations of subparagraph (4) following.

(3)「增值資產」係指若依據國稅法規第11章列入適格受益人之遺產，其成本基礎依國稅法規第1014(a)(1)、1014(a)(2)或1014(a)(3)條將於適格受益人身故下一刻立即提高之財產，但受下列第(4)小段之限制。

(4) With respect to an Applicable Trust that (i) has an inclusion ratio of less than one, as defined in Section 2642(a) of the Code, and (ii) does not pass on the Applicable Beneficiary's death, in default of the exercise of the power of appointment, solely to non-skip persons, as defined in Section 2613 of the Code, assets of such Trust shall not be Appreciated Assets to the extent that the value of such assets exceeds the Applicable Beneficiary's exemption from generation-skipping transfer tax pursuant to Section 2631 of the Code available at the time of the Applicable Beneficiary's death, reduced by the value of any transfers occurring at the Applicable Beneficiary's death, other than pursuant to this paragraph (h) or an equivalent provision, to which an effective allocation of the Applicable Beneficiary's exemption from generation-skipping transfer tax could be made. If the limitation of this subparagraph or an equivalent limitation is applicable to multiple trusts, the effect of this paragraph shall be prorated among those trusts in proportion to their value.

(4)就適格信託而言，(i)其包含率小於1（定義見國稅法規第2642(a)條），且(ii) 在適格受益人去世時，在未行使指派權的情況下，並非僅轉移給被跳過分配者（定義見國稅法規第2613條），則在該信託資產的價值超過適格受益人去世時依國稅法規第2631條可享有的隔代移轉稅豁免額，減去適格受益人去世時發生的任何移轉（依據本(h)段或同等條款除外）的價值，且適格受益人的隔代移轉稅豁免額可有效分配的範圍內，該信託資產並非增值資產。如果本小段的限制或同等限制適用於多個信託，則本段的效力應在該些信託之間按其價值比例分配。

(5) “Appreciation” shall mean the amount by which the value of property exceeds its income tax basis immediately prior to the Applicable Beneficiary's death.

(5)「增值」係指財產價值超出適格受益人去世前一刻的所得稅基礎的金額。

(6) General Provisions Applicable to this Paragraph

For purposes of determining the property, or fraction thereof, subject to a power of appointment provided under this paragraph (h):

(A) Taxes shall be computed assuming that the power is not exercised.

(B) Property shall be valued in accordance with Chapter 11 of the Code applied as if such property were included in the Applicable Beneficiary's estate.

(C) A “generation” of beneficiaries shall be determined as provided in Chapter 13 of the Code.

(D) The determination of trust property subject to the power of appointment shall be made by the Trustee who may rely on information provided by the legal representative of an Applicable Beneficiary's estate.

(E) A power of appointment under this paragraph (h) may be exercised by an Applicable Beneficiary by will duly admitted to probate upon any terms and conditions to or for the benefit of any creditors of the Applicable Beneficiary's estate. No exercise of this power of appointment shall be effective unless it shall make specific reference to this provision. Any portion of such property that such Applicable Beneficiary shall not have effectively appointed shall be distributed as otherwise provided in this Trust Agreement.

(6)適用於本段的一般規定

為決定受本(h)段規定的指派權限制的財產或其中部分財產的目的：

(A)稅金的計算應假設該權力未被行使。

(B)財產的估值應根據國稅法規第11章的規定適用之，如同該等財產包含在適格受益人的遺產中。

(C)受益人的「世代」應依國稅法規第13章的規定決定。

(D)對於受限於指派權之信託財產的認定，應由受託人作出，且受託人得依賴適格受益人遺產的法律代表所提供的資訊。

(E)依本第(h)段所規定的指派權，得由適格受益人透過經合法認證之遺囑行使，並得以任何條款或條件給適格受益人遺產的債權人或作為其利益之用。惟行使該指派權，應明確提及本條文，否則無效。適格受益人未有效行使指派權的該部分財產，應依本信託合約其他相關規定進行分配。

(7) Limitation on Power

The Trustee may in the Trustee's sole, absolute and uncontrolled discretion, limit or eliminate the foregoing powers of an Applicable Beneficiary.  This power shall be exercised by written instrument delivered to the Applicable Beneficiary, the Trust Protector and any other Fiduciary then serving.

(7)權力限制

受託人得依其單獨、完全且不受限制之裁量權，限制或取消前述適格受益人之權力。此項權力應以書面文件行使，並送達予該適格受益人、信託保護人及當時在任之其他受託責任人。

SECOND  Grantor Trust Status

Notwithstanding any other provisions of this Trust Agreement to the contrary, the Trust (and any separate trust upon division) established hereunder is intended to qualify as a grantor trust under Sections 672(f)(2)(A)(i) and 676 of the Code on the basis of the Grantor's power to revoke and revest the assets in Article FIRST, paragraph (b) and until such power is relinquished, the provisions herein shall be construed and applied so as to give full effect to this intention.

第二條  委託人信託

儘管本信託合約有相反的規定，依據本信託合約設立的信託（以及分割後的任何獨立信託）擬根據國稅法規第672(f)(2)(A)(i)條及第676條符合委託人信託的資格，其基礎為委託人在第1(b)條中撤銷及資產重新歸屬的權力，且在此權力被放棄之前，本信託合約的條文應被解釋及應用，以充分體現此意圖。

THIRD  Rule Against Perpetuities

It is Grantor's intent that the rule against perpetuities set forth in Nevada Revised Statutes (“N.R.S”) Section 111.1031 shall apply to any trust created hereunder. Notwithstanding any provision of this Agreement, if a trust is created under this Agreement and has not terminated pursuant to N.R.S Section 111.1031, such trust shall terminate one (1) day prior to the duration calculated pursuant to N.R.S Section 111.1031, and whatever property then remains in the trust shall be distributed to the person for whose current benefit the trust then subsists or, if the trust has more than one current beneficiary, the trustee shall distribute the trust property equally among the current beneficiaries of the trust. Any trust created by the exercise of a limited power of appointment held hereunder, which such exercise results in the creation of another limited power of appointment, shall terminate at such time as required to avoid the application of Sections 2041(a)(3) and 2514(d) of the Code. If at the expiration of this period, any such part of the Trust estate remains undistributed, the same shall immediately vest in and be distributed to such one or more of the beneficiaries to or for whom the income of the Trust could have been properly distributed or applied immediately prior to such expiration, in such shares or proportions as the Distribution Fiduciary determines in its absolute discretion.

第三條  反永續條款

內華達州修訂法規第111.1031條規定的反永續條款應適用於依據本合約創建的任何信託。儘管本合約有其他規定，如果根據本合約創建的信託尚未根據內華達州修訂法規第111.1031條終止，則該信託應在根據內華達州修訂法規第111.1031條計算的期限前一天終止，並把剩餘的信託財產分配給當時的受益人；如果該信託有不止一個受益人，則受託人應在受益人之間平均分配信託財產。任何因為行使限定指派權（並且因此產生第二個限定指派權）所成立之信託，應在特定時間終止，以避免國稅法規第2041(a)(3)條及第2514(d)條之適用。當信託期間到期，如果任何信託之部分尚未分配，則分配受託責任人有絕對裁量權決定以何比例將尚未分配之信託財產立即歸屬並分配給信託到期前一刻可被分配之受益人。

FOURTH  Incapacity of Beneficiary

Subject to the provisions of Article ELEVENTH of this Agreement relating to the Distribution Adviser, unless otherwise specified in this Agreement, any share of the income or principal of any trust created by or pursuant to this Agreement to which any person who is physically or mentally incapacitated, in the judgment of the Distribution Fiduciary, shall become entitled, shall be vested in interest in such person (the “Vested Beneficiary”) and shall be held, IN TRUST, for the benefit of the Vested Beneficiary by the Trustee for the following uses and purposes:

第四條  無行為能力受益人

在符合本合約第十一條關於分配顧問規定的前提下，除非本合約條文有特別提及，根據分配受託責任人判斷，任何有權力受益於本合約下任何信託之收益或本金且生理或心理上無行為能力之受益人，即被稱為「既得受益人」，受託人應為既得受益人之利益以下列方式持有、管理被分配之財產。

(a) Management

Subject to the provisions of Article NINTH of this Agreement relating to the Investment Direction Adviser, the Trustee shall hold, manage, invest, and reinvest the Trust estate, shall collect and receive the income therefrom, and shall pay out of the income all expenses and charges properly payable therefrom.

(a)管理

在符合本合約第九條關於投資指示顧問規定的前提下，受託人應持有、管理、投資及再投資信託財產，收取與接收信託收益，以信託收益支付所有應適當支付之費用與開銷。

(b) Income and Principal

Subject to the provisions of Article ELEVENTH of this Agreement relating to the Distribution Adviser, and without court order, the Trustee is authorized and empowered to pay or apply the net income and principal to the extent the Distribution Fiduciary may deem necessary or advisable for the care, maintenance, support, education and general welfare of the Vested Beneficiary, without regard to the duty of any individual to support the Vested Beneficiary and without regard to any other funds which may be available to the Vested Beneficiary, until the Vested Beneficiary is no longer, in the judgment of the Distribution Fiduciary, physically or mentally incapacitated.  Any unapplied income shall be added to the principal of the trust at least annually. The remaining principal of the trust, if any, together with any accumulated income, shall be distributed, freed and discharged of trust, to the Vested Beneficiary when, in the judgment of the Distribution Fiduciary, he or she has recovered from such physical or mental incapacity; provided, that if the Vested Beneficiary shall die prior to such occurrence, the trust property shall be distributed, freed and discharged of trust, to the executors or administrators of his or her estate.

(b)收益及本金

收益與分配受限於第十一條關於分配顧問之規定，即便無法院之命令，受託人獲授權並有權將收益及本金支付或運用於受託責任人認為既得受益人之需要的照護、維護、教育或福利等相關費用，不論有無其他個人援助及可用的資金，直到分配受託責任人認為其生理或心理已恢復為有行為能力之人。任何未分配之收益最少每年一次應被加入為信託本金。如分配受託責任人認為既得受益人已在生理或心理恢復為有行為能力後，則剩餘之信託本金及累積收益應分配給既得受益人。如既得受益人在這之前去世，則剩餘財產分配給其遺產執行人或管理者。

FIFTH  Alienation 

The interest of any beneficiary in either the income or principal of any trust created by or pursuant to this Agreement shall not be anticipated, alienated, or in any other manner assigned or transferred by the beneficiary, and such interest shall be exempt from execution, attachment, distress for rent, foreclosure and any other legal or equitable process or remedies which may be instituted by or on behalf of any creditor or assignee of such beneficiary.  Further, the interest of each beneficiary and the income of the trust hereunder shall be free from the control or interference of any creditor of a beneficiary or any spouse of a married beneficiary and shall not be subject to attachment or susceptible of anticipation or alienation.  Nothing contained in this Section shall be construed as restricting in any way the exercise of any powers or discretions granted hereunder; provided, however, that any beneficiary may at any time by a writing delivered to the Trustee to disclaim, renounce or relinquish, in whole or in part, any interest the beneficiary may have in the Trust estate and thereby accelerate the next succeeding interest as if such beneficiary had died at the time of the disclaimer, renunciation or relinquishment.

第五條  受益權轉讓  

受益人對任何依本合約所設立信託之本金或其收益之利益不得被預支、轉讓或以其他方式轉讓或移轉，且此利益豁免於來自任何代表受益人債權人或受讓人之強制執行、扣押、沖抵租金、強制拍賣、或其他法定或與其相等之程序或救濟手段。此外，每位受益人在本信託下的權益及信託收益，應免受任何受益人的債權人或已婚受益人的配偶的控制或干涉，且不得被扣押或預支或轉讓。本條款任何規定都不應被解釋為以任何方式限制於此授予的任何權力或裁量權的行使；但受益人得隨時以交付書面予受託人的方式，全部或部分否認、拒絕或放棄其在信託財產中可能擁有的任何權益，從而加速下一順位的繼承權益，如同該受益人在否認、拒絕或放棄權益時已經去世。

SIXTH  Trust Additions and Mergers

(a) Additions 

With the consent of the Trustee, any person may transfer and deliver, or may bequeath or devise by Last Will and Testament or other testamentary instrument, property to the Trustee and such property shall thereafter be held by the Trustee as a part hereof.

第六條  信託之新增及合併

(a)信託之新增

在受託人同意的情形下，任何人依其最後遺囑、移轉、傳遞、遺贈財產給受託人，受託人應將其視為本信託一部分來持有。

(b) Mergers

If at any time a trust is set aside for any person or persons under the terms of this Agreement which is substantially the same as any other trust established for that person or persons, the Trust Protector, in the Trust Protector's sole discretion, may direct the Trustee to merge the trust created hereunder with the other trust for such person or persons, and the two trusts shall thereafter be held, administered, and distributed as one. In the event the Trust Protector exercises the Trust Protector's power to direct the Trustee to merge trusts, the Trust Protector shall direct the Trustee as to which trust governs administration of the merged trusts.

(b)信託合併

如依本信託合約之規定為某人保留的信託，與已為該人設立的其他信託大致相同，信託保護人得以其單獨裁量權，指示受託人合併這兩個信託為一個信託來持有、管理、及分配。在信託保護人指示受託人合併信託時，應指示以哪一個信託管理合併後的信託。

SEVENTH  Trustee's Powers

Subject to the provisions of Articles NINTH, TENTH and ELEVENTH of this Agreement relating to the Investment Direction Adviser, Trust Protector and Distribution Adviser, the Trustee with respect to each trust created by or pursuant to this Agreement is authorized and empowered to exercise the following powers as well as any other powers conferred by law:

第七條  受託人的權力

在符合本合約第九條（投資指示顧問）、第十條（信託保護人）及第十一條（分配顧問）規定的前提下，受託人就本合約所創立的每個信託均被授權並有權行使以下權力，以及法律賦予的任何其他權力：

(a) To exercise options of any type, as the Investment Direction Adviser may deem advisable; to purchase or otherwise acquire, and to retain, whether originally a part of the Trust estate or subsequently acquired, any and all stocks, bonds, notes, or other securities, or any variety of real or personal property, including stocks or interests in investment trusts, regulated investment companies and common trust funds, as the Investment Direction Adviser may deem advisable, whether or not such investments be of the character permissible by law for investments by fiduciaries. Investments need not be diversified and may be made or retained with a view to a possible increase in value.

(a) 得行使投資指示顧問認為可行的任何種類的選擇權，購買或以其他方式獲取、或保留之原始、或之後取得的本信託財產、股票、債券、票據或其他證券，或任何種類的其他不動產或動產、投資持分或股票，只要投資指示顧問認為可行，無論此類投資之性質是否屬於法律允許受託責任人得投資者。投資不一定要多元化，得為了增值而進行或保留。

(b) To sell, convey, lease, pledge, transfer, exchange, convert or otherwise dispose of, or grant options with respect to, any and all property, real or personal, at any time forming a part of the Trust estate, publicly or privately, without an order of court. Any lease made by the Trustee may extend beyond the duration of the trust.

(b) 得公開或私下銷售、轉讓、出租、抵押、移轉，交換、轉換、或其他方式處分本信託的任何及所有財產或就其授予選擇權，無須法院的命令。受託人若有租賃行為，其租賃期間得超越信託存續期間。

(c) To vote in person or by general or limited proxy with or without power of substitution with respect to any shares of stock or other securities held by it; to consent, directly or through a committee or other agent, to the reorganization, consolidation, merger, dissolution or liquidation of any corporation in which the Trust estate may have any interest, or to the sale, lease, pledge or mortgage of any property by or to any such corporation; and to make any payments and to take any other steps which the Investment Direction Adviser may deem necessary or proper to enable the Trust estate to obtain the benefit of any such transaction.

(c) 對於持有的證券，得親自投票，或具有或不具有替換權普通或有限制的代理投票；得直接或透過委員會或其他代理人，同意重組、聯合、合併、解散、清算任何本信託財產對其持有利益的公司，或銷售、出租、質押或抵押任何該公司名下的財產；得支付任何款項及採取投資指示顧問認為必要或適當的任何其他步驟，以使本信託財產能從該交易中獲益。

(d) To hold investments in the name of a nominee.

(e) To borrow money for any purpose and as security to pledge any real or personal property forming a part of the Trust estate.

(f) To pay, compromise, compound, adjust, submit to arbitration, sell or release any claims or demands of the Trust estate against others or of others against the Trust estate as the Investment Direction Adviser may deem advisable, including the acceptance of deeds of real property in satisfaction of bonds, and to make any payments in connection therewith which the Investment Direction Adviser may deem advisable.

(d) 得用名義人持有投資。

(e) 得為任何目的借款，並以信託財產一部分的任何不動產或個人財產作為抵押擔保。

(f) 在投資指示顧問認為可行的情况下，支付、妥協、和解、調整、提交仲裁、出售或解除任何他人對信託財產的索賠及要求，包含為借貸而接受不動產的轉讓及任何投資指示顧問認可的付款。

(g) To make distribution of the principal of the Trust estate in kind and to cause any share or part to be composed of cash, property or undivided fractional shares in property different in kind from any other share.

(h) To make loans.

(i) To execute and deliver any and all instruments in writing which it may deem advisable to carry out any of the Trustee's powers. No party to any such instrument in writing signed by the Trustee shall be obligated to inquire into its validity, or be bound to see to the application by the Trustee of any money or other property paid or delivered to it pursuant to the terms of any such instrument.

(g) 分配信託財產的本金，其本金得由現金或任何形式的財產，或不可分割且與其他信託財產份額不一致的財產份額所組成的。

(h) 借出款項。

(i) 簽署並遞交其認為有利於行使受託人權力的書面文件。任何此類由受託人簽署的文件的當事人均無義務查詢其有效性，也無需監督受託人根據該文件交付給受託人的金錢或其他財產的使用情況。

(j) To vote stock of and sell part or all of the assets of closely held business entities and determine all questions of policy, to execute partnership agreements, limited liability company agreements and amendments thereto; to participate in any incorporation, reorganization, merger, consolidation, recapitalization, liquidation or dissolution of any business or any change in its nature; to invest additional capital in, subscribe to or buy additional stock or securities of, or make secured, unsecured or subordinated loans to any business, with trust funds; to rely upon the reports of certified public accountants or public accountants as to the operations and financial condition of any business, without independent investigation; to elect or employ, as directors, officers, members, employees or agents of any business, and compensate any persons, including the Trustee, or a director, officer, member, employee, or agent of the Trustee; to deal with and act for any business in any capacity, including any banking or trust capacity and the loaning of money out of the Trustee's own funds or any of the Trustee's affiliates' own funds, and to be compensated therefore; and the fact that the Trustee may be interested in any such business as director, manager, agent, stockholder, partner, member or employee shall not constitute an adverse or conflicting interest, and the acts of the Trustee shall be judged as if the Trustee had no interest in the business.  The Trustee shall not be liable to anyone for anything done or not done by any other director, officer, manager, agent, stockholder, partner, member or employee of any business.

(j) 就閉鎖性公司之股份行使表決權，並出售其部分或全部資產，及決定一切政策事項；簽署合夥協議、有限責任公司協議及其修訂；參與任何企業之設立、重組、合併、整併、資本重組、清算或解散，或其營運性質之變更；以信託資金增資、認購或購買其額外股份或有價證券，或提供擔保、無擔保或次順位貸款；信賴註冊會計師或公共會計師所出具之有關任何業務的經營及財務報告，而不進行獨立調查；選任或僱用任何該業務的董事、高級職員、成員、雇員或代理人，並且給予上開人士酬勞，包括受託人本人及受託人之董事、高級職員、成員、雇員或代理人；以任何身&

(k) To divide any trust into two or more separate trusts. Immediately after any such division, each separate trust shall have identical provisions to the original trust. The Trustee may, at any time prior to a combination of such trusts, expend principal and exercise any other discretionary powers with respect to such separate trusts differently, invest such separate trusts differently, and take all other actions consistent with such trusts being separate entities. Further, the donee of any power of appointment with respect to a divided trust may exercise such powers differently for each separate trust created by the division unless specifically provided for herein otherwise.

(k) 將任一信託分割成兩個或數個獨立信託。在信託分割的下一刻，每個獨立的信託都具有與原始信託相同的規定。受託人得在這些信託合併之前的任何時間，以不同的方式支出本金或行使自由裁量權，用不同的方式投資，並採取與該等信託為獨立實體相符之所有其他行動。此外，除非本合約另有明確規定，否則任何關於分割信託的受託人，得對各個分割的獨立信託行使不同的權力。

(l) To open checking and other banking and investment accounts in the name of the Trust and to designate the officer or officers of any corporate Trustee who shall have the authority to sign checks or withdraw funds from such accounts.

(l) 以本信託名義開立支票及其他銀行投資帳戶，並指定任何受託公司一名或多名的高級職員，授權其簽署支票或從該帳戶提款。

(m) To employ or otherwise deal with such agents, advisers and other counsel, including but not limited to entities affiliated with any Trustee or Investment Direction Adviser, and to pay out of income or principal or both the reasonable charges and fees of such agents, advisers and other counsel, as it shall in its sole discretion determine, including the power to select brokers and dealers affiliated with any Trustee or Investment Direction Adviser for the sale or purchase of any securities or any other investment property in the Trust.

(m) 聘用或以其他方式與代理人、顧問、或其他諮詢人員，包含但不限於與受託人或投資指示顧問相關聯的主體進行交易，用本金或收益支付其合理的費用，受託人的絕對裁量權得選擇與受託人或投資指示顧問相關聯的股票經紀人及券商買賣任何信託持有的證券或財產。

The Trustee shall be entitled to reimbursement for the charges and fees of such agents, advisers and other counsel out of principal or income or both as it shall in its sole discretion determine. This authorization may include, but shall not be limited to, an affiliated broker acting in a principal or agency capacity for equity and fixed income securities, routing orders for over-the-counter (OTC) stocks to a market maker affiliated with any Trustee or Investment Direction Adviser, routing listed stocks to specialists affiliated with any Trustee or Investment Direction Adviser, routing listed options through a proprietary trading operation affiliated with any Trustee or Investment Direction Adviser, or routing after-hours orders to a proprietary trading operation in which any Trustee or Investment Direction Adviser or an affiliate of any Trustee or Investment Direction Adviser owns an equity interest.

受託人依其單獨裁量權，用本金或收益支付代理人、顧問、及其他諮詢人員的費用。此授權包含但不限於關係經紀人以主要或代理身分處理股權及固定收益證券的本金，將櫃台買賣之股票、已發行股票、已發行之選擇權及盤後交易向與受託人或投資指示顧問有關之市場發出訂單。

In such case the Trustee, Investment Direction Adviser or its respective affiliate may receive both monetary and non-monetary “payment for order flow,” including, without limitation, an inter-company transfer of funds in connection with orders routed to an affiliated market maker;

在這些情況下，受託人或投資指示顧問或其各自關聯方可能收受貨幣及非貨幣形式的「訂單流支付」，包含但不限於與發送給其關聯交易商訂單有關的公司內部資金移轉；

monetary compensation (including fee sharing) from, and participation in the profits of, certain affiliated and independent exchange specialists who execute orders; other compensation as part of reciprocal order routing arrangements with various exchange specialists and dealer firms; and rebates and credits against fees paid by various exchanges to member firms.  Except as required by law, the Trustee's compensation shall not be reduced by any additional compensation received by the Trustee, its parent, or any affiliate thereof, or any agent, principal, adviser, counsel, broker, dealer, market maker or specialist (including exchange specialist) affiliated with the Trustee, its parent or any affiliate thereof, for providing any of the services authorized herein.  Except as required by law, the Investment Direction Adviser's compensation shall not be reduced by any additional compensation received by the Investment Direction Adviser or any affiliate thereof, or any agent, principal, adviser, counsel, broker, dealer, market maker or specialist (including exchange specialist) affiliated with the Investment Direction Adviser or any affiliate thereof, for providing any of the services authorized herein.

從某些執行訂單的關聯及獨立交易專家獲取的貨幣報酬（包含費用分成），並分享利潤；與其他交易專家及交易商公司就互惠訂單安排的報酬；及各交易所向會員公司提供的回扣及費用抵免。除非法律要求，否則不得因為受託人、其母公司或其關聯方、或與前三者有關聯的代理人、委託人、顧問、律師、經紀人、交易商、做市商或專家（包括交易所專家）提供本合約授權的服務收受額外報酬而使受託人的報酬減少。除非法律要求，否則不得因為投資指示顧問或其關聯方、或與前兩者有關聯的代理人、委託人、顧問、律師、經紀人、交易商、做市商或專家（包括交易所專家）提供本合約授權的服務收受額外報酬而使投資指示顧問的報酬減少。

(n) To invest in, retain or otherwise deal in any securities managed, issued, underwritten or distributed by the Trustee or by any of its affiliates, any participation in any investment company registered under the Investment Company Act of 1940, or any investment fund exempt from registration under the Investment Company Act of 1940, for which the Trustee or its affiliates is an adviser or agent, and any other “affiliated investment” within the meaning of N.R.S Section 669.225 and to otherwise deal with or transact business with any of its affiliates, notwithstanding the fact that such Trustee or affiliate may receive separate fees, commissions or other costs directly from such security, fund, “affiliated investment,” dealing or transaction.

(n) 投資、保留或以其他方式處理由受託人或其關聯方所管理、發行、承銷、或分銷的證券，參與根據1940年投資公司法註冊的任何投資公司，或根據1940年投資公司法免註冊的任何投資基金（受託人或其關聯方是該基金的顧問或代理），及內華達州修訂法規第669.225條所指的任何其他「關聯投資」，並以其他方式與其關聯方往來或進行交易，儘管事實上該受託人或關聯方可能直接從該證券、基金、或關聯投資上收取獨立的費用或傭金。儘管該受託人或關聯方可能直接從該證券、基金、「關聯投資」、往來或交易中收取單獨的費用、佣金或其他費用。

(o) Subject to the provisions of Article ELEVENTH of this Agreement relating to the Distribution Adviser, with regard to any trust created by or pursuant to this Agreement of which the Trustee has the power to invade the principal of the trust to make distributions to or for the benefit of one or more persons (the “First Trust”), the Trustee may instead exercise that power by appointing all or part of the principal of the First Trust subject to the power in favor of the Trustee of another trust (the “Second Trust”), provided, the beneficiaries of the Second Trust are beneficiaries of the First Trust at the time of the appointment in favor of the Trustee of the Second Trust.  Except to the extent limited by the immediately preceding sentence, the Second Trust may have dispositive provisions that differ from the First Trust.  The Second Trust may have administrative provisions that differ from the First Trust.  The Trustee must obtain the written consent of the Trust Protector prior to exercising the power conferred pursuant to this section (o).

(o)在符合本合約第十一條關於分配顧問規定的前提下，對由本合約或根據本合約所設立、且受託人有權力動用信託本金以分配給一位或多為受益人的信託（「第一信託」），受託人也可執行此權力，將第一信託全部或部分的本金指定給其他信託（「第二信託」）的受託人，但在指定時第一信託及第二信託的受益人要相同。除了上述的限制外，第二信託得具有與第一信託不同的分配條款。第二信託得有不同於第一信託的管理規定。受託人在行使根據本條(o)所賦予的權力之前，必須取得信託保護人的書面同意。

EIGHTH  Exclusive Duties of Trustee

Notwithstanding any other provision of this Agreement, but subject to section (b)(1) of Article TENTH, the Trustee shall have the following exclusive administrative duties, which shall be performed by the Trustee in the Trustee’s sole discretion and not at the direction of any Adviser or Trust Protector, except for paragraphs (a) and (f) that follow to the extent such duties involve investment decisions:

第八條  受託人的專有職責

儘管有本合約的其他規定，在符合第十(b)(1)條的前提下，受託人應承擔以下專有的行政責任(除了以下涉及投資決定的第(a)與(f)項外)，並在受託人的單獨裁量權下行使，而非在任何顧問或信託保護人的指示下行使。

(a) To maintain an account or accounts for the purpose of the custody and safekeeping of the Trust assets, receiving trust income and contributions and from which trust expenditures and distributions are disbursed.

(b) To maintain storage of tangible personalty and evidence of intangible Trust property.

(c) Subject to section (c) of Article TWENTY-THIRD, to maintain Trust records and to originate, facilitate and review Trust accountings, reports and other communications with the Notice Recipients, the Trust Protector and others (including unrelated third parties).

(d) To maintain an office for Trustee meetings and other Trust business.

(e) Subject to section (c) of Article TWENTY-THIRD, to respond to inquiries concerning any Trust from the Notice Recipients, the Trust Protector and others (including unrelated third parties).

(f) To execute documents in connection with the performance of its duties under this Article.

(g) To retain accountants, attorneys, agents and other advisers in connection with the performance of the Trustee's administrative duties, at the expense of the Trust.

(h) To prepare and file (or arrange for the preparation and filing of) income tax returns for the Trust, and to file any disclosure forms required by the IRS.

(i) To allocate receipts and expenses to income or principal or partly to each.

(a) 為保管及妥善保存信託財產、接收信託收益與信託出資，並辦理信託支出與分配之支付之目的，而開立並維持一個或多個帳戶。

(b) 維持對有形動產之存放以及無形信託財產相關權利憑證之保存。

(c) 在符合第二十三(c)條的前提下，保存信託紀錄及發起、促進、審查信託會計，報告及其他與應受通知人、信託保護人、及其他人（包含無關的第三方）的通聯記錄。

(d) 為受託人的會議及信託業務維持辦公場所。

(e) 在符合第二十三(c)條的前提下，回應任何關於來自信託應受通知人、信託保護人或其他非關係人的詢問。

(f) 出具為履行本條規定職責的文件。

(g) 為履行受託人管理職責聘用會計師、律師、代理人及其他顧問，費用由本信託承擔。

(h) 準備及申報（或安排申報）美國國稅局需要之信託收益稅表與披露文件。

(i) 將收支及費用計入（部分）收益或（部分）本金。

NINTH  Investment Direction Adviser

Notwithstanding any other provision of this Agreement, there shall at all times be one or more Investment Direction Advisers (the “Investment Direction Adviser” or “Investment Direction Advisers”) to serve in accordance with this Article.  The role and function of the Investment Direction Adviser is set forth in this Article.  The Investment Direction Adviser shall serve in a fiduciary capacity and conform to the purposes of this Agreement. The Investment Direction Adviser shall be considered an “investment trust adviser” within the meaning of N.R.S Section 163.5543 or any successor statute.  Subject to the provisions of this Agreement, the Investment Direction Adviser shall have all of the powers and discretions of an investment trust adviser under N.R.S Section 163.5557(2) or any successor statute.

第九條  投資指示顧問

儘管本合約其他條文所述，根據本條，無論何時應有一位或一位以上的投資指示顧問（以下簡稱「投資指示顧問」）在任，投資指示顧問有受託責任，並應遵守本合約之意旨。投資指示顧問應為內華達州修訂法規第163.5543條或任何後續法規中的「投資信託顧問」。 在符合本合約規定的前提下，投資指示顧問應具有內華達州修訂法規第163.5557(2)條或任何後續法規所規定的投資信託顧問的所有權力及裁量權。

(a) Initial Appointment of Investment Direction Adviser

The initial Investment Direction Adviser shall be [Name of Investment Direction Adviser]. All additional and subsequent Investment Direction Advisers shall be appointed in the manner provided in this Article. If more than two persons are serving as Investment Direction Advisers, an affirmative vote of a majority of such Investment Direction Advisers must be reached with respect to any decisions, actions taken or direction given.  Otherwise, the Investment Direction Advisers must act unanimously.  Notwithstanding the foregoing, if more than one Investment Direction Adviser is serving, the Investment Direction Advisers may designate one such Investment Direction Adviser to communicate all directions to the Trustee.

(a)起始投資指示顧問之指派

起始投資指示顧問為[Name of Investment Direction Adviser]。所有新增及繼任之投資指示顧問應按照本條規定指派。若投資指示顧問超過兩位，任何決定、行動、發出指示，皆須取得投資指示顧問過半數之贊成投票，否則全體投資指示顧問須一致行動。即便有前述規定，若有超過一位投資指示顧問在任，得指定一位投資指示顧問與受託人溝通。

(b) Role and Function

The Investment Direction Adviser shall hold and may exercise the full power to direct the Trustee with regard to the management of the investments of the Trust, including, but not limited to, the purchase, sale and retention of all of the Trust assets, and the exercise of voting, subscription, conversion, option and similar rights with respect to such property and the participation in and consent to any voting trust, reorganization, merger, dissolution or other action affecting any such property. The Trustee shall follow the written direction of the Investment Direction Adviser with respect to all matters relating to the management and investment of Trust assets. The Investment Direction Adviser shall have the sole authority and responsibility for all investment decisions with respect to the assets of the Trust.

(b)角色與功能

投資指示顧問得保留或執行其指示受託人關於管理信託投資之事宜，包括但不限於全部信託財產的購買、出售、保留，與關於該財產的投票、認購、轉換、選擇權與相似權利，及參與及同意任何股權信託、重組、合併、解散或其他影響該財產的行為。所有關於信託財產的管理與投資，受託人應遵循投資指示顧問的書面指示。投資指示顧問對信託財產的所有投資決定，有絕對權力且負完全責任。

(c) Loans, Guarantees and Creation of Entities

Without in any way limiting the broad powers conferred upon the Investment Direction Adviser pursuant to this Article, the Investment Direction Adviser shall have the specific authority to direct the Trustee (i) to borrow and lend money and to guarantee the repayment of any indebtedness, for such periods of time and upon such terms and conditions as to rates, maturities, renewals and securities as the Investment Direction Adviser deems advisable, including the power to borrow from the Trustee itself and any of its affiliates and (ii) to mortgage, pledge or encumber such portion of the Trust property as the Investment Direction Adviser deems appropriate to secure any loans or indebtedness and as makers, endorsers or guarantors to renew or modify existing loans or guarantees.  The power to direct the Trustee to guarantee loans shall include the power to direct the Trustee to guarantee the loans of any partnership, limited liability company, corporation, business trust or other business entity owned in whole or in part by the Trust.  The Investment Direction Adviser shall also have the specific authority to direct the Trustee to create partnerships, limited liability companies, corporations, business trusts or other business entities and to transfer any portion of the Trust estate to such entity.  Further, the Investment Direction Adviser shall have the authority to direct the Trustee with regard to amending, securing, paying, and otherwise dealing with any debts, promissory notes, and other financial obligations of the Trust.

(c) 貸款、擔保及創設實體

不限於本條所授予投資指示顧問之權力，投資指示顧問應有下列特別權力指示受託人：

(i)在一定期間內，借出或借入款項及保證償還債務，其利率、到期、展期及保證均依投資指示顧問認為適當之條件，包括向受託人或其關係企業借款；

(ii)以信託財產抵押、質押、設定負擔，擔保借款或負債，並作為立借據人、背書人或保證人以展期或修正現有貸款或保證；包括指示受託人為信託持有其全部或一部之合夥、LLC、公司、商業信託或其他企業實體保證貸款之權力。投資指示顧問應有特別權力指示受託人設立合夥、LLC、公司、商業信託或其他企業實體，並移轉任何信託財產給該實體。此外，投資指示顧問應有權指示受託人對信託債務、保證票據及其他金融義務，予以賠償、擔保、償還或處理。

(d) Directions to Trustee 

Any direction from the Investment Direction Adviser to the Trustee shall be in writing, delivered by mail, courier, facsimile transmission, electronic mail, or otherwise in such form as the Trustee may specify from time to time by written notice to the Investment Direction Adviser. The Trustee shall have no obligation to investigate or confirm the authenticity of directions it receives or the authority of the person or persons conveying them, and the Trustee shall be exonerated from any and all liability in relying on any such direction from a person purporting to be the Investment Direction Adviser without further inquiry by the Trustee.

(d)指示受託人

投資指示顧問給予受託人之指示應為書面文件，透過信件、快遞、傳真、電子郵件或其他方式傳遞給受託人。受託人沒有義務調查或確認指示文件的真實性，或傳遞文件之人是否經過授權。受託人信賴聲稱為投資指示顧問所給予的指示，不須負法律責任，亦無須進一步詢問投資指示顧問。

(e) Liability of Trustee

Notwithstanding any other provision herein, except Article EIGHTH, with respect to any part of the trust property subject to the direction of an Investment Direction Adviser, the Trustee shall be a “directed fiduciary” within the meaning of N.R.S Section 163.5548 and, as such, shall be entitled to the full protection of N.R.S Section 163.5549 without limitation. The Trustee shall exercise all powers with respect to investment decisions and all related management powers relating to the acquisition, disposition, retention, exchange, change in character, lending, borrowing, pledging, mortgaging, managing, voting, leasing, granting of options with respect to, insuring, abandoning, or in any other way relating to the investment or management of the assets of the Trust, only upon the written direction of the Investment Direction Adviser.  The Trustee shall be under no duty to inquire into or monitor or question the prudence of, and shall have no liability of any kind with respect to, the investment of the Trust assets or the directions of the Investment Direction Adviser (or the failure of the Investment Direction Adviser to act) pursuant to this Article, notwithstanding any appearance of, or actual, conflict of interest of the Investment Direction Adviser or any other party.  Any and all review of the investments by the Trustee shall be conclusively presumed to be solely for statement, tax reporting and/or other administrative purposes.  The Trustee shall have no duty to conduct an independent review of documents presented to it by the Investment Direction Adviser. The Trustee shall act solely at the direction of the Investment Direction Adviser in executing and delivering any and all documents, such as purchase and sale agreements, necessary or convenient to, or otherwise prepared in connection with, the purchase, sale, exchange, transfer, pledge or other disposition or encumbrance of Trust investments and in making any and all representations and warranties appearing in any such documents.  The Trustee shall not be obligated to forward to the Investment Direction Adviser any investment information about the assets/liabilities held in the Trust, including but not limited to any proxy, prospectus, company report or notice, without the specific written request of the Investment Direction Adviser. If directed to vote proxies, the Trustee shall not thereafter be liable for the manner in which those securities are voted or for any direct or indirect result of the voting.

(e)受託人之責任

儘管本合約其他條文所述，除第八條外，受限於投資指示顧問指示之信託財產，受託人為內華達州修訂法規第163.5548條定義之「受指示受託責任人」，且受到內華達州修訂法規第163.5549條之保障（即受限於投資指示顧問指示之信託財產部分，受託公司無須負擔相關責任）。受託公司僅在投資指示顧問之書面指示下，應執行所有投資決定之相關權力，及關於獲取、處置、保留、交換、變更、借貸、抵押、貸款、表決決議、出租、授予選擇權、購買保險、棄置、及其他任何投資或管理處置信託財產之權力。

對於信託財產的投資或投資指示顧問根據本條規定做出的指示（或投資指示顧問未採取行動），受託人沒有義務調查、監督或質疑其審慎性，也不承擔任何責任，即使投資指示顧問或任何其他方存在任何表面或實際的利益衝突。受託人對投資的任何及所有審查應被最終推定為僅出於報表、報稅及／或其他管理目的。受託人沒有任何責任對於投資指示顧問提供之檔案進行獨立之審核。受託人僅按照投資指示顧問的指示，簽署及交付與本信託投資的購買、出售、交換、轉讓、質押或其他處分或抵押有關的任何及所有必要或便利的文件，例如買賣合約，或另外準備與之相關的文件，並提出該些文件中所載的聲明與擔保。在沒有投資指示顧問的書面特定要求時，受託人沒有責任轉交任何關於本信託下之財產、負債等任何投資訊予投資指示顧問，包含但不限於公司股東代理書、募股說明、公司報告及通知。如果在投資指示顧問的指示下代理投票，受託人在之後對於投票之結果不負任何責任。

(f) Liability of Investment Direction Adviser

The Investment Direction Adviser need not inquire into the Trustee's performance of its duties, and shall not be held liable for any loss whatsoever to any Trust, unless it results from actions taken through willful misconduct or gross negligence (pursuant to the limitations set forth in N.R.S Section 163.004(3)(a)) proven by clear and convincing evidence in the Court then having primary jurisdiction over the Trust, which such Court shall be the Nevada District Court for so long as Nevada remains the situs of the Trust.  Notwithstanding the foregoing, the instrument appointing any Investment Direction Adviser may provide that such Investment Direction Adviser shall be required to abide by a more rigorous standard, including but not limited to the prudent person standard imposed by N.R.S Section 164.705 et seq., or in any corresponding provision of law which may be later enacted.

(f)投資指示顧問之責任

投資指示顧問不須調查受託人就其義務之履行情況，且不應對信託的任何損失負責，除非有明確證據經受託公司所在之法院認為基於內華達州修訂法規第163.004(3)(a)條之故意不當或重大過失行為。儘管如上所述，指派投資指示顧問的文件可要求該被指派之投資指示顧問承受更嚴格的標準，包括但不限於內華達州修訂法規第164.705條的謹慎投資人標準。

(g) Indemnification

The Trustee shall, to the extent of the Trust assets and solely payable from the Trust assets, indemnify the Investment Direction Adviser for all losses, costs, damages, expenses and charges, public and private, including reasonable attorneys' fees, including those arising from all litigation, groundless or otherwise, that result from the performance or non-performance of the powers given to the Investment Direction Adviser under this Agreement (unless the Investment Direction Adviser has acted in a manner that does not comply with the standard of liability applicable to the Investment Direction Adviser).

(g)賠償

受託人應於信託資產之範圍內，且僅以信託資產為限，就投資指示顧問依本合約所授予權限之行使或不行使所生之一切損失、費用、損害、支出及各項公私費用（包括合理之律師費），提供賠償；該等費用並包括因一切訴訟（無論是否無根據）所生者。惟若投資指示顧問之行為不符合對其適用之責任標準者，則不在此限。

(h) Resignation of Investment Direction Adviser 

Any Investment Direction Adviser serving hereunder may resign at any time by providing a written instrument delivered to the Trustee, the Trust Protector and the Notice Recipients. Such resignation shall become effective at such time as the resigning Investment Direction Adviser shall provide in the resignation instrument.

(h)投資指示顧問之辭任

任何投資指示顧問得隨時以書面通知受託人、信託保護人及應受通知人其辭任，並應於辭任書中載明之時點生效。

(i) Removal of Investment Direction Adviser

The Trust Protector shall have the power to remove any Investment Direction Adviser (other than [Name of Investment Direction Adviser], unless [Name of Investment Direction Adviser] is [incapacitated/dissolved or does not validly exist]) by providing a written instrument delivered to such Investment Direction Adviser, the Trustee and the Notice Recipients. The removal shall become effective at such time as the Trust Protector indicates in the removal instrument.

(i)投資指示顧問之移除

信託保護人有權力移除投資指示顧問（但不包括[Name of Investment Direction Adviser]以外，除非[Name of Investment Direction Adviser]已[無行為能力／解散或非有效存續]），且應以書面通知該投資指示顧問、受託人及應受通知人，並於解任通知書中所載明之時點生效。

(j) Appointment of Additional or Successor Investment Direction Advisers 

[Name of Investment Direction Adviser] shall have the power to appoint a successor Investment Direction Adviser to serve in [her/his/its] place, by providing a written instrument delivered to such successor Investment Direction Adviser, the Trustee and the Notice Recipients. No other Investment Direction Adviser shall have the authority to appoint [her/his/its] own successor.  In the event [Name of Investment Direction Adviser] does not exercise this power or the designated successor Investment Direction Adviser does not accept such designation, the Trust Protector shall have the power to appoint a successor Investment Direction Adviser upon the then current Investment Direction Adviser's resignation or inability to serve, and to appoint additional Investment Direction Advisers if at such time there are fewer than three Investment Direction Advisers serving and shall appoint a successor Investment Direction Adviser within thirty (30) days after the death, resignation, removal, incapacity, dissolution or invalid existence of the last serving Investment Direction Adviser, by providing a written instrument delivered to such additional or successor Investment Direction Adviser, the Trustee and the Notice Recipients. The appointment of additional or successor Investment Direction Advisers shall become effective at such time as indicated in the appointment instrument and upon written acceptance by the designee. For such period as there otherwise would be no then serving Investment Direction Adviser, the Trust Protector shall serve as both Trust Protector and Investment Direction Adviser.  The fact that there is no Investment Direction Adviser serving at a given time does not obviate the requirement that an Investment Direction Adviser direct the Trustee to act with respect to investment decisions, and the Trustee shall have no responsibility with respect to investment decisions and shall not be liable for failing to act with respect to investment matters, in the absence of a direction from an Investment Direction Adviser.

(j)新增或繼任投資指示顧問之指派 

[Name of Investment Direction Adviser]有權以書面通知繼任投資指示顧問、受託人及應受通知人，指派繼任投資指示顧問替代其職位。沒有其他投資指示顧問有權力指派其繼任投資指示顧問。當[Name of Investment Direction Adviser]未行使此權力或繼任投資指示顧問不接受指派，信託保護人應在時任投資指示顧問辭任或無法擔任時，指派繼任投資指示顧問，並且於投資指示顧問少於三位時，得新增投資指示顧問；信託保護人應於最後一位在任的投資指示顧問去世、辭任、解任、無行為能力、解散或無效存在後30天內，以書面通知新增或繼任投資指示顧問、受託人、應受通知人，指派繼任投資指示顧問。指派經受指派人書面同意後於指派書中載明之時點生效。在沒有人作為投資指示顧問時，信託保護人同時擔任信託保護人與投資指示顧問。在沒有任何投資指示顧問的時期，不代表不須要由投資指示顧問指示受託人執行投資決定，在沒有投資指示顧問指示的情況下，受託人對投資決策不承擔任何責任，也不應對未能就投資事項採取行動負責。

(k) Power to Hire Agents 

The Investment Direction Adviser shall have the power to employ agents and direct the Trustee to pay such agents out of the Trust estate, such compensation as the Investment Direction Adviser deems reasonable.  The Investment Direction Adviser may at any time and in its sole discretion provide investment and management services through a sub-adviser of the Investment Direction Adviser's selection.  The Investment Direction Adviser shall be solely responsible for the supervision and oversight of any sub-adviser.  The Investment Direction Adviser shall notify the Trustee in writing of its selection of any sub-adviser, and the Trustee shall be entitled to rely upon information and direction received from any sub-adviser until it receives written notification from the Investment Direction Adviser of its termination of such sub-adviser.

(k)僱用代理人之權力 

投資指示顧問有權雇用代理人，並有權指示受託人由信託財產中支付代理人合理報酬。投資指示顧問隨時以其獨立裁量權透過其選擇的副手顧問提供投資與管理服務。投資指示顧問對副手顧問之監督負完全責任。投資指示顧問應書面通知受託人其選擇之副手顧問，且受託人有權信賴副手顧問提供之資訊與指示，直到收到投資指示顧問之書面通知終止該副手顧問。

(l) Compensation

The Investment Direction Adviser shall be entitled to reasonable compensation for its services as agreed upon in writing by the Investment Direction Adviser and Trust Protector.

(l)報酬

投資指示顧問有權根據與信託保護人之書面協議，為其服務收取合理酬勞。

TENTH  Trust Protector

Notwithstanding any other provision of this Agreement, there shall at all times be one or more Trust Protectors (the “Trust Protector” or “Trust Protectors”) to serve in accordance with the provisions of this Article. The role and function of the Trust Protector is set forth in this Article.  Except as expressly provided for in this Agreement, the Trust Protector shall serve in a fiduciary capacity and conform to the provisions of this Agreement.

第十條  信託保護人

儘管本合約另有其他規定，但應始終有一位或多位信託保護人(以下簡稱「信託保護人」)根據本條的規定提供服務。本條規範信託保護人的角色及職能。除非本合約另有明示規定外，信託保護人應以受託責任人的身分行事，並遵守本合約的規定。

(a) Initial Appointment of Trust Protector

The initial Trust Protector shall be [Name of Trust Protector]. All additional and subsequent Trust Protectors shall be appointed in the manner provided in this Article.  If more than two persons are serving as Trust Protectors, an affirmative vote of a majority of such Trust Protectors must be reached with respect to any decisions, actions taken or direction given.  Otherwise, the Trust Protectors must act unanimously.  Notwithstanding the foregoing, if more than one Trust Protector is serving, the Trust Protectors may designate one such Trust Protector to communicate all directions to the Trustee.

(a)起始信託保護人之指派起始信託保護人為[Name of Trust Protector]。任何新增及繼任之信託保護人，應按本合約之規定指派。若信託保護人超過兩位，任何決定、行動、發出指示，皆須取得信託保護人過半數之贊成投票，否則全體信託保護人須一致行動。若有超過一位信託保護人在任，得指定一位信託保護人與受託人溝通。

(b) Powers

The Trust Protector shall be considered a “trust protector” within the meaning of N.R.S Section 163.5547, or any successor statute.  Pursuant to N.R.S Section 163.5553, or any successor statute, the Trust Protector shall have the powers granted to the Trust Protector in the other provisions of this Agreement, including the following powers:

(b)權力

信託保護人應被視為內華達州修訂法規第163.5547條或任何後續法規所定義的「信託保護人」。根據內華達州修訂法規第163.5553條或任何後續法規，信託保護人應擁有本合約其他條款賦予信託保護人的權力，包含：

(1) To delegate any powers conferred upon the Trustee pursuant to this Agreement to an Adviser or such other person or entity as the Trust Protector so determines.

(1)根據本合約授予受託人的任何權力，信託保護人得委由顧問或信託保護人決定的其他人或實體行使。

(2) To modify or amend the administrative and technical provisions with respect to any trust created by or pursuant to this Agreement at such times as the Trust Protector may deem appropriate for the proper or efficient administration of the Trust, to take advantage of changes in law or custom, and/or for tax purposes, provided no modification or amendment made hereunder shall (i) increase or extend the obligations, liabilities and/or responsibilities of the Trustee without its prior written consent; (ii) alter the beneficial interests of the Trust beneficiaries; (iii) extend the duration of the Trust or the time for vesting of any beneficial interest in the Trust beyond the period provided for in Article Third of this Agreement; or (iv) modify this Article.

(2)為了適當或有效管理信託、利用法律或習慣的改變及／或稅務目的，在信託保護人認為適當時得修改合約中行政性及技術性的條款，惟此修訂不得(i)在未經受託人事前書面同意下，增加、擴大其義務、責任及／或職責；(ii)改變信託受益人的受益權益；(iii)延展本信託之期限或既得受益利益期間超過本合約第三條規定之期限；(iv)變更此條文。

(3) To designate the law of any jurisdiction (under which the terms of any trust created by or pursuant to this Agreement shall be capable of taking effect) to be the governing law of any trust created by or pursuant to this Agreement, as provided in Article NINETEENTH of this Agreement.

(3)根據本合約第十九條的規定，指定任何司法管轄區的法律作為依據本合約所設立之信託的準據法。

(4) To add and remove individuals and Charitable Organizations to and from the class of permissible beneficiaries of the trust created pursuant to the provision (f) of Article FIRST subject to the limitations therein and elsewhere in this Trust Agreement.  The Trust Protector's power to add and remove individuals and Charitable Organizations to and from the class of permissible beneficiaries and to release such power shall be exercisable in a fiduciary capacity for the exclusive interest of the beneficiaries. Notwithstanding the foregoing, only [Name of Trust Protector] shall have the power under this section (b)(4) of Article TENTH, and no other Trust Protector shall have such power unless [Name of Trust Protector] provides that the successor Trust Protector shall have such authority in the instrument appointing the successor Trust Protector.

(4)受本信託合約及其他條款的限制下，可新增及移除任何第一(f)條下之個人及慈善組織為許可受益人。此新增及移除許可受益人之權力，應為受益人的專屬利益以受託責任行使之。儘管如上所述，僅有[Name of Trust Protector]得執行第十(b)(4)條所述之權力。除非[Name of Trust Protector]將此權力經指派文件賦予給繼任信託保護人，否則除[Name of Trust Protector]之外之信託保護人無此權力。

(5) To direct the Trustee to divide the Trust estate as set forth in section (d) of Article FIRST of this Agreement.

(5)指示受託人進行第一(d)條之分割信託財產。

(6) To remove and replace the Trustee as provided in Article FIFTEENTH of this Agreement.

(6) 根據本信託合約第十五條移除及替換受託人。

(7) To remove any Investment Direction Adviser and appoint additional and successor Investment Direction Advisers as provided in Article NINTH of this Agreement.

(7)移除本信託合約第九條投資指示顧問及指派新增的及繼任的投資指示顧問。

(8) To remove any Distribution Adviser and appoint additional and successor Distribution Advisers as provided in Article ELEVENTH of this Agreement.

(8)根據本信託合約第十一條移除分配顧問及指派新增的及繼任的分配顧問。

(9) To appoint additional and successor Trust Protectors as provided in this Article.

(9)根據本條指派新增的及繼任的信託保護人。

(10) To appoint a Special Fiduciary in accordance with Article SEVENTEENTH of this Agreement; and to remove any Special Fiduciary and appoint successor Special Fiduciaries.

(10)依本合約第十七條，指派、移除特別受託責任人及指定繼任者。

(11) To enter into fee agreements with the Trustee, the Investment Direction Adviser and the Distribution Adviser.

(11)與受託人、投資指示顧問、分配顧問訂定費用合約。

(12) To direct the Trustee to merge a trust in accordance with section (b) of Article SIXTH of this Agreement and to direct the Trustee as to which trust governs administration of the merged trusts.

(12)指示受託人依第六(b)條合併信託，並指示受託人以哪一個信託管理合併後的信託。

(13) After the death of the Grantor or the Grantor's relinquishment of the power to revoke, to terminate this Trust following the complete distribution of all Trust assets, including both principal and income, to the beneficiaries as set forth within this Agreement.

(13)委託人過世或放棄撤銷權後，在所有信託資產（包括本金及收益）完全分配給本合約規定的受益人後，終止本信託。

(14) Notwithstanding the preceding provisions of this section, during any period in which a trust beneficiary, or any person appointed by a trust beneficiary who is related or subordinate to such trust beneficiary within the meaning of Section 672(c) of the Code, is serving as the Trust Protector, such Trust Protector shall be unable to exercise the powers set forth in sections  (b)(4), (b)(5) and (b)(12) of this Article TENTH with respect to such trust.

(14)儘管如本合約前條所述，當信託受益人或任何信託受益人所指派之人，且該受指派人符合國稅法規第672(c)條規範下，與受益人間具有關聯或從屬身分之人，作為本信託之信託保護人時，則該信託保護人不得行使第十 (b)(4)、(b)(5)及(b)(12)條之權力。

(c) Directions to Trustee

Any direction to the Trustee from the Trust Protector shall be in writing, delivered by mail, courier, facsimile transmission, electronic mail, or otherwise in such form as the Trustee may specify from time to time by a written instrument delivered to the Trust Protector.  The Trustee shall have no obligation to investigate or confirm the authenticity of directions it receives or the authority of the person or persons conveying them, and the Trustee shall be exonerated from any and all liability in relying on any such direction from a person purporting to be the Trust Protector without further inquiry by the Trustee.

(c) 給受託人之指示

信託保護人給予受託人之指示應為書面文件，透過信件、快遞、傳真、電子郵件或其他方式傳遞給受託人。受託人沒有義務調查或確認指示文件的真實性，或傳遞文件之人是否經過授權。受託人信賴聲稱為信託保護人所給予的指示，不須負法律責任，亦無須進一步詢問信託保護人。

(d) Liability of Trustee

The Trustee need not review whether the Trust Protector is satisfying its responsibilities hereunder.  The Trustee shall incur no liability for any act or failure to act by the Trust Protector, or for acting on a direction of the Trust Protector and it shall not be liable for any loss to the Trust resulting from any action taken at the direction of the Trust Protector, or taken by the Trustee in accordance with the direction of the Trust Protector. The Trustee shall have no duty to monitor the conduct of the Trust Protector, provide advice to the Trust Protector or consult with the Trust Protector or communicate with or warn or apprise any beneficiary or third party concerning instances in which the Trustee would or might have exercised the Trustee's own discretion in a manner different from the manner in which the Trust Protector exercised the Trust Protector's discretion.  Furthermore, the Trustee shall have no liability to any Trust beneficiary or any other person whose interest arises under the Trust for the Trustee's good faith reliance on the provisions of this Article or any other provision of this Agreement concerning actions of the Trust Protector (unless the Trustee has acted through willful misconduct or gross negligence proven by clear and convincing evidence in the Court then having primary jurisdiction over the Trust, which such Court shall be the District Court in the State of Nevada so long as Nevada remains the situs of the Trust).  The Trustee shall not be liable for the acts or defaults of the Trust Protector.

(d)受託人之責任

受託人不須檢視信託保護人是否盡責。受託人對於信託保護人執行或無法執行之行為，或執行信託保護人之指示而受有損失，不須負責。受託人不須監督信託保護人之行為，不須提供信託保護人建議，也不須因信託保護人之指示行使方式與受託人不同警告或提醒受益人或第三人。受託人對受益人或其他人因受託人善意信賴本合約條款所生之利益不負責，除非基於受託人之故意不當或重大過失行為，且在法院有明確之證據。受託人不對信託保護人之作為或不作為負責。

(e) Limitations of Responsibilities

The Trust Protector shall have no duty to monitor the conduct of the Trustee, the Investment Direction Adviser or the Distribution Adviser, and shall not be liable for any exercise or failure to exercise the powers granted herein, provided that the Trust Protector shall consider in good faith the advisability of their exercise if and when requested to do so by a beneficiary, his or her guardian or a member of his or her family. The Trust Protector shall not be liable for the acts or defaults of the Trustee or any Adviser.

(e)責任之限制

信託保護人不須監控受託人、投資指示顧問或分配顧問之行為，且對其被授予權力之行使及不行使不負法律責任；但基於受益人要求，信託保護人應善意考量受託人、投資指示顧問及分配顧問行使權力之適當性。信託保護人不應對受託人或任何顧問之行為負責。

(f) Indemnification

The Trustee shall, to the extent of the Trust assets and solely payable from the Trust assets, indemnify the Trust Protector for all losses, costs, damages, expenses and charges, public and private, including reasonable attorneys' fees, including those arising from all litigation, groundless or otherwise, that result from the performance or non-performance of the powers given to the Trust Protector under this Agreement (unless the Trust Protector has acted through willful misconduct or gross negligence proven by clear and convincing evidence in the Court then having primary jurisdiction over the Trust which such Court shall be the District Court in the State of Nevada for so long as Nevada remains the situs of the Trust).

(f)賠償

受託人應於信託資產之範圍內，並僅以信託資產為限，對信託保護人就因其依本合約所授予權力之行使或不行使所致之一切損失、費用、損害、開支及各項公私費用（包括合理之律師費），提供賠償，該等費用並包括源自一切訴訟（無論是否無根據）所生者；惟如信託保護人之行為屬經法院以明確且具說服力之證據證明之故意不當行為或重大過失者，則不在此限。對本信託擁有主要管轄權之法院，應為內華達州仍為本信託所在地期間之內華達州地方法院。

(g) Resignation of Trust Protector

Any Trust Protector serving hereunder may resign at any time by providing a written instrument delivered to the Trustee and the Notice Recipients.  Such resignation shall become effective at such time as the resigning Trust Protector shall provide in the resignation instrument.

(g)信託保護人之辭任

任何信託保護人得隨時以書面通知受託人及應受通知人其辭任，並應於辭任書中載明之時點生效。

(h) Appointment of Additional or Successor Trust Protectors

The Trust Protector shall have the power to appoint additional Trust Protectors if at such time there are fewer than three Trust Protectors serving, and shall have the power to designate a successor Trust Protector to serve upon the death, resignation, incapacity, dissolution or invalid existence of the last serving Trust Protector by providing a written instrument delivered to such additional or successor Trust Protector, the Trustee and the Notice Recipients; provided that all such designated or appointed additional or successor Trust Protectors are subject to the removal power set forth in section (i) of this Article TENTH. The appointment of additional or successor Trust Protector shall become effective at such time as the Trust Protector provides in the appointment instrument and upon written acceptance by the designee.

(h)新增或繼任信託保護人之指派

信託保護人少於三位時，信託保護人得新增信託保護人。最後一位在任的信託保護人去世、辭任、無行為能力、解散或無效存在時，信託保護人有權以書面通知繼任信託保護人、受託人及應受通知人，指定繼任信託保護人；以上所述之繼任或新增之信託保護人皆應受第十(i)條所述之移除權力之規範。新增或繼任信託保護人之指派經受指派人書面同意後於信託保護人指派書中載明之時點生效。

Upon the resignation, death, incapacity, dissolution or invalid existence of the last serving Trust Protector, and provided a successor Trust Protector has not been designated in accordance with the foregoing provisions (or if so designated, the designated successor has declined the appointment or failed to accept the appointment within twenty (20) days), then the following individuals in the order named shall appoint a successor Trust Protector by providing a written instrument delivered to the successor Trust Protector, the Trustee and the Notice Recipients:

最後一位在任的信託保護人辭任、去世、無行為能力、解散或無效存在，而未能依前項指定繼任者時（或被指定之繼任者拒絕就任，或未能於指派書送達20日內同意就任時），則由下列人士依序指定繼任者。

1. Prior to the division of the Trust estate in accordance with section (d) of Article FIRST, the Trust Protector, while living and competent or validly existing, followed by a majority of the beneficiaries of the highest generational level who are competent and at least twenty-two (22) years of age and to or for whom the income of the Trust may then be distributed or applied, or if there is not a majority decision by such beneficiaries to appoint a successor Trust Protector, or if there is no such beneficiary, a majority of the beneficiaries who are competent and at least twenty-two (22) years of age and to or for whom the income of the Trust may then be distributed or applied, or if there is not a majority decision by such beneficiaries to appoint a successor Trust Protector, the Investment Direction Adviser; and

1.在依據第一(d) 條分割信託財產前，為信託保護人（若為在世且具行為能力或有效存續），次為輩份最長的世代，具行為能力、年滿22歲、且有資格收到分配之受益人，依其多數決決定指派。若無法做出多數決，或若無該等受益人，則為全部具行為能力、年滿22歲、且有資格收到分配之受益人，並依其多數決決定指派。若仍無法做出多數決，則由投資指示顧問決定繼任信託保護人。

2. After the division of the Trust estate in accordance with section (d) of Article FIRST, the Trust Protector with respect to its separate Trust, while living and competent or validly existing, followed by the Primary Beneficiary, if the Primary Beneficiary is competent and at least twenty-two (22) years of age (or his or her parents if the Primary Beneficiary is under age twenty-two (22), or the Primary Beneficiary's legal guardian if the Primary Beneficiary is incapacitated), or if none, the Investment Direction Adviser.

2.在依據第一(d) 條分割信託財產後，為該獨立信託的信託保護人（若為在世且具行為能力或有效存續），次為主要受益人（若具行為能力且年滿22歲；若主要受益人未滿22歲，則由其父母代表；若主要受益人無行為能力，則由其監護人代表），若無，則由投資指示顧問決定繼任信託保護人。

At no time after the Grantor relinquishes [her/his] powers to revoke and direct net income, may the Grantor serve as Trust Protector of any Trust created by or pursuant to this Agreement.  In the event of a vacancy in the office of Trust Protector for a period of thirty (30) days, the Trustee may petition the Court then having jurisdiction over the Trust for the appointment of a successor Trust Protector.  All costs of such petition, including reasonable attorneys' fees, shall be a proper charge to the Trust estate.

委託人在放棄其撤銷及指示淨收入的權力後，不得擔任由或根據本合約所設立之任何信託的信託保護人。當信託保護人職缺空缺超過30天，受託人得請求該司法管轄區之法院指派繼任信託保護人。所有請求之成本，包含合理之律師費用，將從信託財產中支付。

(i) Removal of Trust Protector

Any Trust Protector (other than [Name of Trust Protector], unless [Name of Trust Protector] is [incapacitated/dissolved or does not validly exist]) may be removed in the same manner, and by the same individuals, as a successor Trust Protector may be appointed pursuant to section (h), paragraphs 1. and 2. of this Article, except that the removal shall be by a written instrument delivered to the removed Trust Protector, the Trustee and the Notice Recipients and the removal shall become effective at such time as shall be indicated in the removal instrument. Further, if a Trust Protector is removed, any successor designated by such Trust Protector shall be withdrawn at such time.

(i) 信託保護人之解任

任何信託保護人（但不包括[Name of Trust Protector]，除非[Name of Trust Protector]已[無行為能力／解散或非有效存續]）得依本(h)條第1.及2.段以多數決方式被解任，惟應以書面通知被移除之信託保護人、受託人及應受通知人。解任於通知書送達被移除之信託保護人、受託人及應受通知人時，依解任通知書中載明之移除時點生效。此外，如果信託保護人被移除，該信託保護人指定的任何繼任者應在此時被撤回。

(j) Agents and Advisers

The Trust Protector is authorized to hire agents and advisers to assist the Trust Protector in carrying out its duties, and to direct the Trustee to pay such agents and advisers, out of the Trust estate, such compensation as the Trust Protector deems reasonable.

(j)代理人與顧問

信託保護人有權僱用代理人或顧問協助信託保護人行使職權，並有權指示受託人由信託財產支付代理人或顧問報酬。

(k) Compensation

The Trust Protector shall be entitled to reasonable compensation for its services as agreed upon in writing by the Trust Protector and a majority of the Notice Recipients who are competent, or if there is no competent Notice Recipient, by a majority of the adult beneficiaries of the highest generational level who are competent, or if there is no adult beneficiary of the highest generational level who is competent, by a majority of the adult beneficiaries who are competent.

(k)報酬

信託保護人有權為其服務收取合理報酬，報酬由信託保護人與具行為能力之應受通知人以多數決訂定書面協議，或若沒有具行為能力之應受通知人，則為輩份最長之世代其具行為能力的成年受益人之多數決訂定。若無，則為具行為能力的成年受益人之多數決。

ELEVENTH  Distribution Adviser

Notwithstanding any other provision of this Agreement, there may at any time be one or more Distribution Advisers (the “Distribution Adviser” or “Distribution Advisers”) to serve in accordance with the provisions of this Article. The role and function of the Distribution Adviser is set forth in this Article. The Distribution Adviser shall serve in a fiduciary capacity and conform to the purposes of this Agreement.

第十一條  分配顧問

儘管本合約其他條文之規定，在任何時點得依本條規定設有一位或一位以上的分配顧問（以下簡稱「分配顧問」）。分配顧問之職責與功能載明於本條中。分配顧問應以受託責任人的身分履職，並遵循本合約的訂立目的。

(a) Initial Appointment of Distribution Adviser

The initial Distribution Adviser shall be [Name of Distribution Adviser]. All additional and subsequent Distribution Advisers shall be appointed in the manner provided in this Article. If more than two persons are serving as Distribution Adviser, an affirmative vote of a majority of such Distribution Advisers must be reached with respect to any decisions, actions taken or direction given.  Otherwise, the Distribution Advisers must act unanimously.  Notwithstanding the foregoing, if more than one Distribution Adviser is serving, the Distribution Advisers may designate one such Distribution Adviser to communicate all directions to the Trustee.

(a)起始分配顧問之指派

起始分配顧問為[Name of Distribution Adviser]。所有之新增或後續分配顧問應以條文中規定之指定方式指派。若分配顧問超過兩位，任何決定、行動、發出指示，皆須取得分配顧問過半數之贊成投票，否則全體分配顧問須一致行動。儘管本條前述，若有超過一位分配顧問在任，得指定一位分配顧問與受託人溝通。

(b) Role and Function

The Distribution Adviser shall hold and may exercise the full power to direct the Trustee to distribute income and principal of the Trust pursuant to the standards established under this Agreement.  The Trustee shall follow the direction of the Distribution Adviser with respect to all matters concerning the distribution of income or principal of the Trust. Only in the event no Distribution Adviser is then serving, the Trustee shall hold and may exercise the full power to make discretionary distributions of income and principal of the Trust pursuant to the standards established under this Agreement.

(b)角色與功能

分配顧問得依本合約所建立之標準指示（或不作為）受託人分配信託本金或收益。受託人應遵循分配顧問之指示。僅在無人擔任分配顧問時，受託人得保留或執行依本合約建立之標準，就信託本金或收益進行裁量性分配之權力。

(c) Directions to Trustee

Any direction to the Trustee from the Distribution Adviser shall be in writing, delivered by mail, courier, facsimile transmission, electronic mail, or otherwise in such form as the Trustee may specify from time to time by a written instrument delivered to the Distribution Adviser. The Trustee shall have no obligation to investigate or confirm the authenticity of directions it receives or the authority of the person or persons conveying them, and the Trustee shall be exonerated from any and all liability in relying on any such direction from a person purporting to be the Distribution Adviser without further inquiry by the Trustee.

(c)對受託人之指示

分配顧問給予受託人之指示應為書面文件，透過信件、快遞、傳真、電子郵件或其他方式傳遞給受託人。受託人沒有義務調查或確認指示文件的真實性，或傳遞文件之人是否經過授權。受託人信賴聲稱為分配顧問所給予的指示，不須負法律責任，亦無須進一步詢問分配顧問。

(d) Liability of Trustee

Notwithstanding any other provision herein, with respect to distribution made pursuant to the direction of the Distribution Adviser, the Trustee shall be a “directed fiduciary” within the meaning of N.R.S Section 163.5548 and, as such, shall be entitled to the full protection of N.R.S Section 163.5549 without limitation.  Furthermore, provided a Distribution Adviser is then serving:

(d)受託人之責任

儘管本合約有任何其他規定，對於根據分配顧問的指示進行的分配，受託人應為內華達州修訂法規第163.5548條所定義的「受指示受託責任人」，且受內華達州修訂法規第163.5549條的全面保護，不受任何限制。 此外，當有分配顧問時：

(1) The Distribution Adviser shall have sole responsibility (and the Trustee shall have no responsibility) for all discretionary actions involving any distribution of income or principal of the Trust. The Trustee shall make only such distributions of income or principal as the Distribution Adviser directs, or that are non-discretionary and mandated by the terms of the Trust.

(1) 分配顧問對涉及任何分配本金或收益之裁量權負單獨之責任（受託人對此不負任何責任），受託人僅按分配顧問之指示或依照信託規定之方式分配收益或本金。

(2) The Trustee shall be under no obligation to review the beneficiaries' needs or requests for income or principal distributions, make any recommendation with respect to such distributions, solicit any direction from the Distribution Adviser, calculate the impact of any distribution on the likely duration of the Trust, ensure the equality of distributions among the beneficiaries, or review whether the Distribution Adviser is satisfying its responsibilities hereunder.

(2) 受託人並無義務檢查受益人對於收益或本金分配之需求或要求、該分配提供意見、請求分配顧問給予相關指示、計算任何分配對於信託存續期間之影響、確保受益人分配之公平或檢視分配顧問是否盡責。

(3) The Trustee shall incur no liability for any act or failure to act by the Distribution Adviser, or for acting on a direction of the Distribution Adviser and it shall not be liable for any loss to the Trust or any claim of inequality, partiality or unreasonableness resulting from any action taken at the direction of the Distribution Adviser, or taken by the Trustee in accordance with the direction of the Distribution Adviser.

(3) 受託人針對分配顧問執行、執行失敗之行為或執行分配顧問之指示而受有損失、或對任何因此分配顧問之指示所為之行為，所招致之不公、偏袒、有欠合理之聲明無須負責。

(4) The Trustee shall have no duty to monitor the conduct of the Distribution Adviser, provide advice to the Distribution Adviser or consult with the Distribution Adviser or communicate with or warn or apprise any beneficiary or third-party concerning instances in which the Trustee would or might have exercised the Trustee's own discretion in a manner different from the manner directed by the Distribution Adviser.

(4) 受託人不須監督分配顧問之行為，不須提供其相關意見，亦不須因其判斷與分配顧問有異而須警告或提醒受益人或第三人。

(5) The Trustee shall have no liability to any Trust beneficiary or any other person whose interest arises under the Trust for the Trustee's good faith reliance on the provisions of this Article or any other provision of this Agreement concerning distribution decisions (unless the Trustee has acted through willful misconduct or gross negligence proven by clear and convincing evidence in the Court then having primary jurisdiction over the Trust, which such Court shall be the District Court in the State of Nevada for so long as Nevada remains the situs of the Trust).

(5) 除經內華達州地方法院（若其具管轄權）確定有明確之證據證實受託人之故意不當或重大過失行為，受託人根據本合約善意信賴本合約條文所作之分配決定，對信託受益人及對信託有利益之人不須要負責。

(e) Liability of Distribution Adviser

The Distribution Adviser shall not be held liable to any beneficiary for any distribution decision made hereunder, unless it results from actions taken through willful misconduct or gross negligence proven by clear and convincing evidence in the Court then having primary jurisdiction over the Trust, which such Court shall be the District Court in the State of Nevada for so long as Nevada remains the situs of the Trust.  The Distribution Adviser shall not be liable for the acts or defaults of the Trustee or any other Adviser.

(e)分配顧問之責任

分配顧問就其分配決定不對任何受益人負責，除非其分配決定經內華達州地方法院（若其具有管轄權）有明確證據證實，出於分配顧問之故意不當或重大過失行為。分配顧問不對受託人或其他顧問的行為或不行為負責。

(f) Indemnification 

The Trustee shall, to the extent of the Trust assets and solely payable from the Trust assets, indemnify the Distribution Adviser for all losses, costs, damages, expenses and charges, public and private, including reasonable attorneys' fees, including those arising from all litigation, groundless or otherwise, that result from the performance or non-performance of the powers given to the Distribution Adviser under this Agreement (unless the Distribution Adviser has acted in a manner that does not comply with the standard of liability applicable to the Distribution Adviser).

(f)賠償

受託人應於信託資產之範圍內，且僅以信託資產為限，就分配顧問依本合約所授予權限之行使或不行使所生之一切損失、費用、損害、支出及各項公私費用（包括合理之律師費），提供賠償；該等費用並包括因任何訴訟（無論是否無根據）所生者。惟如分配顧問之行為不符合對其適用之責任標準者，則不在此限。

(g) Resignation of Distribution Adviser

Any Distribution Adviser serving hereunder may resign at any time by providing a written instrument delivered to the Trustee, the Trust Protector and the Notice Recipients.  Such resignation shall become effective at such time as the resigning Distribution Adviser shall provide in the resignation instrument.

(g)分配顧問之辭任

任何分配顧問得隨時以書面通知受託人、信託保護人及應受通知人其辭任，並應於辭任書中載明之時點生效。

(h) Removal of Distribution Adviser

The Trust Protector shall have the power to remove any Distribution Adviser (other than [Name of Distribution Adviser], unless [Name of Distribution Adviser] is [incapacitated/dissolved or does not validly exist]) by providing a written instrument delivered to such Distribution Adviser, the Trustee and the Notice Recipients. The removal shall become effective at such time as the Trust Protector indicates in the removal instrument.

(h)分配顧問之解任

信託保護人有權力移除分配顧問（但不包括[Name of Distribution Adviser]，除非 [Name of Distribution Adviser]已[無行為能力／解散或非有效存續]），且應以書面通知該分配顧問、受託人及應受通知人，並應於解任通知書中載明之時點生效。

(i) Appointment of Additional or Successor Distribution Advisers

The Trust Protector shall have the power to appoint additional Distribution Advisers if at such time there are fewer than three Distribution Advisers serving and shall have the power to designate a successor Distribution Adviser upon the death, resignation, removal, incapacity, dissolution or invalid existence of the last serving Distribution Adviser by providing a written instrument delivered to such additional or successor Distribution Adviser, the Trustee and the Notice Recipients.  The appointment of additional or successor Distribution Advisers shall become effective at such time as the Trust Protector provides in the appointment instrument and upon written acceptance by the designee.  At no time after the Grantor relinquishes [her/his] powers to revoke and direct net income may the Grantor serve as Distribution Adviser of any trust created by or pursuant to this Agreement.

(i) 新增或繼任分配顧問之指派

當分配顧問少於三位時，信託保護人有權指派繼任之分配顧問。當最後一位在任的分配顧問去世、解任、辭任、無行為能力、解散或無效存在時，信託保護人有權以書面通知其他或繼任之分配顧問、受託人及應受通知人，指派繼任分配顧問。指派經受指派人書面同意後於指派書中載明之時點生效。委託人在放棄其撤銷及指示淨收入的權力後，不得擔任由或根據本合約所設立之任何信託的分配顧問。

(j) Compensation 

The Distribution Adviser shall receive reasonable compensation for its services, but only if and in such amount as the Trust Protector directs in writing to the Trustee.

(j)報酬

分配顧問應因其服務收取合理之報酬，其數額由信託保護人書面指示受託人。

TWELFTH  Payment of Death Taxes and Administration Expenses

On the death of the beneficiary of any trust created by or pursuant to this Agreement, if the principal of such trust is included in the estate of the beneficiary for transfer tax purposes, the Trustee shall, unless otherwise directed by the beneficiary's Will, distribute from such trust to the personal representative of the beneficiary's estate, an amount equal to the sum of all additional transfer taxes and costs of administration payable by such personal representative as a result of the inclusion of the trust in the beneficiary's estate.  Certification of such personal representative as to the amount of such additional taxes and costs will be determinative for all purposes.  The Trustee shall make such distributions directly to the appropriate payee, if so directed by such personal representative.  The Trustee shall pay any tax imposed under Chapter 13 of the Code as a result of a “taxable termination” attributable to any trust created by or pursuant to this Agreement from the principal of such trust, charging such payments ratably against the property in respect of which such termination occurred.

第十二條  遺產稅及行政規費

當任何由或依據本合約所設立的信託的受益人去世時，若其信託本金被納入應稅遺產中，則除非另有受益人之遺囑指示，受託人應分配相當於所有遺產稅額與行政費用的金額給受益人的遺產管理人。無論針對任何目的，遺產管理人對遺產稅額與行政費用的金額之確認有決定權。受託人若受遺產管理人之指示，直接支付該分配給遺產管理人指定的適當收款人。受託人應支付根據國稅法規第十三章因本合約或本合約衍生之任何信託本金「應稅終止」所應課徵的稅額，其索取之費用是依終止原因發生時之財產比例計算得出。

THIRTEENTH  Waiver of Prudent Investor Rule

The Investment Direction Adviser is authorized (but not directed) to direct the Trustee to acquire and retain investments not regarded as traditional for trusts, including investments that would be forbidden or would be regarded as imprudent, improper or unlawful by the “prudent person” rule, “prudent investor” rule, N.R.S Section 164.705 et seq., any rule or law concerning the duty of loyalty, any rule or law limiting, prescribing, or voiding or making voidable any interested party or self-dealing transaction, or any other rule or law which restricts a fiduciary's capacity to invest. The purpose in granting the foregoing authority is to modify the “prudent person” rule, “prudent investor” rule, or any other rule or law, including any prudent investor rule set forth in Nevada's Uniform Prudent Investor Act, N.R.S Section 164.705 et seq., which would otherwise restrict a fiduciary's ability to invest based on the nature of the investment itself.  The Investment Direction Adviser may direct the Trustee to invest in any type of property, wherever located, including, but not limited to, any type of security or option, improved or unimproved real property, and tangible or intangible personal property, and in any manner, including direct purchase, joint ventures, partnerships, limited partnerships, limited liability companies, corporations, mutual funds, business trusts or any other form or participation or ownership whatsoever.  Furthermore, the Investment Direction Adviser may direct the Trustee to acquire property from, transfer property to, obtain services from, provide services to, and otherwise enter into contracts, understandings, arrangements, and other dealings, of any kind or nature, with the Investment Direction Adviser or any other person or entity (each such person or entity hereinafter referred to as a “Third Party”) whether or not the Third Party is in any manner related to, or affiliated with, the Investment Direction Adviser or any other person or entity related to, or affiliated with, the Investment Direction Adviser and without regard to whether the Investment Direction Adviser, acting in its corporate or personal capacity or in any other capacity, or any person related to, or affiliated with, the Investment Direction Adviser has other contracts, understandings, arrangements or dealings, whether or not for remuneration, with the Third Party.  In directing the Trustee, the Investment Direction Adviser may disregard any or all of the following factors:

第十三條  謹慎投資人條款之豁免

投資指示顧問有權（但非被指示）指示受託人取得或持有傳統上被「謹慎人」條款、「謹慎投資人」條款、內華達州修訂法規第164.705條及任何規範忠實義務相關的規則或法律，及任何限制、描述、或避免任何受託責任人自我交易，或其他會限制投資忠實義務能力的限制規則或法律認為是不謹慎、不適當或不法的行為，或被禁止的投資標的。授予上述權力的目的是修改「謹慎人」條款，「謹慎投資人」條款或任何其他規則或法律，包括《內華達州統一謹慎投資人法》（內華達州修訂法規 第164.705條及以下）中規定的任何謹慎投資人規則。否則將根據投資本身的性質限制受託責任人的投資能力。投資指示顧問得指示受託人投資任何種類的財產，包括但不限於投資任何形式、任何地點的財產、任何形式的股票選擇權、改良過或沒有改良過的不動產、有形或無形的動產等等。或任何種類的行為，包括但不限於直接購買、合資、合夥、有限合夥、有限責任公司（LLC）、股份有限公司、共同基金、商業信託，或其他任何形式的參與、所有權等。

此外，投資指示顧問得指示受託人取得財產自、移轉財產給、取得服務自、提供服務給，及以其他形式簽訂合約、協議、訂定其他交易予投資指示顧問自己，或其他個人或法人（以下簡稱「第三方」），無論該第三方是否以任何方式關聯於或從屬於投資指示顧問，或其他以任何方式關聯於或從屬於投資指示顧問而不管投資指示顧問以公司身分、個人身分或其他任何身分之人；或任何第三方是否與投資指示顧問另外訂有合約或協議，無論該合約或協議是否關於報酬或價金。投資指示顧問於指示受託人時，得忽略下列任何一項或全部的因素：

(a) Whether a particular investment, or the Trust investments collectively, will produce a reasonable rate of return or result in the preservation of principal.

(a) 對於任何特定的投資或整體信託投資，是否會產生合理的投資報酬率或致使本金的維持。

(b) Whether the acquisition or retention of a particular investment or Trust investments collectively are consistent with any duty of impartiality as to the different beneficiaries. No such duties shall exist.

(b) 對於取得或保留任何特定的投資或整體信託投資，是否在不同的受益人間保持公平一致。投資指示顧問對此沒有責任。

(c) Whether the acquisition or retention of a particular investment or any aspect of the administration of the investment violates any duty of loyalty or rule against self-dealing.  No duty of loyalty shall exist to the extent such duty would limit or preclude self-dealing transactions.

(c) 對於一項特定投資的取得或保留，或從任何投資管理的面向上，是否違反任何忠實義務或自我交易原則。在忠誠義務會限制或阻止自我交易的限度內，不存在忠誠義務。

(d) Whether the Trust is diversified.  No duty to diversify shall exist.

(d) 對於信託是否分散投資。投資指示顧問並沒有責任分散投資。

(e) Whether any or all of the Trust investments would traditionally be classified as too risky or speculative for trusts. The entire Trust may be so invested. The Investment Direction Adviser shall have sole and absolute discretion in determining what constitutes acceptable risk and what constitutes proper investment strategy.

(e) 任何特定的投資或全體信託投資，在傳統上是否被分類為高風險或投機性的投資。投資指示顧問應有單獨且絕對的裁量權決定哪些是可接受風險的投資策略，哪些是適當的投資策略。

The purpose in granting the foregoing authority is to modify the “prudent person” rule, “prudent investor” rule, the application of N.R.S Section 164.705 et seq., the duty of loyalty, the rule against self-dealing, or any rule or law which restricts a fiduciary's ability to invest insofar as any such rule or law would prohibit an investment or investments because of one or more factors listed above, or any other factor relating to the nature of the investment itself.

給予上述權力的目的是為了修改「謹慎人」條款、「謹慎投資人」條款、內華達州修訂法規第164.705條相關規定、忠實義務原則、規範自我交易之規定及任何因為上述列出的一個或多個因素而禁止投資，或因為任何其他與投資本身性質相關的因素，而限制受託責任人投資的規則或法律的適用。

FOURTEENTH  Trustee’s Commissions

For services rendered as Trustee under this Agreement, any Trustee shall be entitled to reasonable compensation for his, her or its services, as well as be entitled to reimbursement for all expenses reasonably incurred in performing his, her or its duties hereunder.  Any corporate Trustee may receive (or retain) payment in accordance with its schedule of rates as published from time to time and as in effect at the time such compensation becomes payable, unless otherwise agreed.  No termination fee shall be charged upon removal or resignation of a Trustee. However, such Trustee shall be entitled to reasonable compensation for time and materials for additional services over and above the Trustee's normal duties in transferring Trust assets and administration of the Trust to the new Trustee.

第十四條  受託人之報酬

受託人就其依本合約提供之服務有權要求合理報酬，並有權就其履行本合約職責時合理產生的所有費用獲得補償。除非另有協議，任何法人受託人可根據其不定期公佈且在應付該報酬時有效的費率表收取（或保留）報酬。受託人在被解任或辭任時不得收取終止費。但就信託資產及信託管理移交給新受託人，超出受託人正常職責範圍之額外服務之時間及文件，受託人有權獲得合理補償。

FIFTEENTH  Resignation, Removal and Appointment of Trustees

The following provisions shall govern the resignation, removal and appointment of any Trustee serving hereunder:

第十五條  受託人之辭任、解任及任命

受託人之辭任、解任及任命應遵循以下規定：

(a) Resignation of Trustee

Any Trustee may resign at any time and without cause.  Any such resignation shall be in a writing delivered to the Trust Protector, the Investment Direction Adviser, the Distribution Adviser and the Notice Recipients. Such resignation shall become effective at such time as the resigning Trustee shall provide in the resignation instrument.

(a)受託人之辭任

任何一位受託人得無須理由隨時辭任。任何辭任應以書面通知信託保護人、投資指示顧問、分配顧問及應受通知人，並應於辭任書中載明之時點生效。

(b) Removal of Trustee

The Trust Protector shall have the power to remove any Trustee by providing a written instrument delivered to the Trustee, the Investment Direction Adviser, the Distribution Adviser and the Notice Recipients. The removal shall become effective at such time as the Trust Protector indicates in the removal instrument.

(b)受託人之解任

信託保護人有權力移除受託人，且應以書面通知受託人、投資指示顧問、分配顧問及應受通知人，並應於解任通知書中載明之時點生效。

(c) Appointment of Successor Trustee

Upon any Trustee serving hereunder ceasing to serve as Trustee hereunder, whether due to resignation, removal, or otherwise, the Trust Protector shall appoint a successor Trustee within thirty (30) days by providing a written instrument delivered to such successor Trustee, the outgoing Trustee, the Investment Direction Adviser, the Distribution Adviser and the Notice Recipients. Such appointment shall become effective at such time as the Trust Protector provides in the appointment instrument and upon written acceptance by the designee.  At no time after the Grantor relinquishes [her/his] power to revoke and direct net income may the Grantor serve as Trustee of the Trust.

(c)繼任受託人之指派

無論是因為辭任、解任或其他原因而不委任此受託人，信託保護人應在30天內指派繼任受託人並提供書面文件給原受託人、繼任受託人、投資指示顧問、分配顧問以及應受通知人。此指派經受指派人書面同意後於通知書中載明之時點生效。委託人、本信託受益人、及國稅法規第672(c)條下與委託人或本信託受益人具有關聯或從屬身分之人，均不得擔任本信託的受託人。

(d) Delivery of Trust Assets

Upon the resignation or removal of any Trustee serving hereunder, such Trustee shall, within ninety (90) days after it resigns or is removed and upon receipt of a standard release and indemnification, and any other similar documents reasonably satisfactory to the resigning or removed Trustee, deliver any assets held hereunder to the successor Trustee whose appointment has become effective under the above provisions of this Article.

(d)信託財產之移轉

任何受託人在辭任或被解任後，該受託人應在辭任或被解任後的90天內，及收到合理的免責與補償文件及其他相類似文件後，將根據本合約持有的任何財產交付給依上述規定生效之繼任的受託人。

(e) Liability of Predecessor Trustee

Any successor Trustee shall be deemed vested with all the duties, rights, titles and powers, whether discretionary or otherwise, as if originally named as Trustee. No successor Trustee shall be liable for any act or failure to act of any predecessor Trustee. The successor Trustee shall be specifically relieved of the duty to examine the accounts of the predecessor Trustee.  The Successor Trustee may accept the account rendered and the property delivered by the predecessor Trustee as a full and complete discharge to the predecessor Trustee, without incurring any liability for so doing.

(e)前任受託人之責任

任何繼任受託人應被視為擁有所有職責、權利、所有權及權力，無論該等權力是否具有酌處權，猶如其最初被指定為受託人一樣。繼任受託人不須對前任受託人的作為或不作為負責。繼任受託人應被明確免除審查前任受託人帳目之責任。繼任受託人可以接受前任受託人所提供的帳目及交付的信託財產，以此作為完全解除前任受託人之責任，且不承擔任何因此產生的責任。

(f) Merger of Trustee

In case of the merger or consolidation of the corporate Trustee, or the transfer of substantially all of the assets of the corporate Trustee to another corporation, the resulting or transferee company shall continue to serve hereunder without notice to any party.

(f)受託公司之合併

如果公司受託人簡易合併、新設合併，或將公司受託人的大部分財產移轉給另一家公司，則另一家接受移轉的信託公司則會成為繼任的公司受託人，且無須通知任何人。

SIXTEENTH  Subchapter S Stock

Notwithstanding any other provision of this Agreement, but subject to the provisions of Article NINTH of this Agreement relating to the Investment Direction Adviser, if any Subchapter S stock becomes an asset of any trust created by or pursuant to this Agreement, then the Trustee shall have the power:

第十六條  S公司股票

即便本合約有其他的條款，但應受限於本合約第九條關於投資指示顧問之規定，如任何S Corporation股票變成根據本合約所設之信託的財產，則受託人應擁有下列權力：

(a) To elect, in its discretion, to qualify any trust holding Subchapter S stock as an “electing small business trust” under Section 1361(e) of the Code; or

(a) 可依其裁量，選擇將任何持有S Corporation 股票的信託其資格確定為在國稅法規第1361(e)條規定下的「選擇的小型企業信託」；或

(b) To segregate the Subchapter S stock and hold such stock in the separate trust all of the income of which shall be distributed no less frequently than annually to the income beneficiary of the trust and there shall be only one income beneficiary of such trust; any distribution of principal during the term of the trust shall be distributed only to the current income beneficiary; the current income beneficiary's income interest shall terminate on the earlier of the termination of the trust or the death of the income beneficiary; and upon termination of the trust during the lifetime of the current income beneficiary, all principal and income of such separate trust shall be distributed to the income beneficiary.  It is the Grantor's intention that the trusts described in this section (b) which hold Subchapter S stock as an asset shall be Qualified Subchapter S Trusts within the meaning of Section 1361(d) of the Code.  The Trustee shall make elections and/or distributions and take such other steps as may be necessary or desirable to maintain the qualification of all such trusts as Qualified Subchapter S Trusts, including the division of any trust into separate shares one of which shall hold Subchapter S stock and the other of which shall hold other assets, which shall then be held, administered and distributed as separate trusts.

(b) 將S corporation股票分別出來並由獨立信託持有。該信託的全部收益應至少每年分配給信託受益人，且此獨立信託僅有一位收入受益人；任何信託期間的本金分配應當僅被分配給現任收入受益人；現任收入受益人的收入權益應於信託終止或收入受益人去世（以較早者為準）時終止；在現任收入受益人有生之年終止信託時，該獨立信託的所有本金及收入應分配給收入受益人。委託人的意圖是本(b)條中所描述持有S corporation 股票財產的信託，應當是國稅法規第1361(d)條定義的Qualified Subchapter S Trust。受託人應當決定選擇及／或分配，並且採取必要或適當的步驟維持所有Qualified Subchapter S Trust的合格性，其包括將信託分割為數個持分，其中一個持有S Corporation的股票，其餘則持有其他財產，然後作為獨立信託持有、管理及分配。

SEVENTEENTH  Interested Fiduciary

Notwithstanding the general powers conferred upon the Trustee, the Investment Direction Adviser, the Distribution Adviser and the Trust Protector (for purposes of this Article, “Fiduciary”) pursuant to this Agreement, no Fiduciary serving shall:

第十七條  受託責任關係人

儘管依據本合約，受託人、投資指示顧問、分配顧問及信託保護人（為本條之目的，下稱「受託責任人」）被授予概括性的權力，受託責任人不得：

(a) make or participate in the making of discretionary distributions of income or principal to or for the benefit of such Fiduciary or any other beneficiary of a trust of which such Fiduciary is a beneficiary unless such distribution is limited by an ascertainable standard relating to education, health, maintenance or support as defined in Section 2041 of the Code and Treasury Regulations thereunder;

(a) 為受託責任人自身或該受託責任人為受益人的信託的任何其他受益人之利益進行或參與裁量性分配收益或本金，除非該分配受國稅法規第2041條及財務條例所定義與教育、健康、維持相關標準的限制；

(b) terminate or be a party to the decision to terminate any separate trust created by or pursuant to this Agreement of which such Fiduciary is a beneficiary;

(b)終止或參與終止由或依據本合約設立且受託責任人為受益人的獨立信託；

(c) make discretionary allocations of receipts or expenses as between income and principal of any separate trust created by or pursuant to this Agreement of which such Fiduciary is a beneficiary, unless such Fiduciary acts in a fiduciary capacity whereby such Fiduciary has no power to enlarge or shift any beneficial interest;

(c)在由或依據本合約設立的獨立信託（且受託責任人為受益人）的收益及本金之間，裁量性分配收入或費用，除非該受託責任人以受託責任職權行事，並且無權擴大或轉移，權益;

(d) make or participate in the making of discretionary distributions that would discharge a legal obligation of such Fiduciary or any beneficiary of such trust, or terminate or be a party to the decision to terminate any separate trust created by or pursuant to this Agreement if such termination would discharge a legal obligation of such Fiduciary or any beneficiary of such trust;

(d)為免除該受託責任人自身或該信託的任何受益人的法律責任而做出或參與裁量性分配；或受託責任人不得為免除自身或該信託的任何受益人的法律責任而終止或參與終止任何由或依據本合約設立的獨立信託；

(e) make or participate in the making of discretionary distributions from a trust in which such Fiduciary is a beneficiary which would cause the exercise of such power to be treated as a taxable transfer for gift tax purposes;

(e) 就該受託人為受益人的信託作出或參與作出裁量性分配，從而導致該權力的行使在贈與稅上被視為應課稅的轉讓；

(f) enter into any reciprocal arrangements, express or implied, with any other person serving in a similar capacity with respect to a separate trust created by or pursuant to this Agreement or a beneficiary which would have the effect of allowing matching or reciprocal distributions to be made to or for the benefit the Fiduciary or such other beneficiary; or

(f) 與由或依據本合約設立的獨立信託中擔任類似職務的任何其他個人或受益人，訂立任何明示或默示的互惠安排，而具有向受託責任人或該等其他受益人或為其利益進行等額或互惠分配的效力；或

(g) make or participate in any investment decision: (i) relating to any insurance policy on the life of any person serving as Investment Direction Adviser if it would otherwise be treated as an incident of ownership for purposes of Section 2042 of the Code; or (ii) relating to the right to vote (directly or indirectly) shares of any controlled corporation (as such term is defined under Section 2036(b)(2) of the Code) transferred by such person serving as Investment Direction Adviser to the trust; or (iii) that could otherwise cause the Investment Direction Adviser to have a retained interest under Sections 2035 through 2042 of the Code.

(g) 作出或參與作出任何投資決策：(i) 與任何作為投資指示顧問的人壽保險保單有關的投資決策，若該保單在國稅法規第2042條下將被視為所有權的附帶事項；或 (ii) 與擔任投資指示顧問之人轉讓給信託的任何受控公司（該詞彙的定義見國稅法規第2036(b)(2)條）股份的（直接或間接）投票權相關的權利；或 (iii) 可能導致投資指示顧問擁有國稅法規第2035至2042條下的保留權益。

A power and/or discretion which a Fiduciary is prohibited from possessing and/or exercising pursuant to the foregoing provisions may be possessed or exercised by the remaining Fiduciary or Fiduciaries of the same type, or if such remaining Fiduciary or Fiduciaries is or are prohibited from possessing or exercising the power and/or discretion, a disinterested fiduciary (“Special Fiduciary”) may be appointed by the then acting Trust Protector for the sole purpose of possessing and/or exercising such powers and discretions.  A Special Fiduciary appointed hereunder is someone who is not a beneficiary nor related or subordinate to any beneficiary within the meaning of Section 672(c) of the Code. The power granted the Trust Protector in this Article shall include the power to remove and replace the Special Fiduciary by a written instrument delivered to the Special Fiduciary being removed or the Special Fiduciary being appointed, as the case may be, and the Trustee.  The removal or appointment shall become effective at such time as indicated in the removal instrument or the appointment instrument. A Special Fiduciary may resign as Special Fiduciary by providing a written instrument delivered to the Trustee and the Trust Protector and such resignation shall become effective as indicated in the resignation instrument.

受託責任人根據上述規定被禁止持有及／或行使權力及／或自由裁量權，得由同一類型的其餘受託責任人持有或行使，或者，若這些剩餘的受託責任人被禁止行使權力及／或自由裁量權時，時任信託保護人得委任無利害關係的受託責任人（以下簡稱「特別受託責任人」），其唯一目的是擁有及/或行使此等權力和自由裁量權。本合約下指派的特別受託責任人是指既非受益人，亦非國稅法規第672(c)條所指與任何受益人有關聯或具從屬關係之人。本條中授予信託保護人的權力應包括移除及撤換特別受託責任人，且信託保護人須以書面通知受託責任人有關其指派或解任之事宜並通知受託人。解任或指派應在解任書或指派書所載明之時點生效。特別受託責任人得向受託人及信託保護人遞交書面辭任書辭去特別受託責任人之職務，辭任應在辭任書中所載明之時點生效。

No Special Fiduciary shall incur any liability for any act or omission they have done unless it results from actions taken through willful misconduct or gross negligence proven by clear and convincing evidence in the Court then having primary jurisdiction over the Trust, which such Court shall be the District Court in the State of Nevada for so long as Nevada remains the situs of the Trust.  The Trustee shall have no duty to monitor the conduct of the Special Fiduciary, provide advice to the Special Fiduciary or consult with the Special Fiduciary or communicate with or warn or apprise any beneficiary or third party concerning instances in which the Trustee would or might have exercised the Trustee's own discretion in a manner different from the manner in which the Special Fiduciary exercised the Special Fiduciary’s discretion.

任何特別受託責任人均不會因任何作為或不作為而產生責任，除非是內華達州地方法院（只要內華達州仍然是信託的所在地點）確定為事證明確之故意不當或重大過失行為。受託人沒有義務監督特別受託責任人的行為、向特別受託責任人提供諮詢、與特別受託責任人協商，或當受託人與特別受託責任人間的自由裁量相左時，受託人不須與受益人或第三方商談或提出警告。

EIGHTEENTH  Definitions

For all purposes of this Agreement:

(a) Whenever the words “child,” “children,” “descendant,” “descendants,” or “issue” appear in this Agreement, they shall mean the lawful lineal descendants of the first, second or any other degree of [Name of Beneficiary 1] and [Name of Beneficiary 2], including descendants who have been conceived at any specific point in time relevant to such provision and who thereafter survive birth within ten months of such specific time, and also including adopted descendants (only a person adopted while under the age of [twenty-one (21)] years shall be deemed to be a child and an issue of the adopting person and an issue of the ascendants of the adopting person, and, furthermore, the children and issue of the person so adopted shall be deemed to be issue of the adopting person and his or her ascendants). A person born out of wedlock shall not be deemed to be a child or an issue of his or her parent or an issue of the ascendants of his or her parent unless such child is acknowledged in writing by such parent.

第十八條  定義

(a) 本合約中的「子女」、「後裔」、「後代」等詞彙代表[Name of Beneficiary 1] 及 [Name of Beneficiary 2]合法所生之第一、第二或任何代的直系後代，包括懷胎十月內出生的後代，並且包括被收養的後代（只有在[21]歲前被收養的被收養人才會被視為收養人的後代及收養人祖先之後代，更甚者，該被收養人之後代會被視為收養人的後代及收養人祖先之後代）。非婚生子女除非獲得其父母的書面承認，不應被視為其父母的子女或其父母的祖先的後代。

(b) Wherever the word “Trustee” appears in this Agreement, it shall be construed to mean the Trustee then qualified and serving as such whether of the masculine, feminine or neuter gender and whether serving in the singular or plural.

(b) 本合約中的「受託人」一詞，則不論是男性、女性還是中性，不論是單數還是複數皆指本合約中之受託人。

(c) Wherever the words “Distribution Fiduciary”  appear in this Agreement, they shall mean the Distribution Adviser or the Trustee, depending on who then holds the power to direct discretionary distributions of the Trust estate.

(c) 本合約中的「分配受託責任人」一詞指分配顧問或受託人，取決於誰就信託財產得指示裁量性分配的權力。

(d) The term “discretionary distribution” shall mean a beneficial interest in any trust created under this Agreement and shall be solely a discretionary interest within the meaning of N.R.S Section 163.419, or any successor statute or statutes, and shall not be interpreted or construed to be a mandatory interest within the meaning of N.R.S Section 163.4185(1)(a), or any successor statute or statutes or support interest within the meaning of N.R.S Section 163.4187, or any successor statute or statutes.

(d) 「裁量性分配」一詞是指根據本合約設立的任何信託中的受益權益，其應僅為內華達州修訂法規第163.419條或任何後續法規中的裁量性利益，而不得被解釋或理解為內華達州修訂法規第163.4185(1)(a)條所指的強制性利益，或內華達州修訂法規第163.4187條或任何後繼法令所指的支持性利益。

(e) The term “direction(s)” when referencing instructions to be given to the Trustee by the Grantor, the Investment Direction Adviser, the Distribution Adviser or the Trust Protector shall mean a direction or instruction, in writing, delivered by mail, courier, facsimile transmission, electronic mail or otherwise, in such form or forms as the Trustee may specify from time to time by written notice to the Grantor, the Investment Direction Adviser, Distribution Adviser or Trust Protector, as the case may be, signed by the party giving the direction. The Trustee shall have no obligation or duty to confirm, investigate, verify the accuracy, legality, or reliability of the information contained on the directions it receives, and the Trustee shall be exonerated from any and all liability in relying on any such direction from a person purporting to be the Grantor, the Investment Direction Adviser, Distribution Adviser or Trust Protector without further inquiry by the Trustee.

(e) 在提及委託人、投資指示顧問、分配顧問或信託保護人向受託人發出的指示時，「指示」一詞係指通過郵件、快遞、傳真、電子郵件或其他方式，並以受託人不定期指定並以書面通知委託人、投資指示顧問、分配顧問或信託保護人的格式，由給予指示之人簽署後對受託人發出。受託人沒有義務或責任去確認、調查、驗證其收到的指示中所包含資訊的準確性、合法性或可靠性。受託人依賴任何聲稱為委託人、投資指示顧問、分配顧問或信託保護人之人士給予的指示，且未進一步進行調查，受託人應免於承擔任何責任。

(f) Wherever the term “Notice Recipients” appears in this Agreement, it shall mean the following individuals:

1. Prior to the division of the Trust estate in accordance with section (d) of Article FIRST, [the Grantor] only, while living and competent, followed by each beneficiary who is competent and at least twenty-two (22) years of age and to or for whom the income of the Trust may then be distributed or applied; and
2. After the division of the Trust estate in accordance with section (d) of Article FIRST, the Trust Protector with respect to its separate Trust only, while living and competent or validly existing, followed by the Primary Beneficiary if the Primary Beneficiary is competent and at least twenty-two (22) years of age (or his or her parent who is a descendant of [Name of Beneficiary 1] or [Name of Beneficiary 2] if the Primary Beneficiary is under age twenty-two (22), or legal guardian of the Primary Beneficiary if the Primary Beneficiary is incapacitated).
3. The Trust Protector may add to the class of Notice Recipients. Any addition to the class of Notice Recipients by the Trust Protector shall be by written notice to such Notice Recipient(s), the Trustee, the Investment Direction Adviser and the Distribution Adviser. Any addition to the class of Notice Recipients shall become effective at such time as provided in the instrument of designation and upon written acceptance by the designee.

(f) 本合約中「應受通知人」一詞應指以下個人：

1. 根據第一(d)條分割信託財產之前，僅通知在世且具行為能力的[委託人]，其次是每位受益人，該受益人須有行為能力，至少22歲，並且符合信託收益分配資格；及
2. 根據第一(d)條分割信託財產之後，僅通知獨立信託的信託保護人（若為在世且具行為能力或有效存續），其次是具行為能力且滿22歲之主要受益人（若主要受益人未滿22歲而其父母為[Name of Beneficiary 1]或[Name of Beneficiary 2]的後代，則通知其父母；如主要受益人喪失行為能力，則應通知其監護人）。

3.信託保護人得新增應受通知人類別，且應以書面通知該應受通知人、受託人、投資指示顧問及分配顧問，並應於該應受通知人書面同意後於指定書所載時點生效。

(g) Wherever the term “Charitable Organizations” is used in this Agreement, it shall mean any one or more charitable organizations or institutions that then qualify under Section 2055 or 2522 of the Code for a charitable deduction, or any such organizations or institutions that are charitable under the applicable laws of their respective jurisdictions.

(g) 本合約中「慈善組織」一詞應指任何一個或多個依國稅法規第2055 條或第2522條得主張慈善扣除額慈善組織或機構，或任何根據其各自管轄地區適用法律被認定為慈善的組織或機構。

(h) Whenever the words “incapacity” or “incapacitated” appear in this Agreement, the Grantor, Trustee, Adviser or Trust Protector shall be deemed to be incapacitated: (i) during any period that such individual is legally incompetent as determined by a court of competent jurisdiction; (ii) during any period that a conservator or guardian for such individual has been appointed, based upon his or her incapacity; (iii) during any period when two (2) physicians licensed to practice medicine certify in writing to the Trustee (if the Grantor's capacity is at issue), to the Grantor and Trust Protector (if the Trustee's capacity is at issue), to the Grantor, Trust Protector and Trustee (if an Adviser's capacity is at issue) or to the Grantor and Trustee (if the Trust Protector's capacity is at issue), that in the opinion of such physicians, such individual, as a result of illness, age, or other cause, no longer has the capacity to act prudently or effectively in financial affairs; or (iv) thirty (30) days after Trustee, Trust Protector, or any Trust beneficiary requests the Grantor, Trustee, Adviser, or Trust Protector, as applicable, to provide a certificate from a physician licensed to practice medicine that, in the opinion of such physician, such individual has the capacity to act prudently or effectively in financial affairs if the Grantor, Trustee, Adviser, or Trust Protector, as applicable, fails to provide such certification within such period.

(h) 本合約中「無行為能力」或「無行為能力的」一詞所指為，在下列情況中委託人、受託人、顧問或信託保護人應被視為無行為能力：(i) 在任何期間，具有管轄權的法院認定為無行為能力者; (ii) 因其無行為能力而為其指定保護人或監護人之期間內；(iii) 在任何期間，當兩位持有醫學執照的醫生認為由於疾病、年齡或其他原因，該個人不再具備在財務事務中謹慎或有效行事的能力，以書面向受託人（如果涉及委託人的行為能力問題）、委託人及信託保護人（如果涉及受託人的行為能力問題）、委託人、信託保護人及受託人（如果涉及顧問的行為能力問題）或委託人及受託人（如果涉及信託保護人的行為能力問題）提出證明時;或 (iv) 在委託人、信託保護人或任何信託受益人要求委託人、受託人、顧問或信託保護人（視情況而定）提供由持有執照的醫生出具證明，表示該醫生認為該個人有能力在財務事務上謹慎或有效率地行事，而委託人，受託人，顧問或信託保護人（視情況而定）未能在被要求後30天內提供該證明時。

(i) Wherever the word “Code” appears in this Agreement, it shall mean the Internal Revenue Code of 1986, as amended, and as interpreted by the Treasury Regulations thereunder (including Temporary and Proposed Regulations), any provisions amendatory thereof, supplemental thereto, or substituted therefor.

(i) 本合約中「國稅法規」一詞應指經修訂之美國1986年國稅法規、「財務條例」（包括「臨時及擬議規章」）對其之解釋及任何嗣後修改、增補或刪減之版本。

NINETEENTH  Controlling Law

This Agreement creates a Nevada trust and all matters pertaining to its validity, construction and administration shall be determined in accordance with the laws of the State of Nevada, subject only to the following provisions. Any action, claim, demand, suit or proceeding involving the Trust must be brought in the District Court in the State of Nevada for so long as the situs of the Trust shall be the State of Nevada. Without limiting the foregoing, the validity, construction, performance, and effect of this Agreement shall be governed by the laws of the State of Nevada and any question arising hereunder shall be construed or determined according to such laws, except where preempted by federal law.  Venue shall lie with the Second Judicial District in the County of Washoe. Additionally, without limiting the foregoing:

第十九條  管轄法律

本合約創設一內華達州信託，與該信託之有效性、設立及管理有關的所有事項，皆應根據內華達州的法律規定，但受限於下述條款。只要本信託的地點在內華達州，任何涉及本信託的行動、索賠、要求、訴訟或法律程序，必須提交內華達州地方法院。在不限制前述規定的前提下，本合約的有效性、解釋、履行及效力應受內華達州法律的管轄，且因本合約而產生的任何疑問均應根據該法律解釋或判定，但受聯邦法律管轄的情況除外。訴訟地應為瓦肖郡的第二司法區。另外，在不限制上述規定的情況下：

(a) The Trust Protector shall have the power to designate the law of any other jurisdiction (under which the terms of any trust created by or pursuant to this Agreement shall be capable of taking effect) to be the governing law of any trust created by or pursuant to this Agreement, and to declare:

(a) 信託保護人有權指定任何其他司法管轄區的法律（該司法管轄區的法律下，依據本合約設立的任何信託之條款均可生效）作為依據本合約設立的任何信託的管轄法律，並聲明：

(1) that such trust shall thereafter be governed by and take effect according to the laws of the jurisdiction so designated, the courts of which shall become the forum or situs for the administration of such trust, as well as all matters applicable to the administration thereof, or

(1)該信託其後應受被指定之司法管轄區之法律管轄並依其生效，該司法管轄區之法院應成為管理該信託及所有適用於其管理事宜之法院地或所在地，或

(2) that, to the extent permitted by law, such trust shall thereafter be governed by and take effect according to the laws of the jurisdiction so designated, but that the forum or situs for the administration of such trust shall be a different jurisdiction designated by the Trust Protector.

(2)在法律允許之範圍內，該信託其後應受被指定之司法管轄區之法律管轄並依其生效，但管理該信託之法院地或所在地應為信託保護人所指定之不同司法管轄區。

(b) Such designation and/or declaration shall be set forth in a written instrument delivered to the Trustee and the Notice Recipients that shall contain the powers and provisions that are necessary to enable such trust to be capable of taking effect under the laws of such jurisdiction(s), and that may also contain such other powers and provisions as the Trust Protector may determine to be in the best interest of the beneficiaries, provided that such powers and provisions do not (i) increase or extend the obligations, liabilities and/or responsibilities of the Trustee without its prior written consent or (ii) infringe upon any rule against perpetuities that is applicable to such trust.

(b) 該指定及／或聲明應以書面交付給受託人及應受通知人，文中應包含讓該信託能依該司法管轄區的法律生效所需的權力及規定，並可能包含信託保護人認為符合受益人最佳利益的其他權力和規定，但是這些權力及規定不得：(i)未經受託人事先書面同意，增加或擴大受託人的義務、責任及職責；或(ii)違反適用於該信託的反永續條款。

(c) Upon the declaration by the Trust Protector that any trust created by or pursuant to this Agreement shall be governed by and administered in accordance with the laws of a new jurisdiction, the rights of all persons, parties, and entities, and the construction, effect, and administration of each and every provision of such trust shall be subject to and construed only according to the laws of the designated jurisdiction(s).

(c) 在信託保護人聲明依據本合約設立之任何信託應受新司法管轄區之法律管轄並依其管理後，所有人士、當事人及實體之權利，及該信託每一條款之解釋、效力及管理，應僅受限於指定司法管轄區之法律並依其解釋。

TWENTIETH  United States Trust

(a) United States person 

Notwithstanding anything to the contrary in this Agreement, the Grantor intends that on the earlier of (i) [her/his] relinquishment of the powers to revoke and direct income or (ii) [her/his] death, each trust created by or pursuant to this Agreement shall be a “United States Person” within the meaning of Section 7701(a)(30) of the Code (a “United States Person”).  Accordingly, the Grantor directs that (i) primary supervision over the administration of each trust created by or pursuant to this Agreement shall at all times be exercisable by a court within the United States, and (ii) at all times one or more United States Persons shall have the authority to control all substantial decisions of each trust hereunder.  No attempt to change the situs of a trust created by or pursuant to this Agreement, and no attempt to appoint a fiduciary of a trust hereunder, shall be valid if it conflicts with the foregoing intent of the Grantor.

第二十條  美國信託

(a)美國人

儘管本合約有任何相反規定，委託人意圖在(i)[她／他]放棄撤銷及指示收益的權力，或(ii) [她／他]去世（以較早者為準）時，透過或依據本合約設立之每個信託均應為國稅法規第7701(a)(30)條所指的「美國人」（以下簡稱「美國人」）。因此，委託人指示(i)對依據本合約設立的所有信託其管理之主要監督，在任何時候均應由美國境內之法院行使，及(ii)在任何時候均應有一位或多位美國人士有權控制本合約下每個信託之所有重大決策。倘若與委託人之前述意圖相衝突，則變更依據本合約所設立之信託之所在地之任何嘗試，及依據本合約委任受託責任人之任何嘗試，均屬無效。

(b) Exception

Notwithstanding section (a) of this Article TWENTIETH, the Trust Protector is authorized to allow the Trust to remain a Foreign Trust (as defined later on) in the event the Trust Protector, in the Trust Protector's sole discretion, deems it is in the best interest of the beneficiaries to do so. The Trust Protector shall provide written notice to the Trustee and the Notice Recipients of the Trust Protector's intent to allow the Trust to remain a Foreign Trust.

(b)例外

儘管有本合約第二十(a)條之規定，信託保護人仍有權在信託保護人獨自裁量認為最符合受益人利益的情況下，允許本信託繼續為外國信託（定義詳後）。信託保護人應以書面通知受託人及應受通知人其意圖允許本信託繼續為外國信託。

TWENTY-FIRST  Limitation on Powers of Non-United States Person

(a) Limitations on Powers

Anything in this Trust Agreement to the contrary notwithstanding, except as provided in paragraph (b) of this Article TWENTY-FIRST, during such time the Trust is intended to be a United States Person, no person who is not a United States Person shall be entitled to exercise any power otherwise reserved by or granted to such person by the terms of this Agreement, if the existence of such person's power would cause any Trust estate hereunder to become a “Foreign Trust” as defined in Section 7701(a)(31)(B) of the Code (a “Foreign Trust”). Such powers include a power of any person as Trustee or Adviser of any trust created hereunder, a power of any person to remove and appoint Trustees or Advisers pursuant to this Agreement. Without limiting the generality of the preceding provisions of this paragraph, but subject to section (a) of this Article TWENTY-FIRST:

第二十一條  非美國人的權力限制

(a)權力限制

儘管本合約有任何相反規定（除了第二十一(b)條規定外），在本信託被意圖成為美國人時，沒有任何非美國人有權行使本合約條款所授予的權力，如果此人的權力會導致本合約下的任何信託財產成為國稅法規第7701(a)(31)(B)條所定義的「外國信託」（以下簡稱「外國信託」）。該權力包括受託人或顧問的權力，及移除及指派受託人或顧問的權力。在本條前項規定的概括原則下，還須遵守第二十一(a)條：

(1) No Trustee or Adviser may resign as Trustee or Adviser of any Trust estate hereunder if such resignation would cause such Trust estate to become a Foreign Trust, unless a successor Trustee or Adviser is appointed concurrently for such Trust estate in a manner which prevents such Trust estate from becoming a Foreign Trust. Notwithstanding the foregoing this provision shall not apply to Prestige Trust Company Inc. while it is serving as a Trustee.

(2) Any person who shall fail or cease to be a United States Person while acting as a Trustee or Adviser of any Trust estate hereunder shall immediately be deemed to have resigned as Trustee or Adviser of such Trust estate.

(3) The powers to remove and appoint a Trustee and Advisers granted in this Agreement may not be exercised by any person who is not a United States Person.

(4) No person may become a successor or additional Trustee of any Trust estate hereunder or a successor or additional Adviser of any trust hereunder unless such person certifies in writing that such person is a United States Person.  Further, subject to section (b) of this Article TWENTY-FIRST, no person shall be entitled to exercise any power otherwise reserved by or granted to such person by the terms of this Agreement, if the existence of such person's power would cause any Trust estate hereunder to become a Foreign Trust.

(1) 若受託人或顧問辭任會導致本合約下之信託財產成為外國信託，則該信託人或顧問不得辭任；除非同時為本信託財產委任繼任受託人或顧問以防止本信託財產成為外國信託。儘管如上所述，Prestige Trust Company Inc.擔任受託人時不適用本條規定。

(2) 受託人或顧問在任職期間如未能或不再是美國人，則當立即被視作已辭去職務。

(3) 移除及指派受託人及顧問的權力不得由非美國人士行使。

(4) 除非該人以書面證明自身是美國人，則不得成為本合約下任何信託財產的繼任受託人、其他受託人或其他新增或繼任的顧問。此外，除第二十一(b)條另有規定外，如果此人權力的存在將導致本合約下的任何本信託財產成為外國信託，則其不得行使權利。

(b) Exception

The foregoing limitations (the “Limitations on Powers”) shall not apply to a person with respect to a Trust estate hereunder if the Trust Protector of such Trust estate shall determine, in the sole discretion of the Trust Protector, that it would be in the best interests of such Trust estate to become a Foreign Trust and to suspend the Limitations on Powers with respect to such person, in whole or in part (a “Suspension”). The Trust Protector shall notify such person of the Suspension in writing.  Any Suspension with respect to any person may be revoked by the Trust Protector, in whole or in part, in the sole discretion of the Trust Protector, by notification in writing to such person; provided, however, that such revocation shall not affect the validity of any exercise by such person of a power otherwise subject to the Limitations on Powers if and to the extent such power was exercised prior to such person's receipt of written notice of such revocation (for this purpose, any limited power of appointment granted by this Agreement to be effective only upon the death of the holder of such power is deemed to be exercised only upon the death of the holder of such power).  Any Suspension with respect to any person, and any revocation of such Suspension, shall become effective at the time and upon the conditions stated in the instrument of notification of such Suspension or revocation delivered to such person. The power to suspend the Limitations on Powers with respect to any person, and the power to revoke any such Suspension, may be exercised as often as required, but only by any Trust Protector serving hereunder who or which is a United States Person at the time such power is exercised.

(b)例外

當信託保護人依單獨裁量權決定該信託財產的最佳利益是成為外國信託時，可暫停對相關人等全部或部分的權力限制，使上述「權力限制」（以下簡稱「權力限制」）不適用於該信託財產有關人等（以下簡稱「暫停」）。信託保護人應以書面通知相關人之權力限制的暫停。信託保護人得依獨自裁量權撤銷全部或部分對任何人士的暫停，但應以書面通知該人士；但如果在相關人收到撤銷暫停的書面通知前行使權力，則該撤銷暫停不得影響相關人對該權力行使的有效性（就此而言，本合約授予任何僅在權力持有人去世時才生效的有限權力，均視為僅在該權力持有人去世時行使）。任何權力限制的暫停，及撤銷暫停，應在通知書中所述的時間及條件下生效。任何權力限制之暫停及撤銷暫停，得依據需要經常行使，但僅限於行使此權力時身為美國人的時任信託保護人才得以行使。

(c) Reliance Upon Certifications 

Notwithstanding the foregoing, any Trustee, Adviser or beneficiary of any trust created hereunder, and any third party dealing with such Trust estate, may rely on a person's certification in writing that such person is a United States Person, without any duty to investigate such status, unless and until such person withdraws such certification by written notice to the other Trustees, or, if there is no other Trustee, to the Notice Recipients.

(c)信賴書面證明

儘管如上所述，根據本合約設立的任何信託之受託人、顧問或受益人、及處理該信託財產的第三方，均得信賴某人表明其為美國人的書面證明，而無須對身分進行任何調查，除非且直到此人以書面通知其他受託人或應受通知人（若無其他受託人時）撤回該書面證明。

TWENTY-SECOND  Liability of Trustee

Notwithstanding any other provision of this Agreement:

(a) Every act done, power exercised or obligation assumed by a Trustee pursuant to the provisions of this Agreement shall be held to be done, exercised or assumed, as the case may be, by the Trustee acting in a fiduciary capacity and not otherwise, and every person, firm, corporation or other entity contracting or otherwise dealing with the Trustee shall look only to the funds and property of the Trust estate for payment under such contract or payment of any money that may become due or payable under any obligation arising under this Agreement, in whole or in part, and the Trustee shall not be individually liable therefor even though the Trustee did not exempt himself, herself or itself from individual liability when entering into any contract, obligation or transaction in connection with or growing out of the Trust estate.

第二十二條  受託人責任

無論本合約的任何其他規定：

(a)受託人依本合約所做的行為、所行使的權力或所承擔的責任，皆應為在其受託責任權限內進行；任何個人、單位、公司或其他實體與受託人交易時，只能就與交易產生的應付帳款相關的信託財產要求支付；雖然受託人對外參與信託財產有關之合約、義務及交易時，受託人自身並未免除個人的責任，但受託人不須為之負責。

(b) The decision of any Trustee hereunder with respect to the exercise or non-exercise by such Trustee of any power hereunder, or the time or manner of the exercise thereof, made in good faith, shall fully protect such Trustee and shall be final, conclusive and binding upon all persons interested in the Trust or the income therefrom. No Trustee acting hereunder shall be responsible for any error of judgment or mistake of fact or law.

(b)關於受託人行使或不行使本款所述的任何權力，或其行使的時間或方式，只要受託人本著誠信原則依本合約而做的決定，則受託人應完全受到保護，且受託人之決定在信託利益相關人間具約束力。受託人不須為判斷錯誤、誤解法令及誤會事實而負責。

(c) The Trustee shall be liable hereunder only for the Trustee's willful misconduct or gross negligence proved by clear and convincing evidence in the court then having primary jurisdiction over the Trust.  The Trustee shall not be personally liable for making any delegation that is authorized under this Agreement, nor for any action taken without the Trustee's express agreement, nor for any failure to act absent willful misconduct or gross negligence. The Trustee shall not be liable for relying absolutely on (i) any apparently valid documents and certifications including, but not limited to, tax reports and other tax information provided to the Trustee by any entity in which the Trust holds an ownership interest; and (ii) the opinions of counsel or any accountant to any Trust.

(c)受託人僅對經過本信託管轄地的法院確定有明確之證據證實的故意不當行為或重大過失承擔責任。受託人對本合約授權的任何委託、未經受託人明示同意而採取的任何行動、及在沒有故意不當行為或重大過失的情況下的任何不作為均不承擔個人責任。信託人無須為信賴下列事項負責：(i) 任何明顯有效的文件及證件，包含但不限於：來自本信託持有所有權權益的單位所提供的稅務報告及其他稅務資訊；(ii)諮詢顧問或會計師提供給信託的意見。

(d) While not required, the same procedure used to settle the Trustee's accounts may also be employed to obtain the conclusive consent by the beneficiaries to the Trustee's specific conduct of any other particular matter.  The Trustee and each former Trustee shall be indemnified and held harmless by each trust created by or pursuant to this Agreement against any threatened, pending or completed action, claim, demand, suit or proceeding, whether civil, criminal, administrative or investigative, falling within the exculpatory provisions of this Article or to which the Trustee is made a party, or threatened to be made a party, by reason of serving as Trustee if the Trustee acted in good faith.  Such indemnification shall include expenses, including attorneys' fees, judgments, fines and amounts paid in settlement actually incurred by the Trustee in connection with such action, claim, demand, suit or proceeding. The cost of indemnification shall be apportioned against the various trusts created by or pursuant to this Agreement as the Trustee reasonably considers appropriate, taking into account the nature of the claims involved.

(d)雖然非必需，但得採用結算受託人會計科目的程序，以取得受益人同意受託人對任何其他特定事項的具體作為。如果受託人誠信行事，當面對威脅、未決或已完成的訴訟、索賠、請求或訴訟（無論是民事、刑事、行政或相關調查），受託人及每位前受託人皆應被補償並確保不遭損害；此補償包含費用、律師費、裁判費、罰款及和解金。賠償費用應按照比例由本合約設立的各信託分攤，受託人應依索賠的性質考量適當作法。

(e) No Trustee shall have any fiduciary responsibility to observe, monitor or evaluate the actions of any other Trustee (including a Special Trustee), Investment Direction Adviser, Distribution Adviser, Trust Protector, or other fiduciary and shall not be liable to any party for the failure to seek to attempt to prevent a breach of trust, or failure to remedy a breach of trust, or in a recurring situation to request instructions from a court having jurisdiction over the Trust.  In no event shall any Trustee be liable for any matter with respect to which he, she or it is not authorized to participate hereunder (including the duty to review or monitor trust investments).

(e)受託人並無觀察、監督或評估其他受託人（包含特別受託人）、投資指示顧問、分配顧問、信託保護人或其他受託責任人行為的受託責任。無論合約任一方未能設法避免違反信託規定、未能就違反信託規定進行補救、或在重複發生的情況下未能要求有管轄權的法院就信託發出指示，受託人皆無須為此負責。受託人不須為其未授權參與之項目負責（包含審閱及監督信託投資的責任）。

TWENTY-THIRD  Bonds, Accountings, and Privacy Provisions

(a) No Trustee shall be required to file or render periodic accounts in or to any court other than for good cause shown.  No Trustee shall be required to give any bond.  Within ninety (90) days following the close of each calendar year, if information is available, and if not within thirty (30) days after it is delivered to the Trustee, and within ninety (90) days after the removal or resignation of the Trustee, the Trustee may deliver an accounting to the Notice Recipients, or if none, the Trust Protector.  The accounting shall be a written accounting of the Trust during such year or during the period from the close of the last preceding year to the date of such removal or resignation and shall set forth all investments, receipts, distributions, expenses and other transactions of each such trust and show all cash, securities, and other property held as a part of each such trust at the end of such year or as of the date of such removal or resignation, as the case may be.  The accountings referred to in this section shall be deemed to be an account stated, accepted and approved by all of the beneficiaries of each trust for which an accounting is rendered, and the Trustee shall be relieved and discharged, as if such accounting had been settled and allowed by a final judgment or decree of a court of competent jurisdiction, unless protested by written notice to the Trustee, within sixty (60) days of mailing thereof, by the Notice Recipients, or if none, the Trust Protector. The Trustee shall have the right, at the expense of the Trust, to apply at any time to a court of competent jurisdiction for judicial settlement of any account of the Trustee whether or not previously settled as herein provided or for the determination of any question of construction or for instructions.  In any such action or proceeding it shall be necessary to join as parties solely the Trustee and the Notice Recipients, or if none, the Trust Protector (although the Trustee may also join such other parties as it may deem appropriate), and any judgment or decree entered therein shall be conclusive and binding on all persons at any time interested in the Trust.

第二十三條  保證金、會計及隱私規定

(a) 除有正當理由外，任何受託人不得被要求向任何法院提交或提供定期帳目。不得要求受託人提供任何保證金。在每個日曆年結束後的90天內（如果有資訊），如果沒有，則在資訊送達受託人後的30天內，及在受託人被免職或辭任後的90天內，受託人得向應受通知人，如無，則向信託保護人遞交會計報告。會計報告是屬於季度或年度的書面報告，報告期間應自上年度末到該受託人被移除或辭任的日期為止，並需要列出所有的投資、支出、分配、費用或其他交易明細及該信託的現金、證券及其他財產。本章節提及之會計報告，視為對該信託的帳戶陳述並受到該信託的受益人接受並同意，且視為已由有管轄權的法院最終判決及認可過，受託人完成該年度任務，除非在60天內由應受通知人，如無，則由信託保護人以書面通知給受託人表示異議。受託人有權隨時以信託的費用向有管轄權的法院申請對受託人的任何帳戶進行司法結算，無論該帳戶之前是否已按本合約規定進行結算，或者為了確定任何解釋或指示的問題。在任何此類訴訟或程序中，僅受託人及應受通知人（如無，則為信託保護人）應作為當事人加入（但受託人亦得在其認為適當時加入其他當事人），在此訴訟或程序中做出的任何判決或裁決均具有決定性，並對任何與本信託有利害關係的所有人士具有約束力。

(b) The Investment Direction Adviser shall, upon the request of the Trustee, provide valuation information to the Trustee for any illiquid assets and/or interests in private or closely held entities, to be used for accounting and such other purposes as the Trustee may determine. If the Investment Direction Adviser does not have the information or expertise to provide such information, the assets may be valued by a third-party professional, selected by the Investment Direction Adviser to value such assets, the costs of which will be an expense of the Trust.

(b)投資指示顧問應於受託人提出請求時，向受託人提供任何非流動財產／閉鎖型實體的估值資訊，以用於會計上及受託人需要的其他目的。如果投資指示顧問無法提供此方面的信息，財產價值可由投資指示顧問選擇的第三方專業人員鑑定，費用將會由本信託支出。

(c) Notwithstanding any other provision of this Agreement, the Trustee and any Adviser serving in accordance with the provisions of this Agreement shall not furnish any account statement to any beneficiary of the Trust (other than the Notice Recipients) or provide any such beneficiary notice of the existence of the Trust unless directed to do so in writing by the Trust Protector. For purposes of this section (c), neither making a distribution to a beneficiary nor satisfying any obligation under the tax laws shall be considered notice of the existence of the Trust.

(c)儘管本合約有其他任何規定，受託人與其他顧問根據本合約規定的費用，不得提供任何帳戶結單收據給本信託受益人（應受通知人除外）或以其他形式通知受益人本信託之存在，除非由信託保護人以書面通知如此行事。就本(c)條而言，向受益人進行分配或履行稅法規定的任何義務均不應視為本信託存在的通知。

TWENTY-FOURTH  Binding Effect

This Agreement shall extend to and be binding upon the personal representative, administrators and assigns of the Grantor and upon the successor to the Trustee.

第二十四條  拘束力

本合約應延伸並拘束委託人之個人代表、管理人及受讓人，及受託人之繼任者。

TWENTY-FIFTH  Acknowledgment By Trustee

[Name of Trustee], Trustee, herein named, agrees to perform its duties as Trustee in accordance with the foregoing conditions and limitations.

第二十五條  受託人確認

[Name of Trustee]，即本合約指定之受託人，同意依上述條件及限制履行其作為受託人之職責。

TWENTY-SIXTH  Agreement in Counterparts

This Agreement may be executed in counterparts and, as executed, shall constitute one (1) Agreement, binding on all the parties to this Agreement, notwithstanding that all parties are not a signatory to the original or the same counterpart.

第二十六條  合約副本

本合約可同時簽署多份副本，所有副本一起構成一份合約，並且拘束所有合約當事人，儘管所有當事人未簽署在原件或同一份副本上。

TWENTY-SEVENTH  No Contest Provision

The right of a beneficiary to take any interest given to him or her under this Trust or any trust created under this trust instrument will be removed and disinherited, including the beneficiary's surviving descendants if that beneficiary, alone or in conjunction with any other person, engages in any of the following actions:

(a) Contests by a claim of undue influence, fraud, menace, duress or lack of testamentary capacity, or otherwise objects in any court to the validity of this Trust, any trust created under the terms of this instrument, the Grantor's will, or any beneficiary designation of an annuity, retirement plan, IRA, KEOGH, pension, profit sharing plan, or insurance policy signed by the Grantor (collectively referred to as “Document” or “Documents”)  which make reference to this instrument, or any amendments or codicils to any Document;

第二十七條  不爭條款

如果受益人單獨或與任何其他人共同採取以下任何行為，則受益人於本信託或根據本信託文件設立的任何信託獲得任何權益之權利將被取消，包括受益人尚存的後代的繼承權：

(a)通過不當影響、欺詐、脅迫、恐嚇或缺乏遺囑能力提出異議，或以其他方式在任何法院反對本信託、根據本信託文件條款所設立之信託、委託人的遺囑、或由委託人簽署的任何提及本信託文件之年金、退休計畫、個人退休帳戶、 KEOGH計畫、退休金、利潤分享計畫、或保單的任何受益人指定（統稱為「文件」），或任何文件的修訂或附錄的有效性；

(b) Seeks to obtain adjudication in any court proceeding that a Document or any of its provisions are void, or otherwise seeks to void, nullify, or set aside a Document or any of its provisions;

(b)尋求在任何法院程序中取得文件或其任何條款無效之裁定，或以其他方式尋求文件或其任何規定無效、作廢或廢止；

(c) Files suit or a creditor's claim against the Trust estate, or any other Document after rejection or lack of action by the respective fiduciary;

(c)在各別受託責任人拒絕或不採取行動後，對本信託財產或任何其他文件提起訴訟或債權人求償；

(d) Files a petition or other pleading to change the character (separate, joint tenancy, partnership, domestic partnership, real or personal, tangible or intangible) or property already characterized by a Document;

(d)提起訴狀或其他訴訟文書，以變更已經由文件定性之財產性質（單獨、共同承租、合夥、家庭合夥、不動產或個人財產、有形或無形財產）

(e) Files a petition to impose a constructive trust or resulting trust on any assets of the Trust estate; or

(e)提起訴狀以對信託財產下的任何財產增加擬制信託或歸覆信託；或

(f) Participates in any of the above actions in a manner adverse to the Trust estate, such as conspiring with or assisting any person who takes any of these actions.

(f)以不利於本信託財產的方式參與上述任何行為，例如密謀或協助採取任何上述行動的人。

The Trustee may defend any violations of this Section at the expense of the Trust.  A contest includes any action described above in an arbitration proceeding but does not include any action described above solely in a mediation not preceded by the filing of a contest with a court.

受託人得自本信託支出費用，對抗任何違反本條規定的行為。爭議行為包括在仲裁程序中採取上述的任何行動，但不包括僅在調解階段採取、且在調解前未向法院提起爭議訴訟的上述任何行動。

[The Remainder of This Page Intentionally Left Blank]

[本頁其餘部分刻意留白]

IN WITNESS WHEREOF, the parties hereto have executed this [Name of Trust] AGREEMENT as of the day and year first above written.

Signed, Sealed and Delivered in

the Presence of:

_________________________               _________________________(SEAL) 

[Name of Witness], Witness                           [Name of Grantor], Grantor       

_________________________                            Date:_______________________

[Name of Witness], Witness

[Name of Trustee], TRUSTEE

             By: _________________________________

                           Name: _______________________________

                           Title: ________________________________

STATE OF NEVADA    )

                                       )  ss.:

COUNTY OF CLARK  )

On ________________, 20___, before me, _______________________________________________,
a Notary Public, personally appeared _______________________________________________,
personally known to me (or proved to me on the basis of satisfactory evidence) to be the person whose name is subscribed to [Name of Trust] AGREEMENT and acknowledged to me that she/he executed the same in her/his authorized capacity, and that by her/his signature on the instrument the person executed the instrument.

             WITNESS my hand and official seal.

             _____________________________________________

             Notary Public

SCHEDULE “A” TO REVOCABLE TRUST

Please note that only the English version of this Trust Agreement will be signed for the creation of a IRREVOCABLE TRUST. The Chinese translation, serving as a summary of the English provisions, is provided to assist the Settlor in understanding the terms of this Trust Agreement. In the event of any discrepancy between the English and Chinese versions, the English version shall prevail.

提請注意，本件不可撤銷信託設立時僅簽署信託合約英文版。本信託合約的中文譯文為英文版條款的概要說明，旨在協助委託人理解本信託合約。中英文版本如有歧義，應以英文版為準。

（2024.11.05版）

Table of Contents

[NAME OF TRUST] AGREEMENT

FIRST  Trust Management

(a) Name

(b) Prior to Division of Trust Estate

(1) Management

(2) Income and Principal

(3) Power to Add and Remove Permissible Class of Beneficiaries

(c) Division of Trust Estate

(1) Management

(2) Income and Principal

(3) Power to Add and Remove Permissible Class of Beneficiaries

(4) Death of Primary Beneficiary

(d) Separate Shares

(e) Contingent Beneficiaries

(f) Trust Distribution

SECOND  Non-Grantor Trust Status

THIRD  Rule Against Perpetuities

FOURTH  Incapacity of Beneficiary

(a) Management

(b) Income and Principal

FIFTH  Alienation

SIXTH  Trust Additions and Mergers

(a) Additions

(b) Mergers

SEVENTH  Trustee's Powers

EIGHTH  Exclusive Duties of Trustee

NINTH  Investment Direction Adviser

(a) Initial Appointment of Investment Direction Adviser

(b) Role and Function

(c) Loans, Guarantees and Creation of Entities

(d) Directions to Trustee

(e) Liability of Trustee

(f) Liability of Investment Direction Adviser

(g) Indemnification

(h) Resignation of Investment Direction Adviser

(i) Removal of Investment Direction Adviser

(j) Appointment of Additional or Successor Investment Direction Advisers

(k) Power to Hire Agents

(l) Compensation

TENTH  Trust Protector

(a) Initial Appointment of Trust Protector

(b) Powers

(c) Directions to Trustee

(d) Liability of Trustee

(e) Limitations of Responsibilities

(f) Indemnification

(g) Resignation of Trust Protector

(h) Appointment of Additional or Successor Trust Protectors

(i) Removal of Trust Protector

(j) Agents and Advisers

(k) Compensation

ELEVENTH  Distribution Adviser

(a) Initial Appointment of Distribution Adviser

(b) Role and Function

(c) Directions to Trustee

(d) Liability of Trustee

(e) Liability of Distribution Adviser

(f) Indemnification

(g) Resignation of Distribution Adviser

(h) Removal of Distribution Adviser

(i) Appointment of Additional or Successor Distribution Advisers

(j) Compensation

TWELFTH  Payment of Death Taxes and Administration Expenses

THIRTEENTH  Waiver of Prudent Investor Rule

FOURTEENTH  Trustee's Commissions

FIFTEENTH  Trust to be Irrevocable

SIXTEENTH  Resignation, Removal and Appointment of Trustees

(a) Resignation of Trustee

(b) Removal of Trustee

(c) Appointment of Successor Trustee

(d) Delivery of Trust Assets

(e) Liability of Predecessor Trustee

(f) Merger of Trustee

SEVENTEENTH  Subchapter S Stock

EIGHTEENTH  Interested Fiduciary

NINETEENTH  Definitions

TWENTIETH  Controlling Law

TWENTY-FIRST  United States Trust

(a) United States person

(b) Exception

TWENTY-SECOND  Limitation on Powers of Non-United States Person

(a) Limitations on Powers

(b) Exception

(c) Reliance Upon Certifications

TWENTY-THIRD  Liability of Trustee

TWENTY-FOURTH  Bonds, Accountings, and Privacy Provisions

TWENTY-FIFTH  Binding Effect

TWENTY-SIXTH  Acknowledgment by Trustee

TWENTY-SEVENTH  Agreement in Counterparts

This [Name of Trust] Agreement (the “Agreement” or “Trust Agreement”) is made this ____ day of_______________, 2024, between [Name of Grantor], of [Country / County & State of Grantor's residence], hereinafter “Grantor,” and [Name of Trustee], an independent Nevada trust company, hereinafter “Trustee.”

本[OOO信託]合約（以下簡稱「本合約」或「本信託合約」）於2024年__月__日由[Country / County & State of Grantor's residence]之[Name of Grantor]（以下簡稱「委託人」）及[Name of Trustee]（獨立的內華達州信託公司）為受託人（以下簡稱「 受託人」）締結。

WHEREAS, the Grantor desires to establish an irrevocable trust funded with such property as the Grantor may from time to time deposit into trust under this Agreement, together with the investments, reinvestments and proceeds thereof (all of which, with the investments, reinvestments and proceeds thereof, shall be termed the “Trust estate”).

委託人希望設立一不可撤銷信託，以委託人依本信託合約隨時存入信託的財產，及以該財產進行投資、再投資並產生的收益作為資金（前述財產及其投資、再投資與收益合稱為「本信託財產」）。

WHEREAS, the Trustee accepts such trust and agrees to administer it in accordance with the terms and conditions of this Agreement.

受託人接受本信託並同意依本合約條款與條件來管理本信託。

NOW, THEREFORE, in consideration of the mutual promises and covenants contained in this Agreement, the Grantor hereby delivers to the Trustee the property described on Schedule “A” in trust which the Grantor has absolutely and irrevocably transferred to the Trustee for the following uses and purposes and subject to the terms and conditions contained in this Agreement.

鑒於本合約中相互的承諾與約定，委託人絕對且不可撤銷地將本合約附表A裡所述之財產移轉予受託人，為以下目的而使用，並應符合本合約所包含之條款與條件。

FIRST  Trust Management

The Trustee shall hold, manage, invest and reinvest the Trust estate, shall collect and receive the income therefrom, shall pay out of such income all expenses and charges properly payable therefrom and shall dispose of the net income and principal as set forth below:

第一條  信託管理

受託人應依以下所述規定來持有、管理、投資及再投資信託財產，收取與接收信託收益，以信託收益支付所有應適當支付之費用與開銷，並應依以下所述處分淨收益及本金。

(a) Name

This Trust Agreement may be referred to and administered pursuant to the provisions hereof as “[Name of Trust] AGREEMENT.” The trust created pursuant to the provisions of section (b) of this Article FIRST may be referred to as “[Name of Trust].” Each trust, share or portion created pursuant to the provisions hereof (other than the trust created pursuant to the provisions of section (b) of this Article FIRST) may be referred to as “[NAME OF TRUST] F/B/O A PARTICULAR BENEFICIARY” with the name of the person for whose primary benefit such trust, portion or share is held inserted after “F/B/O.” Unless otherwise provided in this Agreement, the terms “Trust Estate” or “Trust” as used throughout this Agreement shall refer to each trust created by or pursuant to this Agreement.

(a)名稱定義

本合約名為「OOO信託合約」，並依其條文管理。依第一條(b)成立之信託名為「OOO信託」，每個依本合約成立之衍生信託、持分或信託之一部分得被命名為「為特定受益人之OOO信託」（此特定受益人為該衍生信託、持分或信託一部分之主要受益人人名）。除非本合約另有規定，「本信託財產」或「本信託」應指依本合約成立之各別信託。

(b) Prior to Division of Trust Estate

Prior to the division of the Trust estate in accordance with section (c) of this Article FIRST, the Trustee shall hold, administer and distribute the Trust estate as follows:

(b)信託分割前之管理   

在依第一(c)條分割信託財產之前，受託人應依以下所述規定持有、管理及分配信託財產：

(1) Management

Subject to the provisions of Article NINTH of this Agreement relating to the Investment Direction Adviser, the Trustee shall hold, manage, invest and reinvest the Trust estate, shall collect and receive the income therefrom, and shall pay out of the income all expenses and charges properly payable therefrom.

(1)管理

在符合本合約第九條規定關於投資指示顧問規定的前提下，受託人應持有、管理、投資及再投資信託財產，收取與接收信託收益，並以信託收益支付所有應適當支付之費用與開銷。

(2) Income and Principal

Subject to the provisions of Article ELEVENTH of this Agreement relating to the Distribution Adviser, the Trustee is authorized and empowered to distribute to any one or more of the following individuals: [Name of Beneficiary 1], [Name of Beneficiary 2] and the descendants of each [Name of Beneficiary 1] and [Name of Beneficiary 2] who are living from time to time, or apply for their use and benefit, all, some, or none of the net income and principal of the Trust estate as the Distribution Fiduciary (as defined later in this Agreement) may deem appropriate in its sole and absolute discretion. In making this determination, the Distribution Fiduciary may, but need not, take into consideration funds which the beneficiaries may receive from other sources. No such distribution to or for the benefit of a beneficiary shall be deemed to be an advancement.  Any undistributed income shall be added to the principal and held as part of the Trust estate at least annually.

(2)收益和本金

根據第十一條規定關於分配顧問之相關條文，受託人被授權根據分配受託責任人（稍後定義）以其獨立絕對裁量權認為適當之指示，分配全部、部分或不分配信託財產的淨收益及本金給以下任何一位或多位或為其利益使用信託財產：在世的[Name of Beneficiary 1]、[Name of Beneficiary 2]、及[Name of Beneficiary 1]及[Name of Beneficiary 2]的各別後代。分配受託責任人做出分配決定時，得（但不強制）考慮受益人其他資金來源。此類分配給受益人之行為不視為預先支取信託財產。最少每年一次，任何未分配之收益應被加入為信託本金，視為信託財產一部分。

(3) Power to Add and Remove Permissible Class of Beneficiaries

Subject to the restrictions of section (b)(4) of Article TENTH of this Agreement, the Trust Protector shall have the power, exercisable in a non-fiduciary capacity and without the approval or consent of any person in a fiduciary capacity, to add and remove individuals and Charitable Organizations (as defined in section (g) of Article NINETEENTH of this Agreement) to and from the permissible class of beneficiaries referenced in section (b)(2) of this Article FIRST.  The Trust Protector shall have the power, exercisable in a non-fiduciary capacity and without the approval or consent of any person in a fiduciary capacity, to terminate the power conferred upon the Trust Protector pursuant to this section (b)(3) of this Article FIRST to add to and remove from the permissible class of beneficiaries by providing written notice to the Distribution Adviser and the Trustee to this effect.

(3) 新增及移除受益人之權力

受限於本合約第十 (b)(4) 條的限制，信託保護人不須得到任何受託責任人的批准或許可，即有權在第一(b)(2)條所述受益人中新增及移除個人及慈善組織（詳本合約第十九(g)條定義），並得以書面通知分配顧問及受託人終止第一 (b)(3) 條所授予新增及移除受益人之權力。

(c) Division of Trust Estate

Upon the Trust Protector directing the Trustee in writing, the Trustee shall divide the remainder of the Trust estate in the following manner:

There shall be one share set aside for each of [Name of Beneficiary 1] and [Name of Beneficiary 2], if then living, and one share set aside for the then living descendants, collectively, of [Name of Beneficiary 1], if [she/he] is then deceased, one share set aside for the then living descendants, collectively, of [Name of Beneficiary 2], if [she/he] is then deceased. Any share set aside for the then living descendants, collectively, of [Name of Beneficiary 1], if [she/he] is then deceased, and of [Name of Beneficiary 2], if [she/he] is then deceased, shall be further divided into shares for such descendants, per stirpes.

Each person for whom a share is set aside shall be referred to as the “Primary Beneficiary” of such share. After making the aforesaid division, the Trustee shall hold and dispose of such shares as follows:

(c) 信託財產分割

於信託保護人以書面指示時，受託人應將剩餘信託財產依下列方式進行分割：在世的[Name of Beneficiary 1]及[Name of Beneficiary 2]一人一份。如有任何一位已過世，則為已過世的[Name of Beneficiary 1]或[Name of Beneficiary 2]其當時在世的後代集體保留一份。為已過世的[Name of Beneficiary 1]或[Name of Beneficiary 2]其當時在世的後代集體保留的份額，應進一步按照代位繼承的方式分配予其後代。為其保留份額的每個人被稱為該份額的「主要受益人」。在分割後，受託人應依以下規定持有與處分分割後的信託持分：

(1) Management

Subject to the provisions of Article NINTH of this Agreement relating to the Investment Direction Adviser, the Trustee shall hold, manage, invest and reinvest as a separate trust each share set aside for a Primary Beneficiary, shall collect and receive the income from each separate trust, and shall pay out of the income all expenses and charges properly payable therefrom.

(1)管理

在符合本合約第九條關於投資指示顧問規定的前提下，受託人應為每位主要受益人保留的份額作為單獨的信託進行持有、管理、投資及再投資，收取及收受每個單獨信託的收益，並從該收益支付所有應適當支付的費用及開銷受託人應將每個被分割之持分視作主要受益人保留之衍生信託持有、管理、投資及再投資信託財產，收取與收受信託收益，並以信託收益支付所有應適當支付之費用與開銷。

(2) Income and Principal

Subject to the provisions of Article ELEVENTH of this Agreement relating to the Distribution Adviser, the Trustee is authorized and empowered to distribute to any one or more of such Primary Beneficiary and his or her descendants, or apply for the use and benefit of such Primary Beneficiary and his or her descendants, all, some or none of the net income and principal of such trust as the Distribution Fiduciary deems appropriate in its sole and absolute discretion. In making this determination, the Distribution Fiduciary shall inquire as to any such beneficiary's assets and sources of income other than any interests such beneficiary may have in any trust created under this Agreement and shall take such information into consideration in making any distributions from the trust and may withhold distributions and other benefits if, after considering such other assets, a distribution or other benefit would be counter to the purposes and intents of the trust. No such distribution to or for the benefit of a descendant of the Primary Beneficiary shall be deemed to be an advancement. Any undistributed income shall be added to the principal of the Trust estate at least annually.

(2)收益和本金

在符合本合約第十一條關於分配顧問規定的前提下，受託人依照分配受託責任人單獨絕對裁量權之指示而分配全部、部分亦或不分配信託之淨收益或本金給主要受益人或其後代，或為其利益使用信託財產。分配受託責任人做出分配決定時，應詢問受益人除在本合約下創建的任何信託中之權益以外的其他財產及收入來源，並在從信託進行分配時將此信息列入考慮；如果在考慮其他財產後，分配或其他利益將與信託的目的及意圖相抵觸者，則可以扣留分配及其他利益。對主要受益人後代的此類分配不應被視為預付遺產。任何未分配之收益最少每年一次應被加入為信託本金。

(3) Power to Add and Remove Permissible Class of Beneficiaries

Subject to the restrictions of section (b)(4) of Article TENTH of this Agreement, the Trust Protector shall have the power, exercisable in a non-fiduciary capacity and without the approval or consent of any person in a fiduciary capacity, to add and remove individuals and Charitable Organizations to and from the permissible class of beneficiaries referenced in section (c) of this Article FIRST.  The Trust Protector shall have the power, exercisable in a non-fiduciary capacity and without the approval or consent of any person in a fiduciary capacity, to terminate the power conferred upon the Trust Protector pursuant to this section (c)(3) of this Article FIRST to add to and remove from the permissible class of beneficiaries by providing written notice to the Distribution Adviser and the Trustee to this effect.

(3)新增及移除受益人允許類別之權力

受限於本合約第十 (b)(4) 條的限制，信託保護人不須得到任何受託責任人的批准或許可，即有權以非受託責任人身分在第一(c)條所述受益人許可類別中新增及移除個人及慈善組織。信託保護人不須得到任何受託責任人的批准或許可，即有權以非受託責任人身分以書面通知分配顧問及受託人終止第一(c)(3)條所授予信託保護人新增及移除受益人之權力。

(4) Death of Primary Beneficiary

Upon the death of a Primary Beneficiary during the term of his or her trust, the Trustee shall distribute the remainder of the Primary Beneficiary's Trust estate as follows:

(4)主要受益人過世

主要受益人於其信託期間過世時，受託人應以下列方式分配其信託之剩餘信託財產：

(i) The Trustee shall distribute that portion of the assets of such Primary Beneficiary's separate trust, which if included in such Primary Beneficiary's taxable estate for federal estate tax purposes would result in a reduction of the overall transfer taxes (including generation-skipping transfer tax) determined without regard to the marital and charitable deductions imposed on such trust, to such Primary Beneficiary's creditors or the creditors of his or her estate, in such manner as such Primary Beneficiary may appoint by specific reference to this power in his or her Last Will and Testament admitted to probate or pursuant to an instrument executed by such Primary Beneficiary during his or her lifetime and delivered to the Trustee, provided that the exercise of such power of appointment shall not take effect until such Primary Beneficiary's death.  The Trustee shall have no duty to determine whether including any portion of the assets of the trust in the Primary Beneficiary's taxable estate will result in a reduction of overall transfer taxes.  Instead, the Trustee shall rely on written direction from the personal representative of the Primary Beneficiary's estate as to whether including any portion of the trust assets in the Primary Beneficiary's taxable estate will result in a reduction of transfer taxes.

(i) 依照主要受益人通過認證的最後遺囑或在其生前簽署並遞交予受託人之文書裡所援引之指派權，此指派權在主要受益人死後才產生效力，受託人應分配給主要受益人衍生信託之部分財產（如此信託財產被納入主要受益人的可課徵遺產，則可降低信託之總移轉稅包括隔代移轉稅，總移轉稅之計算不須考慮因婚姻或捐贈行為所產生之扣抵項目）給受益人之債權人或受益人遺產債權人。另外，受託人應依照該主要受益人遺產代表人之書面指示，決定是否將衍生信託財產計入主要受益人應課稅遺產中及其將對總移轉稅產生之抵減影響，受託人本身並無義務做出此決定與考慮。

(ii) The Trustee shall distribute the remainder of such Primary Beneficiary's separate Trust estate in such manner as such Primary Beneficiary may appoint by specific reference to this power in his or her Last Will and Testament admitted to probate or pursuant to an instrument executed by such Primary Beneficiary during his or her lifetime and delivered to the Trustee, provided that the exercise of such power of appointment shall not take effect until such Primary Beneficiary's death, upon such conditions and terms including outright or in further trust, to the limited class of beneficiaries consisting of [Name of Beneficiary 1]'s descendants and [Name of Beneficiary 2]'s descendants.  In no event shall the power of appointment conferred upon a Primary Beneficiary in this section(c)(4)(ii) of this Article FIRST be construed as a power in such Primary Beneficiary to appoint such Primary Beneficiary's trust to himself or herself, his or her creditors, his or her estate or the creditors of his or her estate.  Notwithstanding the foregoing or any other provision of this Agreement, no limited power of appointment conferred upon a Primary Beneficiary in this section (c)(4)(ii) of this Article FIRST may be exercised over a trust which is exempt from the generation-skipping transfer tax in a manner that would trigger the application of Section 2041(a)(3) or Section 2514(d) of the Code.

(ii) 依照主要受益人通過認證的最後遺囑或在其生前簽署並遞交予受託人之文書裡所援引之指派權，此指派權在主要受益人死後才產生效力，受託人應分配衍生信託之剩餘財產給限定之受益人（這些受益人限為[Name of Beneficiary 1] 之後代及[Name of Beneficiary 2]之後代）。第一(c)(4)(ii)條所指主要受益人之指派權力不能被視作主要受益人有權將這些財產指派給自己、其債權人、其遺產及其遺產的債權人。不論本合約中有其他的條文規範，主要受益人不得在會觸發國稅法規第2041(a)(3)條或第2514(d)條的狀况下在特定隔代移轉稅豁免信託中行使此限定指派權。

(iii) The Trustee shall divide any unappointed remainder of such Primary Beneficiary's trust into shares for the then living descendants of such Primary Beneficiary, per stirpes.  If there is no descendant of such Primary Beneficiary then living, the Trustee shall divide such deceased Primary Beneficiary's separate trust into shares for the then living full siblings of the deceased Primary Beneficiary, and the then living descendants, per stirpes, of any deceased full sibling of the deceased Primary Beneficiary.  In the event that there are no such beneficiaries, the trust shall be divided into shares for the then living descendants, per stirpes, of the deceased Primary Beneficiary's nearest ancestor, provided that such living descendants shall be [Name of Beneficiary 1], [Name of Beneficiary 2], [Name of Beneficiary 1]'s descendants, or [Name of Beneficiary 2]'s descendants.  Each person for whom a share is set aside shall be referred to as the “Primary Beneficiary.”  The Trustee shall hold each share so set aside in further trust hereunder according to the provisions of this section (c) of this Article FIRST.  Any share set aside for a person for whom a trust is being held hereunder shall be added to and commingled with the trust held hereunder for such person and shall be held and distributed as if it had been an original part of the principal of that trust.

(iii) 受託人應將該主要受益人信託中尚未指定的剩餘部分，按代位繼承的方式均分成給該主要受益人當時在世的後代。如果該主要受益人當時沒有在世的後代，則受託人應將該已故主要受益人的獨立信託分給其當時在世且同父同母的兄弟姊妹；如上述兄弟姊妹中如有未在世者，則按代位繼承的方式將其份額均分該位已故兄弟姊妹的後代。如沒有已故主要受益人當時在世且同父同母的兄弟姊妹或其後代，應按代位繼承的方式分割給已故主要受益人血緣最近祖先的在世後代，但該在世後代應為[Name of Beneficiary 1]、 [Name of Beneficiary 2]、[Name of Beneficiary 1]之後代、或 [Name of Beneficiary 2]之後代。每位為其保留份額之人稱為「主要受益人」，且受託人應依第一(c)條規定將每個保留的份額作為衍生信託而持有。如果為其保留份額之人已依據本合約為其持有信託，則該份額應並入並與為該人持有的信託混合，如同其為該信託原始本金的一部分而持有及分配。

(d) Separate Shares

The provisions of this Agreement shall be applied separately with respect to each trust held under this Article FIRST.  For example, the Trustee serving at the time the Trust is divided may resign at any time after the division as Trustee of one such separate trust but continue to serve with respect to another separate trust.  Similarly, the Trust Protector may remove an Investment Direction Adviser serving at the time the Trust is divided with respect to one such separate trust but allow the Investment Direction Adviser to continue with respect to another separate trust.

(d)衍生持分

本合約規定應分別適用於根據第一條所持有的每個信託。例如，在信託分割當時任職的受託人可以在分割後隨時辭去某個衍生信託的受託人職務，但繼續擔任另一個衍生信託的受託人。同樣地，信託保護人可以移除某位在信託分割當時任職的投資指示顧問在某個衍生信託之職位，但仍然使其擔任其他衍生信託的投資指示顧問。

(e) Contingent Beneficiaries

If at the time provided for the final distribution of assets in trust under this Agreement all of the beneficiaries under this Article FIRST are deceased without then living issue, the Trustee shall distribute the unappointed remainder of the Trust estate to individuals and Charitable Organizations to be further determined by [Name of Trust Protector] or [her/his] successor Trust Protector if [she/he] provides such authority in the instrument appointing [her/his] successor.  Subject to the restrictions of section (b)(4) of Article TENTH of this Agreement, the Trust Protector shall have the power, exercisable in a non-fiduciary capacity and without the approval or consent of any person in a fiduciary capacity, to add and remove individuals and Charitable Organizations to and from the permissible class of beneficiaries in this section (e) of Article FIRST.  The Trust Protector shall have the power, exercisable in a non-fiduciary capacity and without the approval or consent of any person in a fiduciary capacity, to terminate the power conferred upon the Trust Protector pursuant to this section (e) of this Article FIRST to add to and remove from the permissible class of beneficiaries by providing written notice to the Grantor, the Distribution Adviser and the Trustee to this effect.

(e)或有受益人

 若最後將未分配之剩餘財產進行分配時，根據第一條之規定，沒有任何在世的被分配之受益人，受託人應將未分配之剩餘財產分配給由[Name of Trust Protector]或其繼任信託保護人（如果[Name of Trust Protector] 在任命其繼任者的文書中給予此授權）進一步決定的個人及慈善組織。受限於本合約第十(b)(4)條之限制，信託保護人有權以非受託責任人身分，且不須任何受託責任人的批准或許可，即可新增及移除個人及慈善組織作為本合約第一(e)條所述之受益人；並得以書面通知委託人、分配顧問及受託人以終止第一(e)條所授予新增及移除受益人之權力。

(f) Trust Distribution

Subject to the provisions of Article ELEVENTH of this Agreement relating to the Distribution Adviser, expenditures or distributions of income or principal under all provisions of this Agreement may be made, in the discretion of the Distribution Fiduciary, in any one or more of the following ways: (1) by direct expenditure for the benefit of a beneficiary; (2) by payment to a beneficiary, even if he or she may be under the age of eighteen (18) years; or (3) by payment to a custodian for a beneficiary under an appropriate Uniform Transfers to Minors Act to be held until such beneficiary attains the age of twenty-one (21) years (or such later time as permitted under the appropriate Uniform Transfers to Minors Act). In exercising discretion to pay or apply income or principal of any trust to or for the benefit of any beneficiary who is a permissible current recipient of income or principal of more than one trust created by or pursuant to this Agreement, the Distribution Fiduciary shall bear in mind the Grantor's desire that (i) any payment to a non-skip person be made first from the trusts with the greatest inclusion ratio for generation-skipping transfer tax purposes and thereafter from trusts in order of their descending inclusion ratio; (ii) any payments of qualified educational and/or medical expenses, as those are defined in Section 2503(e) of the Code, be made first from the trusts with the greatest inclusion ratio for generation-skipping transfer tax purposes and thereafter from trusts in order of their descending inclusion ratio; and (iii) any payments to a skip person be made first from trusts with the lowest inclusion ratio and thereafter from the trusts in the order of their ascending inclusion ratio.  The receipt of a beneficiary under the age of eighteen (18) years, or the receipt of a custodian for a beneficiary who is under the age of twenty-one (21) years, for a payment received from the Trustee to be expended for the benefit of a beneficiary, shall be a full and complete discharge of the Trustee in respect thereto.

(f)信託分配方式

在符合本合約第十一條關於分配顧問規定的前提下，分配受託責任人得裁量用以下任一種或多種方式支用或分配本合約下之收益或本金：(1)為受益人之利益直接支付其產生之費用；(2)直接支付給受益人，不論其是否滿18歲；或(3)依照未成年財產移轉法案，支付給未成年受益人之監護人保管，直到受益人滿21歲或依該法案規定允許之延後時點。分配受託責任人在分配財產給受益人，並且該受益人同時為本合約其他信託現有可允許之財產接受人時，分配受託責任人應謹記委託人之期望為 (i)基於隔代移轉稅的目的，先由應稅比例最大的信託帳戶分配財產給未被跨代之特定人，再依序由應稅比例之大小選擇信託帳戶分配信託財產給此特定人；(ii) 基於隔代移轉稅的目的，先由應稅比例最大的信託帳戶支付符合國稅法規第2503(e)條所指之教育及醫療費用，再依序由應稅比例之大小選擇信託帳戶以支付這些費用；(iii)基於隔代移轉稅的目的，先由應稅比例最小的信託帳戶分配財產給跨代之特定人，再依序由應稅比例之小到大選擇信託帳戶分配信託財產給此特定人。當未滿18歲之受益人或未滿21歲未成年受益人之監護人收到由受託人為其支付款項時，應將完全免除受託人支付之責任。

SECOND  Non-Grantor Trust Status

Notwithstanding any other provision of this Agreement, the Trustee shall not make any distribution from the Trust estate to, or for the benefit of, the Grantor or any spouse of the Grantor and the Trustee shall not permit the Grantor or any spouse of the Grantor, directly or indirectly, to use, borrow, acquire, or otherwise deal with, any property held as part of the Trust estate whether or not for adequate consideration.  It is the intent of the Grantor that no part of the income, deductions, or credits of any trust created hereunder shall be attributed to the Grantor under the so-called “Grantor trust” rules of subpart E of subchapter J of subtitle A of the Code and, accordingly, the Grantor directs that this Agreement shall be construed and the trusts hereunder administered in accordance with and to carry out that intent and that any provision of this Agreement to the contrary shall be of no effect. None of the powers granted the Trustee shall enable the Grantor, any spouse of the Grantor, the Trustee, or any entity in which the Grantor, or any trust hereunder, has a substantial interest, to borrow the principal of the trust, directly or indirectly.  None of the powers granted to the Trustee shall enable anyone to require the Trustee to exchange trust property by substituting other property of equal value. The Trustee shall not pay to the Grantor or the Grantor's executors any income or principal of any trust estate hereunder on account of or in discharge of the Grantor's income tax liability (whether federal, state or otherwise), if any, in respect of property held in any trust hereunder and taxable to the Grantor including, but without limitation, tax on realized capital gains.

第二條  非委託人信託

不論本合約其他條文規定，受託人不應分配信託財產給委託人及其配偶，不論任何情形，無論對價是否相當，受託人亦不應允許委託人及其配偶使用、借出、獲得或處置信託財產之任一部分。委託人意旨本合約非為國稅法規subtitle A中subchapter J之 subpart E下所稱之「委託人信託」，本合約成立之任何信託之收益、抵減項均不被歸屬於委託人，並且本合約及信託均依此意旨被解釋與運作，任何本合約條文與此相違背者均為無效。任何被授予受託人之權力都不能直接或間接地，使委託人及其配偶或受託人有權，借出信託本金，亦不能使任何人要求受託人以等值財產替換信託之財產。受託人不得為了委託人之稅負責任（不論聯邦、州或其他稅），支付任何收益或本金給委託人或其執行人，包括任何信託財產所產生的資本利得稅。

THIRD  Rule Against Perpetuities

It is Grantor's intent that the rule against perpetuities set forth in Nevada Revised Statutes (“N.R.S”) Section 111.1031 shall apply to any trust created hereunder. Notwithstanding any provision of this Agreement, if a trust is created under this Agreement and has not terminated pursuant to N.R.S Section 111.1031, such trust shall terminate one (1) day prior to the duration calculated pursuant to N.R.S Section 111.1031, and whatever property then remains in the trust shall be distributed to the person for whose current benefit the trust then subsists or, if the trust has more than one current beneficiary, the trustee shall distribute the trust property equally among the current beneficiaries of the trust. provided, however, that if the trust is not generation skipping transfer tax exempt and any of the current beneficiaries are not skip persons, then the Trustee shall distribute the trust property equally among only the current beneficiaries of the trust who are not “skip persons”. Any trust created by the exercise of a limited power of appointment held hereunder, which such exercise results in the creation of another limited power of appointment, shall terminate at such time as required to avoid the application of Sections 2041(a)(3) and 2514(d) of the Code. If at the expiration of this period, any such part of the Trust estate remains undistributed, the same shall immediately vest in and be distributed to such one or more of the beneficiaries to or for whom the income of the Trust could have been properly distributed or applied immediately prior to such expiration, in such shares or proportions as the Distribution Fiduciary determines in its absolute discretion.

第三條  反永續條款

內華達州修訂法規第111.1031條規定的反永續條款應適用於依據本合約創建的任何信託。儘管本合約有其他規定，如果根據本合約創建的信託尚未根據內華達州修訂法規第111.1031條終止，則該信託應在根據內華達州修訂法規第 111.1031條計算的期限前一天終止，並把剩餘的信託財產分配給當時的受益人；如果該信託有不止一個受益人，則受託人應在受益人之間平均分配信託財產。若該信託不屬於隔代移轉稅，受益人非被跳過分配者，那麼受託人應僅在非「被跳過分配者」的信託受益人之間平均分配信託財產。任何因為行使限定指派權（並且因此產生第二個限定指派權）所成立之信託，應在特定時間終止，以避免國稅法規第2041(a)(3)條及第2514(d)條之適用。當信託期間到期，任何信託之部份尚未分配，則分配受託責任人有絕對裁量權決定以何比例將尚未分配之信託財產分配給信託到期前可被分配之受益人。

FOURTH  Incapacity of Beneficiary

Subject to the provisions of Article ELEVENTH of this Agreement relating to the Distribution Adviser, unless otherwise specified in this Agreement, any share of the income or principal of any trust created by or pursuant to this Agreement to which any person who is physically or mentally incapacitated, in the judgment of the Distribution Fiduciary, shall become entitled, shall be vested in interest in such person (the “Vested Beneficiary”) and shall be held, IN TRUST, for the benefit of the Vested Beneficiary by the Trustee for the following uses and purposes:

第四條  無行為能力受益人

在符合本合約第十一條關於分配顧問規定的前提下，除非本合約條文有特別提及，根據分配受託責任人判斷，任何有權力受益於本合約下任何信託之收益或本金且生理或心理上無行為能力之受益人，即被稱為「既得受益人」，受託人應為既得受益人之利益以下列方式持有、管理被分配之財產。

(a) Management

Subject to the provisions of Article NINTH of this Agreement relating to the Investment Direction Adviser, the Trustee shall hold, manage, invest, and reinvest the Trust estate, shall collect and receive the income therefrom, and shall pay out of the income all expenses and charges properly payable therefrom.

(a)管理

在符合本合約第九條關於投資指示顧問規定的前提下，受託人應持有、管理、投資及再投資信託財產，收取與接收信託收益，以信託收益支付所有應適當支付之費用與開銷。

(b) Income and Principal

Subject to the provisions of Article ELEVENTH of this Agreement relating to the Distribution Adviser, and without court order, the Trustee is authorized and empowered to apply the net income and principal to the extent the Distribution Fiduciary may deem necessary or advisable for the care, maintenance, support, education and general welfare of the Vested Beneficiary, without regard to the duty of any individual to support the Vested Beneficiary and without regard to any other funds which may be available to the Vested Beneficiary, until the Vested Beneficiary is no longer, in the judgment of the Distribution Fiduciary, physically or mentally incapacitated. Any unapplied income shall be added to the principal of the trust at least annually. The remaining principal of the trust, if any, together with any accumulated income, shall be distributed, freed and discharged of trust, to the Vested Beneficiary when, in the judgment of the Distribution Fiduciary, he or she has recovered from such physical or mental incapacity; provided, that if the Vested Beneficiary shall die prior to such occurrence, the trust property shall be distributed, freed and discharged of trust, to the executors or administrators of his or her estate.

(b)收益和本金

收益與分配受限於第十一條關於分配顧問之規定，即便無法院之命令，受託人有權將收益及本金分配予分配受託責任人認為既得受益人之需要的照護、維護、教育或福利等相關費用，不論有無其他個人援助及可用的資金，直到分配受託責任人認為其生理或心理已恢復為有行為能力之人。任何未分配之收益最少每年一次應被加入為信託本金。如分配受託責任人認為既得受益人已在生理或心理恢復為有行為能力後，則剩餘之信託本金及累積收益應分配給既得受益人。如既得受益人在這之前過世，則剩餘財產分配給其遺產執行人或管理者。

FIFTH  Alienation

The interest of any beneficiary in either the income or principal of any trust created by or pursuant to this Agreement shall not be anticipated, alienated, or in any other manner assigned or transferred by the beneficiary, and such interest shall be exempt from execution, attachment, distress for rent, foreclosure and any other legal or equitable process or remedies which may be instituted by or on behalf of any creditor or assignee of such beneficiary; provided, however, that any beneficiary will be privileged at any time by a writing delivered to the Trustee to disclaim, renounce or relinquish, in whole or in part, any interest the beneficiary may have in the Trust estate and thereby accelerate the next succeeding interest as if such beneficiary had died at the time of the disclaimer, renunciation or relinquishment.

第五條  受益權轉讓

受益人對任何依本合約所設立信託之本金或其收益之利益不得被預支、轉讓或以其他方式轉讓或移轉，且此利益豁免於來自任何代表受益人債權人或受讓人之強制執行、扣押、沖抵租金、強制拍賣、或其他法定或與其相等之程序或救濟手段；但受益人有權以交付書面予受託人的方式，全部或部分否認、拒絕或放棄其在信託財產中可能擁有的任何權益，從而加速下一順位的繼承權益，如同該受益人在否認、拒絕或放棄權益時已經去世。

SIXTH  Trust Additions and Mergers

(a) Additions

With the consent of the Trustee, any person may transfer and deliver, or may bequeath or devise by Last Will and Testament or other testamentary instrument, property to the Trustee and such property shall thereafter be held by the Trustee as a part hereof.

第六條  信託之新增及合併

(a)信託之新增

在受託人同意的情形下，任何人依其最後遺囑、移轉、傳遞、遺贈財產給受託人，受託人應將其視為本信託一部分來持有。

(b) Mergers

If at any time a trust is set aside for any person or persons under the terms of this Agreement which is substantially the same as any other trust established for that person or persons, the Trust Protector, in the Trust Protector's sole discretion, may direct the Trustee to merge the trust created hereunder with the other trust for such person or persons, and the two trusts shall thereafter be held, administered, and distributed as one. In the event the Trust Protector exercises the Trust Protector's power to direct the Trustee to merge trusts, the Trust Protector shall direct the Trustee as to which trust governs administration of the merged trusts.

(b)信託合併

如依本信託合約之規定為某人保留的信託，與已為該人設立的其他信託大致相同，信託保護人得以其單獨裁量權，指示受託人合併這兩個信託為一個信託來持有、管理、及分配。在信託保護人指示受託人合併信託時，應指示合併後以哪一個信託管理合併後的信託。

SEVENTH  Trustee's Powers

Subject to the provisions of Articles NINTH, TENTH and ELEVENTH of this Agreement relating to the Investment Direction Adviser, Trust Protector and Distribution Adviser, the Trustee, with respect to each trust created by or pursuant to this Agreement, is authorized and empowered to exercise the following powers as well as any other powers conferred by law:

第七條  受託人的權力

在符合本合約第九條（投資指示顧問）、第十條（信託保護人）及第十一條（分配顧問）規定的前提下，受託人就本合約所創立的每個信託均被授權並有權行使以下權力，以及法律賦予的任何其他權力：

(a) To exercise options of any type, as the Investment Direction Adviser may deem advisable; to purchase or otherwise acquire, and to retain, whether originally a part of the Trust estate or subsequently acquired, any and all stocks, bonds, notes, or other securities, or any variety of real or personal property, including stocks or interests in investment trusts, regulated investment companies and common trust funds, as the Investment Direction Adviser may deem advisable, whether or not such investments be of the character permissible by law for investments by fiduciaries.  Investments need not be diversified and may be made or retained with a view to a possible increase in value.  Notwithstanding the foregoing, or any other provision of this Agreement to the contrary, in the event Prestige Trust Company Inc. is serving as Trustee of any trust created by or pursuant to this Agreement, all such trusts shall be prohibited from acquiring or holding direct title to any interest in real property.

(a) 得行使投資指示顧問認為可行的任何種類的選擇權，購買或以其他方式獲取、或保留之原始、或之後取得的本信託財產、股票、債券、票據或其他證券，或任何種類的其他不動產或動產、投資持分或股票，只要投資指示顧問認為可行，無論此類投資之性質是否屬於法律允許受託責任人得投資者。投資不一定要多元化，得為了增值而進行或保留。儘管如上所述或本合約有其他相反規定，只要在Prestige Trust Company Inc.擔任受託人時，本合約下的所有信託均不得收購或直接持有不動產任何權益的所有權。

(b) To sell, convey, lease, pledge, transfer, exchange, convert or otherwise dispose of, or grant options with respect to, any and all property, real or personal, at any time forming a part of the Trust estate, publicly or privately, without an order of court.  Any lease made by the Trustee may extend beyond the duration of the trust.

(b) 得公開或私下銷售、轉讓、出租、抵押、移轉，交換、轉換、或其他方式處分本信託的任何及所有財產或就其授予選擇權，毋須法院的命令。受託人若有租賃行為，其租賃期間得超越信託存續期間。

(c) To vote in person or by general or limited proxy with or without power of substitution with respect to any shares of stock or other securities held by it; to consent, directly or through a committee or other agent, to the reorganization, consolidation, merger, dissolution or liquidation of any corporation in which the Trust estate may have any interest, or to the sale, lease, pledge or mortgage of any property by or to any such corporation; and to make any payments and to take any other steps which the Investment Direction Adviser may deem necessary or proper to enable the Trust estate to obtain the benefit of any such transaction.

(c) 對於持有的證券，得親自投票，或具有或不具有替換權普通或有限制的代理投票；得直接或透過委員會或其他代理人，同意重組、聯合、合併、解散、清算任何本信託財產對其持有利益的公司，或銷售、出租、質押或抵押任何該公司名下的財產；得支付任何款項及採取投資指示顧問認為必要或適當的任何其他步驟，以使本信託財產能從該交易中獲益。

(d) To hold investments in the name of a nominee.

(e) To borrow money for any purpose and as security to pledge any real or personal property forming a part of the Trust estate.

(f) To pay, compromise, compound, adjust, submit to arbitration, sell or release any claims or demands of the Trust estate against others or of others against the Trust estate as the Investment Direction Adviser may deem advisable, including the acceptance of deeds of real property in satisfaction of bonds, and to make any payments in connection therewith which the Investment Direction Adviser may deem advisable.

(d) 得用名義人持有投資。

(e) 得為任何目的借款，並以信託財產一部分的任何不動產或個人財產作為抵押擔保。

(f) 在投資指示顧問認為可行的情况下，支付、妥協、和解、調整、提交仲裁、出售或解除任何他人對信託財產的索賠及要求，包含為借貸而接受不動產的轉讓及任何投資指示顧問認可的付款。

(g) To make distribution of the principal of the Trust estate in kind and to cause any share or part to be composed of cash, property or undivided fractional shares in property different in kind from any other share.

(h) To make loans.

(i) To execute and deliver any and all instruments in writing which it may deem advisable to carry out any of the Trustee's powers. No party to any such instrument in writing signed by the Trustee shall be obligated to inquire into its validity, or be bound to see to the application by the Trustee of any money or other property paid or delivered to it pursuant to the terms of any such instrument.

(g) 分配信託財產的本金，其本金得由現金或任何形式的財產，或不可分割且與其他信託財產份額不一致的財產份額所組成的。

(h) 借出款項。

(i) 以書面形式簽署並交付任何由受託人執行之權力。對於須書面簽署的文件，任何文件相關人均無義務詢問文件有效性，並且無義務了解根據文件交付給受託人款項的運用。

(j) To vote stock of and sell part or all of the assets of closely held business entities and determine all questions of policy, to execute partnership agreements, limited liability company agreements and amendments thereto; to participate in any incorporation, reorganization, merger, consolidation, recapitalization, liquidation or dissolution of any business or any change in its nature; to invest additional capital in, subscribe to or buy additional stock or securities of, or make secured, unsecured or subordinated loans to any business, with trust funds; to rely upon the reports of certified public accountants or public accountants as to the operations and financial condition of any business, without independent investigation; to elect or employ, as directors, officers, members, employees or agents of any business, and compensate any persons, including the Trustee, or a director, officer, member, employee, or agent of the Trustee; to deal with and act for any business in any capacity, including any banking or trust capacity and the loaning of money out of the Trustee's own funds or any of the Trustee's affiliates' own funds, and to be compensated therefore; and the fact that the Trustee may be interested in any such business as director, manager, agent, stockholder, partner, member or employee shall not constitute an adverse or conflicting interest, and the acts of the Trustee shall be judged as if the Trustee had no interest in the business.  The Trustee shall not be liable to anyone for anything done or not done by any other director, officer, manager, agent, stockholder, partner, member or employee of any business.

(j) 對於所持有營業實體出售部分或所有財產，或決定其政策的投票，執行合夥契約，有限責任公司的契約及修改；參與任何業務的並購、重整、合併、資本重組、清算及解散或其他型態之變化；投入額外的資本以取得更多股票或其他證券，或向任何業務提供有抵押、無抵押或次級貸款；信賴之註冊會計師或公共會計師的經營及財務報告，而不進行獨立調查；選擇及僱用任何業務的董事、執行長、僱員、信託代理人，並且給予上開人士酬勞；若是以任何身分處理任何業務相關事務，包含銀行或信託身分，從受託人自有資金或受託人的關聯公司的自有資金來借出資金，信託都要給予補償；事實上受託人作為信託持有公司的董事、經理、或股東、合夥人或員工，須避免產生利益衝突，此時受託人的行為須被評斷是否跟其產業有利益衝突。受託人對於其他董事、經理、代理人、股東、合夥行為或不行為，不須負任何責任。

(k) To divide any trust into two or more separate trusts so that the federal generation-skipping transfer tax inclusion ratio as defined in Section 2642(a) of the Code for each new trust after such division, shall be either zero (0) or one (1). Immediately after any such division, each separate trust shall have identical provisions to the original trust.  The Trustee may, at any time prior to a combination of such trusts, expend principal and exercise any other discretionary powers with respect to such separate trusts differently, invest such separate trusts differently, and take all other actions consistent with such trusts being separate entities. Further, the donee of any power of appointment with respect to a divided trust may exercise such powers differently for each separate trust created by the division.

(k) 將任一信託分割成兩個或數個衍生信託，因此根據國稅法規第2642(a)條，聯邦隔代移轉稅之應稅比例對於每個新的衍生信託都是零或一。在信託分割以後，每個衍生的信託都具有與原始信託相同的規定。受託人得在這些信託合併之前的任何時間，以不同的方式支出本金或行使自由裁量權，用不同的方式投資，並採取與該等信託為獨立實體相符之所有其他行動。此外，任何關於分割信託的受託人，得對各個分割的獨立信託行使不同的權力。

(l) To open checking and other banking and investment accounts in the name of the Trust and to designate the officer or officers of any corporate Trustee who shall have the authority to sign checks or withdraw funds from such accounts.

(l) 以本信託名義開立支票及其他銀行投資帳戶，並指定任何受託公司一名或多名的高級職員，授權其簽署支票或從該帳戶提款。

(m) To employ or otherwise deal with such agents, advisers and other counsel, including but not limited to entities affiliated with any Trustee or Investment Direction Adviser, and to pay out of income or principal or both the reasonable charges and fees of such agents, advisers and other counsel, as it shall in its sole discretion determine, including the power to select brokers and dealers affiliated with any Trustee or Investment Direction Adviser for the sale or purchase of any securities or any other investment property in the Trust.

(m) 聘用或以其他方式與代理人、顧問、或其他諮詢人員，包含但不限於與受託人或投資指示顧問相關聯的主體進行交易，用本金或收益支付其合理的費用，受託人的絕對裁量權得選擇與受託人或投資指示顧問相關聯的股票經紀人及券商買賣任何信託持有的證券或財產。

The Trustee shall be entitled to reimbursement for the charges and fees of such agents, advisers and other counsel out of principal or income or both as it shall in its sole discretion determine. This authorization may include, but shall not be limited to, an affiliated broker acting in a principal or agency capacity for equity and fixed income securities, routing orders for over-the-counter (OTC) stocks to a market maker affiliated with any Trustee or Investment Direction Adviser, routing listed stocks to specialists affiliated with any Trustee or Investment Direction Adviser, routing listed options through a proprietary trading operation affiliated with any Trustee or Investment Direction Adviser, or routing after-hours orders to a proprietary trading operation in which any Trustee or Investment Direction Adviser or an affiliate of any Trustee or Investment Direction Adviser owns an equity interest.

受託人依其單獨裁量權，用本金或收益支付代理人、顧問、及其他諮詢人員的費用。此授權包含但不限於關係經紀人以主要或代理身分處理股權及固定收益證券的本金，將櫃台買賣之股票、已發行股票、已發行之選擇權以及盤後交易向與受託人或投資指示顧問有關之市場發出訂單。

In such case the Trustee, Investment Direction Adviser or its respective affiliate may receive both monetary and non-monetary “payment for order flow,” including, without limitation, an inter-company transfer of funds in connection with orders routed to an affiliated market maker; monetary compensation (including fee sharing) from, and participation in the profits of, certain affiliated and independent exchange specialists who execute orders; other compensation as part of reciprocal order routing arrangements with various exchange specialists and dealer firms; and rebates and credits against fees paid by various exchanges to member firms. Except as required by law, the Trustee's compensation shall not be reduced by any additional compensation received by the Trustee, its parent, or any affiliate thereof, or any agent, principal, adviser, counsel, broker, dealer, market maker or specialist (including exchange specialist) affiliated with the Trustee, its parent or any affiliate thereof, for providing any of the services authorized herein.  Except as required by law, the Investment Direction Adviser's compensation shall not be reduced by any additional compensation received by the Investment Direction Adviser or any affiliate thereof, or any agent, principal, adviser, counsel, broker, dealer, market maker or specialist (including exchange specialist) affiliated with the Investment Direction Adviser or any affiliate thereof, for providing any of the services authorized herein.

在這些情况下，受託人或投資指示顧問或其各自關聯方可能收受貨幣及非貨幣形式的「訂單流支付」，包含但不限於與發送給其關聯交易商訂單有關的公司內部資金移轉；從與執行訂單有關的某些關聯或獨立交易專家處獲取的貨幣報酬（包含費用分成），並分享利潤；與其他交易專家及交易商公司就互惠訂單安排所獲得的報酬；以及各交易所向會員公司提供的回扣及費用抵免。除非法律要求，否則不得因受託人、其母公司或其關聯方，或與前三者有關聯的代理人、委託人、顧問、律師、經紀人、交易商、做市商或專家（包括交易所專家）提供本合約授權的服務而收受額外報酬，並因此使受託人的報酬減少。除非法律要求，亦不得因投資指示顧問或其關聯方，或與前兩者有關聯的代理人、委託人、顧問、律師、經紀人、交易商、做市商或專家（包括交易所專家）提供本合約授權的服務而收受額外報酬，並因此使投資指示顧問的報酬減少。

(n) To invest in, retain or otherwise deal in any securities managed, issued, underwritten or distributed by the Trustee or by any of its affiliates, any participation in any investment company registered under the Investment Company Act of 1940, or any investment fund exempt from registration under the Investment Company Act of 1940, for which the Trustee or its affiliates is an adviser or agent, and any other “affiliated investment” within the meaning of N.R.S Section 669.225 and to otherwise deal with or transact business with any of its affiliates, notwithstanding the fact that such Trustee or affiliate may receive separate fees, commissions or other costs directly from such security, fund, “affiliated investment,” dealing or transaction.

(n) 投資、保留或以其他方式處理由受託人或其關聯方所管理、發行、承銷、或分銷的證券，參與根據1940年投資公司法注册的任何投資公司，或根據1940年投資公司法免註冊的任何投資基金（受託人或其關聯方是該基金的顧問或代理），及內華達州修訂法規第669.225條所指的任何其他「關聯投資」，並以其他方式與其關聯方往來或進行交易，儘管事實上該受託人或關聯方可能直接從該證券、基金、或關聯投資上收取獨立的費用或佣金。儘管該受託人或關聯方可能直接從該證券、基金、「關聯投資」、往來或交易中收取單獨的費用、佣金或其他費用。

(o) Subject to the provisions of Article ELEVENTH of this Agreement relating to the Distribution Adviser, with regard to any trust created by or pursuant to this Agreement of which the Trustee has the power to invade the principal of the trust to make distributions to or for the benefit of one or more persons (the “First Trust”), the Trustee may instead exercise that power by appointing all or part of the principal of the First Trust subject to the power in favor of the Trustee of another trust (the “Second Trust”), provided, the beneficiaries of the Second Trust are beneficiaries of the First Trust at the time of the appointment in favor of the Trustee of the Second Trust.  Except to the extent limited by the immediately preceding sentence, the Second Trust may have dispositive provisions that differ from the First Trust.  The Second Trust may have administrative provisions that differ from the First Trust.  The Trustee must obtain the written consent of the Trust Protector prior to exercising the power conferred pursuant to this section (o).

(o) 在符合本合約第十一條關於分配顧問規定的前提下，對由本合約或根據本合約所設立、且受託人有權力動用信託本金以分配給一位或多為受益人的信託（「第一信託」），受託人也可執行此權力，將第一信託全部或部分的本金指定給其他信託（「第二信託」）的受託人，但在指定時第一信託及第二信託的受益人要相同。除了上述的限制外，第二信託得具有與第一信託不同的分配條款。第二信託得有不同於第一信託的管理規定。受託人在行使根據本條(o)所賦予的權力之前，必須取得信託保護人的書面同意。

EIGHTH  Exclusive Duties of Trustee

Notwithstanding any other provision of this Agreement, the Trustee shall have the following exclusive administrative duties, which shall be performed by the Trustee in the Trustee's sole discretion and not at the direction of any Adviser or Trust Protector, except for paragraphs (a) and (f) that follow to the extent such duties involve investment decisions:

第八條  受託人的專有職責

儘管有本合約的其他規定，在符合第十(b)(1)條的前提下，受託人應承擔以下專有的行政責任（除了以下涉及投資決定的第(a)與(f)項外），並在受託人的單獨裁量權下行使，而非在任何顧問或信託保護人的指示下行。

(a) To maintain an account or accounts for the purpose of the custody and safekeeping of the Trust assets, receiving trust income and contributions and from which trust expenditures and distributions are disbursed.

(b) To maintain storage of tangible personalty and evidence of intangible Trust property.

(c) Subject to section (c) of Article TWENTY-FOURTH, to maintain Trust records and to originate, facilitate and review Trust accountings, reports and other communications with the Notice Recipients, the Trust Protector and others (including unrelated third parties).

(d) To maintain an office for Trustee meetings and other Trust business.

(e) Subject to section (c) of Article TWENTY-FOURTH, to respond to inquiries concerning any Trust from the Notice Recipients, the Trust Protector and others (including unrelated third parties).

(f) To execute documents in connection with the performance of its duties under this Article.

(g) To retain accountants, attorneys, agents and other advisers in connection with the performance of the Trustee's administrative duties.

(h) To prepare and file (or arrange for the preparation and filing of) income tax returns for the Trust, and to file any disclosure forms required by the IRS.

(i) To allocate receipts and expenses to income or principal or partly to each.

(a) 為信託財產的保管及保全目的，信託收益的收取及本金的贈入，或信託的花費或分配，要保有不同的分類帳戶。

(b) 保存有形的個人物品及無形信託財產的證據。

(c) 在符合第二十三(c)條的前提下，保存信託紀錄及發起、促進、審查信託會計，報告及其他與應受通知人、信託保護人、及其他人（包含無關的第三方）的通聯紀錄。

(d) 為受託人的會議及信託業務維持辦公場所。

(e) 在符合第二十三(c)條的前提下，對於任何來自應受通知人、信託保護人或其他人士（包括無關的第三方）關於信託的詢問作出回應。

(f) 出具為履行本條規定職責的文件。

(g) 為履行受託人管理職責聘用會計師、律師、代理人及其他顧問，費用由本信託承擔。

(h) 為信託準備並申報（或安排他人準備並申報）所得稅申報表，並提交國稅局要求的任何揭露文件。

(i) 將收入與支出分配為收益或本金，或部分分配至二者。

NINTH  Investment Direction Adviser

Notwithstanding any other provision of this Agreement, there shall at all times be one or more Investment Direction Advisers (the “Investment Direction Adviser” or “Investment Direction Advisers”) to serve in accordance with this Article. The role and function of the Investment Direction Adviser is set forth in this Article. The Investment Direction Adviser shall serve in a fiduciary capacity and conform to the purposes of this Agreement. The Investment Direction Adviser shall be considered an “investment trust adviser” within the meaning of N.R.S Section 163.5543 or any successor statute.  Subject to the provisions of this Agreement, the Investment Direction Adviser shall have all of the powers and discretions of an investment trust adviser under N.R.S Section 163.5557(2) or any successor statute.

第九條  投資指示顧問

儘管本合約其他條文所述，根據本條，無論何時應有一位或一位以上的投資指示顧問在任，投資指示顧問有受託責任，並應遵守本合約之意旨。投資指示顧問應為內華達州修訂法規第163.5543條或任何後續法規中的「投資信託顧問」。在符合本合約規定的前提下，投資指示顧問應具有內華達州修訂法規第163.5557(2)條或任何後續法規所規定的投資信託顧問的所有權力及裁量權。

(a) Initial Appointment of Investment Direction Adviser 

The initial Investment Direction Adviser shall be [Name of Investment Direction Adviser]. All additional and subsequent Investment Direction Advisers shall be appointed in the manner provided in this Article. If more than two persons are serving as Investment Direction Adviser, an affirmative vote of a majority of such Investment Direction Advisers must be reached with respect to any decisions, actions taken or direction given. Otherwise, the Investment Direction Advisers must act unanimously.  Notwithstanding the foregoing, if more than one Investment Direction Adviser is serving, the Investment Direction Advisers may designate one such Investment Direction Adviser to communicate all directions to the Trustee.

(a)起始投資指示顧問之指派

 起始投資指示顧問為[Name of Investment Direction Adviser]。所有新增及繼任之投資指示顧問須按照本條規定指派。若投資指示顧問超過兩位，任何決定、行動、發出指示，皆須取得投資指示顧問過半數之贊成投票。否則全體投資指示顧問須一致行動。即便有前述規定，若有超過一位投資指示顧問在任，得指定一位投資指示顧問與受託人溝通。

(b) Role and Function

The Investment Direction Adviser shall hold and may exercise the full power to direct the Trustee with regard to the management of the investments of the Trust, including, but not limited to, the purchase, sale and retention of all of the Trust assets, and the exercise of voting, subscription, conversion, option and similar rights with respect to such property and the participation in and consent to any voting trust, reorganization, merger, dissolution or other action affecting any such property.  The Trustee shall follow the written direction of the Investment Direction Adviser with respect to all matters relating to the management and investment of Trust assets.  The Investment Direction Adviser shall have the sole authority and responsibility for all investment decisions with respect to the assets of the Trust.

(b)角色與功能

投資指示顧問得保留或執行其指示受託人關於管理信託投資之事宜，包括但不限於全部信託財產的購買、出售、保留，與關於該財產的投票、認購、轉換、選擇權與相似權利，及參與及同意任何股權信託、重組、合併、解散或其他影響該財產的行為。所有關於信託財產的管理與投資，受託人應遵循投資指示顧問的書面指示。投資指示顧問對信託財產的所有投資決定，有絕對權力且負完全責任。

(c) Loans, Guarantees and Creation of Entities 

Without in any way limiting the broad powers conferred upon the Investment Direction Adviser pursuant to this Article, the Investment Direction Adviser shall have the specific authority to direct the Trustee (i) to borrow and lend money and to guarantee the repayment of any indebtedness, for such periods of time and upon such terms and conditions as to rates, maturities, renewals and securities as the Investment Direction Adviser deems advisable, including the power to borrow from the Trustee itself and any of its affiliates and (ii) to mortgage, pledge or encumber such portion of the Trust property as the Investment Direction Adviser deems appropriate to secure any loans or indebtedness and as makers, endorsers or guarantors to renew or modify existing loans or guarantees.  The power to direct the Trustee to guarantee loans shall include the power to direct the Trustee to guarantee the loans of any partnership, limited liability company, corporation, business trust or other business entity owned in whole or in part by the Trust.  The Investment Direction Adviser shall also have the specific authority to direct the Trustee to create partnerships, limited liability companies, corporations, business trusts or other business entities and to transfer any portion of the Trust estate to such entity. Further, the Investment Direction Adviser shall have the authority to direct the Trustee with regard to amending, securing, paying, and otherwise dealing with any debts, promissory notes, and other financial obligations of the Trust.

(c) 貸款、擔保及創設實體

不限於本條所授予投資指示顧問之權力，投資指示顧問應有下列特別權力指示受託人：

(i)在一定期間內，借出或借入款項及保證償還債務，其利率、到期、展期及保證均依投資指示顧問認為適當之條件，包括向受託人或其關係企業借款；

(ii)以信託財產抵押、質押、設定負擔，擔保借款或負債，並作為立借據人、背書人或保證人以展期或修正現有貸款或保證；包括指示受託人為信託持有其全部或一部之合夥、有限責任公司、公司、商業信託或其他企業實體保證貸款之權力。投資指示顧問應有特別權力指示受託人設立合夥、有限責任公司、公司、商業信託或其他企業實體，並移轉任何信託財產給該實體。此外，投資指示顧問應有權指示受託人對信託債務、保證票據及其他金融義務，予以賠償、擔保、償還或處理。

(d) Directions to Trustee

Any direction from the Investment Direction Adviser to the Trustee shall be in writing, delivered by mail, courier, facsimile transmission, electronic mail, or otherwise in such form as the Trustee may specify from time to time by written notice to the Investment Direction Adviser.  Upon receiving a written direction from the Investment Direction Adviser, the Trustee shall within a reasonable time period attempt to contact the Investment Direction Adviser in order to confirm the authenticity of such written direction. If the Trustee is unable to obtain confirmation from the Investment Direction Adviser that the written direction was authentic, the Trustee shall not carry out such written direction, and shall be exonerated from any and all liability in connection with not carrying out the written direction. The Trustee shall have no obligation to investigate or confirm the authenticity of directions it receives or the authority of the person or persons conveying them, and the Trustee shall be exonerated from any and all liability in relying on any such direction from a person purporting to be the Investment Direction Adviser without further inquiry by the Trustee.

(d)指示受託人 

投資指示顧問給予受託人之指示必須為書面文件，透過信件、快遞、傳真、電子郵件或其他方式傳遞給受託人。受託人收到投資指示顧問的書面指示後，受託人應在合理時間內嘗試以電話聯繫投資指示顧問，以確認該書面指示的真實性。若受託人無法在收到書面指示後取得投資指示顧問電話確認該書面指示為真，則受託人將不得執行該書面指示，並毋須承擔任何責任。受託人沒有義務調查或確認指示文件的真實性，或傳遞文件之人是否經過授權。受託人信賴聲稱為投資指示顧問所給予的指示，不須負法律責任，亦毋須進一步詢問投資指示顧問。

(e) Liability of Trustee

Notwithstanding any other provision herein except Article EIGHTH, with respect to any part of the trust property subject to the direction of an Investment Direction Adviser, the Trustee shall be a “directed fiduciary” within the meaning of N.R.S Section 163.5548 and, as such, shall be entitled to the full protection of N.R.S Section 163.5549 without limitation. The Trustee shall exercise all powers with respect to investment decisions and all related management powers relating to the acquisition, disposition, retention, exchange, change in character, lending, borrowing, pledging, mortgaging, managing, voting, leasing, granting of options with respect to, insuring, abandoning, or in any other way relating to the investment or management of the assets of the Trust, only upon the written direction of the Investment Direction Adviser. The Trustee shall be under no duty to inquire into or monitor or question the prudence of, and shall have no liability of any kind with respect to, the investment of the Trust assets or the directions of the Investment Direction Adviser (or the failure of the Investment Direction Adviser to act) pursuant to this Article, notwithstanding any appearance of, or actual, conflict of interest of the Investment Direction Adviser or any other party. Any and all review of the investments by the Trustee shall be conclusively presumed to be solely for statement, tax reporting and/or other administrative purposes. The Trustee shall have no duty to conduct an independent review of documents presented to it by the Investment Direction Adviser. The Trustee shall act solely at the direction of the Investment Direction Adviser in executing and delivering any and all documents, such as purchase and sale agreements, necessary or convenient to, or otherwise prepared in connection with, the purchase, sale, exchange, transfer, pledge or other disposition or encumbrance of Trust investments and in making any and all representations and warranties appearing in any such documents. The Trustee shall not be obligated to forward to the Investment Direction Adviser any investment information about the assets/liabilities held in the Trust, including but not limited to any proxy, prospectus, company report or notice, without the specific written request of the Investment Direction Adviser. If directed to vote proxies, the Trustee shall not thereafter be liable for the manner in which those securities are voted or for any direct or indirect result of the voting.

(e)受託人之責任

儘管本合約其他條文所述，除第八條外，受限於投資指示顧問指示之信託財產，受託人為內華達州修訂法規第163.5548條定義之「受指示受託責任人」，且受到內華達州修訂法規第163.5549之保障（即受限於投資指示顧問指示之信託財產部分，受託公司毋須負擔相關責任）。受託公司僅在投資指示顧問之書面指示下，應執行所有投資決定之相關權力，及關於獲取、處置、保留、交換、變更、借貸、抵押、貸款、表決決議、出租、授予選擇權、購買保險、棄置、及其他任何投資或管理處置信託財產之權力。

對於信託財產的投資或投資指示顧問根據本條規定做出的指示（或投資指示顧問未採取行動），受託人沒有義務調查、監督或質疑其審慎性，也不承擔任何責任，即使投資指示顧問或任何其他方存在任何表面或實際的利益衝突。受託人對投資的任何及所有審查應被最終推定為僅出於報表、報稅及／或其他管理目的。受託人沒有任何責任對於投資指示顧問提供之檔案進行獨立之審核。受託人僅按照投資指示顧問的指示，簽署及交付與本信託投資的購買、出售、交換、轉讓、質押或其他處分或抵押有關的任何及所有必要或便利的文件，例如買賣合約，或另外準備與之相關的文件，並提出該些文件中所載的聲明與擔保。在沒有投資指示顧問的書面特定要求時，受託人沒有責任轉交任何關於本信託下之財產、負債等任何投信息予投資指示顧問，包含但不限於公司股東代理書、募股說明、公司報告及通知。如果在投資指示顧問的指示下代理投票，受託人在之後對於投票之結果不負任何責任。

(f) Liability of Investment Direction Adviser

The Investment Direction Adviser need not inquire into the Trustee's performance of its duties, and shall not be held liable for any loss whatsoever to any Trust, unless it results from actions taken through willful misconduct or gross negligence (pursuant to the limitations set forth in N.R.S Section 163.004(3)(a)) proven by clear and convincing evidence in the Court then having primary jurisdiction over the Trust, which such Court shall be the Nevada District Court for so long as Nevada remains the situs of the Trust. Notwithstanding the foregoing, the instrument appointing any Investment Direction Adviser may provide that such Investment Direction Adviser shall be required to abide by a more rigorous standard, including but not limited to the prudent person standard imposed by N.R.S Section 164.705 et seq., or in any corresponding provision of law which may be later enacted.

(f)投資指示顧問之責任

投資指示顧問不須調查受託人就其義務之履行情况，且不應對信託的任何損失負責，除非有明確證據經受託公司所在之法院認為基於內華達州修訂法規第163.004(3)(a)條之故意不當或重大過失行為。儘管如上所述，指派投資指示顧問的文件可要求該被指派投資指示顧問承受更嚴格的標準，包括但不限於內華達州修訂法規第164.705條的謹慎投資人標準。

(g) Indemnification

The Trustee shall, to the extent of the Trust assets and solely payable from the Trust assets, indemnify the Investment Direction Adviser for all losses, costs, damages, expenses and charges, public and private, including reasonable attorneys' fees, including those arising from all litigation, groundless or otherwise, that result from the performance or non-performance of the powers given to the Investment Direction Adviser under this Agreement (unless the Investment Direction Adviser has acted in a manner that does not comply with the standard of liability applicable to the Investment Direction Adviser).

(g)賠償

受託人在信託財產可支付的範圍內，承擔因本合約授予投資指示顧問權力之行為或不行為所產生的損失、成本、損害、費用與支出，不論公訴或私訴，包括合理的律師費（因訴訟而產生，或無理由或其他理由產生），除非投資指示顧問的行為不符合其責任標準。

(h) Resignation of Investment Direction Adviser

Any Investment Direction Adviser serving hereunder may resign at any time by providing a written instrument delivered to the Trustee, the Trust Protector and the Notice Recipients. Such resignation shall become effective at such time as the resigning Investment Direction Adviser shall provide in the resignation instrument.

(h)投資指示顧問之辭任

 任何投資指示顧問得隨時以書面通知受託人、信託保護人及應受通知人其辭職，並應於辭職書中載明之時點生效。

(i) Removal of Investment Direction Adviser

The Trust Protector shall have the power to remove any Investment Direction Adviser (other than [Name of Investment Direction Adviser], unless [Name of Investment Direction Adviser] is incapacitated) by providing a written instrument delivered to such Investment Direction Adviser, the Trustee and the Notice Recipients.  The removal shall become effective at such time as the Trust Protector indicates in the removal instrument.

(i)投資指示顧問之移除

信託保護人有權力移除投資指示顧問（除了[Name of Investment Direction Adviser] 以外，除非 [Name of Investment Direction Adviser]已無行為能力），且應以書面通知該投資指示顧問、受託人及應受通知人，並於解任通知書中所載明之時點生效。

(j) Appointment of Additional or Successor Investment Direction Advisers

[Name of Investment Direction Adviser] shall have the power to appoint a successor Investment Direction Adviser to serve in [her/his] place, by providing a written instrument delivered to such successor Investment Direction Adviser, the Trustee and the Notice Recipients. No other Investment Direction Adviser shall have the authority to appoint his or her own successor.  In the event [Name of Investment Direction Adviser] does not exercise this power or the designated successor Investment Direction Adviser does not accept such designation, the Trust Protector shall have the power to appoint a successor Investment Direction Adviser upon [Name of Investment Direction Adviser]'s resignation or inability to serve, and to appoint additional Investment Direction Advisers if at such time there are fewer than three Investment Direction Advisers serving and shall appoint a successor Investment Direction Adviser within thirty (30) days after the death, resignation, removal or incapacity of the last serving Investment Direction Adviser, by providing a written instrument delivered to such additional or successor Investment Direction Adviser, the Trustee and the Notice Recipients. The appointment of additional or successor Investment Direction Advisers shall become effective at such time as indicated in the appointment instrument and upon written acceptance by the designee. For such period as there otherwise would be no then serving Investment Direction Adviser, the Trust Protector shall serve as both Trust Protector and Investment Direction Adviser.  The fact that there is no Investment Direction Adviser serving at a given time does not obviate the requirement that an Investment Direction Adviser direct the Trustee to act with respect to investment decisions, and the Trustee shall have no responsibility with respect to investment decisions and shall not be liable for failing to act with respect to investment matters, in the absence of a direction from an Investment Direction Adviser.

(j)新增或繼任投資指示顧問之指派

[Name of Investment Direction Adviser] 有權以書面通知繼任投資指示顧問、受託人及應受通知人，指派繼任投資指示顧問替代其職位。沒有其他投資指示顧問有權力指派其繼任投資指示顧問。當[Name of Investment Direction Adviser]未行使此權力或繼任投資指示顧問不接受指派，且[Name of Investment Direction Adviser]辭任或無法擔任時，信託保護人應指定繼任投資指示顧問。並且於投資指示顧問少於三位時，信託保護人得新增投資指示顧問；信託保護人應於最後一位投資指示顧問過世、辭任、解任、或無行為能力情况下，30天內書面通知新增或繼任投資指示顧問、受託人、應受通知人，指派繼任投資指示顧問。指派經受指派人書面同意後於指派書中載明之時點生效。在沒有人作為投資指示顧問時，信託保護人同時擔任信託保護人與投資指示顧問。在沒有任何投資指示顧問的時期，不代表不須要由投資指示顧問指示受託人執行投資決定，在沒有投資指示顧問指示的情况下，受託人對投資決策不承擔任何責任，也不應對未能就投資事項採取行動負責。

(k) Power to Hire Agents 

The Investment Direction Adviser shall have the power to employ agents and direct the Trustee to pay such agents out of the Trust estate, such compensation as the Investment Direction Adviser deems reasonable. The Investment Direction Adviser may at any time and in its sole discretion provide investment and management services through a sub-adviser of the Investment Direction Adviser's selection. The Investment Direction Adviser shall be solely responsible for the supervision and oversight of any sub-adviser. The Investment Direction Adviser shall notify the Trustee in writing of its selection of any sub-adviser, and the Trustee shall be entitled to rely upon information and direction received from any sub-adviser until it receives written notification from the Investment Direction Adviser of its termination of such sub-adviser.

(k)僱用代理人之權力

投資指示顧問有權僱用代理人，並有權指示受託人由信託財產中支付代理人合理報酬。投資指示顧問隨時以其獨立裁量權透過其選擇的副手顧問提供投資與管理服務。投資指示顧問對副手顧問之監督負完全責任。投資指示顧問應書面通知受託人其選擇之副手顧問，且受託人有權信賴副手顧問提供之信息與指示，直到收到投資指示顧問之書面通知終止該副手顧問。

(l) Compensation

The Investment Direction Adviser shall be entitled to reasonable compensation for its services as agreed upon in writing by the Investment Direction Adviser and Trust Protector.

(l)報酬

TENTH  Trust Protector

Notwithstanding any other provision of this Agreement, there shall at all times be one or more Trust Protectors (the “Trust Protector” or “Trust Protectors”) to serve in accordance with the provisions of this Article.  The role and function of the Trust Protector is set forth in this Article. Except as expressly provided for in this Agreement, the Trust Protector shall serve in a fiduciary capacity and conform to the provisions of this Agreement.

第十條  信託保護人

儘管本合約另有其他規定，但應始終有一位或多位信託保護人（以下簡稱「信託保護人」）根據本條的規定提供服務。本條規範信託保護人的角色及職能。除非本合約另有明示規定外，信託保護人應以受託責任人的身分行事，並遵守本合約的規定。

(a) Initial Appointment of Trust Protector

The initial Trust Protector shall be [Name of Trust Protector].  All additional and subsequent Trust Protectors shall be appointed in the manner provided in this Article.  If more than two persons are serving as Trust Protectors, an affirmative vote of a majority of such Trust Protectors must be reached with respect to any decisions, actions taken or direction given.  Otherwise, the Trust Protectors must act unanimously.  Notwithstanding the foregoing, if more than one Trust Protector is serving, the Trust Protectors may designate one such Trust Protector to communicate all directions to the Trustee.

(a) 起始信託保護人之指派   

起始信託保護人為[Name of Trust Protector]。任何新增及繼任之信託保護人，須按本合約之規定指派。若信託保護人超過兩位，任何決定、行動、發出指示，皆須取得信託保護人過半數之贊成投票。否則全體信託保護人須一致行動。若有超過一位信託保護人在任，得指定一位信託保護人與受託人溝通。

(b) Powers 

The Trust Protector shall be considered a “trust protector” within the meaning of N.R.S Section 163.5547, or any successor statute. Pursuant to N.R.S Section 163.5553, or any successor statute, the Trust Protector shall have the powers granted to the Trust Protector in the other provisions of this Agreement, including the following powers:

(b)權力

 信託保護人應被視為內華達州修訂法規第163.5547條或任何後續法規所定義的「信託保護人」。根據內華達州修訂法規第163.5553條或任何後續法規，信託保護人應擁有本合約其他條款賦予信託保護人的權力，包含：

(1) To delegate any powers conferred upon the Trustee pursuant to this Agreement to an Adviser or such other person or entity as the Trust Protector so determines.

(1) 根據本合約授予受託人的任何權力，信託保護人得委由顧問或信託保護人決定的其他人或實體行使。

(2) To modify or amend the administrative and technical provisions with respect to any trust created by or pursuant to this Agreement at such times as the Trust Protector may deem appropriate for the proper or efficient administration of the Trust, to take advantage of changes in law or custom, and/or for tax purposes, in accordance with Article FIFTEENTH of this Agreement.

(2)為了適當或有效管理信託、利用法律或習慣的改變及／或稅務目的，在信託保護人認為適當時，得根據本合約第十五條的規定修訂依據本合約所設立的任何信託中的行政性及技術性條款。

(3) To designate the law of any jurisdiction (under which the terms of any trust created by or pursuant to this Agreement shall be capable of taking effect) to be the governing law of any trust created by or pursuant to this Agreement, as provided in Article TWENTIETH of this Agreement.

(3)根據本合約第二十條的規定，指定任何司法管轄區的法律作為依據本合約所設立之信託的準據法。

(4) To add and remove individuals and Charitable Organizations to and from the permissible class of beneficiaries of the trust created pursuant to the provisions of sections (b)(2), (c) and (e) of Article FIRST, except that the Trust Protector may not add the Grantor, the Grantor's creditors, the Trust Protector, the Trust Protector's creditors, the Trust Protector's minor children or the Trust Protector's minor children's creditors as a beneficiary under any circumstances. The Trust Protector's power to add and remove individuals and Charitable Organizations to and from the permissible class of beneficiaries and to release such power shall be exercisable in a non-fiduciary capacity and without the approval or consent of any person in a fiduciary capacity. Notwithstanding the foregoing, only [Name of Trust Protector] shall have the power under this section (b)(4) of Article TENTH, and no other Trust Protector shall have such power unless [Name of Trust Protector] provides that the successor Trust Protector shall have such authority in the instrument appointing the successor Trust Protector.

(4)依據第一(b)(2)、(c)以及(e)條之規定新增及移除任何個人及慈善組織為受益人，但在任何情况信託保護人不得新增委託人、委託人的債權人、委託人的遺產、委託人遺產的債權人、或信託保護人、信託保護人的債權人、信託保護人的遺產、信託保護人遺產的債權人、信託保護人的未成年子女以及信託保護人未成年子女的債權人為受益人。此新增及移除之權力，得以非受託責任進行，也毋須任何受託責任人同意批准。儘管如上所述，僅有[Name of Trust Protector]得執行第十(b)(4)條所述之權力。除非[Name of Trust Protector]將此權力經指派文件賦予給繼任信託保護人，否則除[Name of Trust Protector]之外之信託保護人無此權力。

(5) To direct the Trustee to divide the Trust estate as set forth in section (c) of Article FIRST of this Agreement.

(5)指示受託人進行第一 (c) 條分割信託財產。

(6) To remove and replace the Trustee as provided in Article SIXTEENTH of this Agreement.

(6)根據本信託合約第十六條移除及替換受託人。

(7) To remove any Investment Direction Adviser and appoint additional and successor Investment Direction Advisers as provided in Article NINTH of this Agreement.

(7)移除本信託合約第九條投資指示顧問及指派新增的及繼任的投資指示顧問。

(8) To remove any Distribution Adviser and appoint additional and successor Distribution Advisers as provided in Article ELEVENTH of this Agreement.

(8)根據本信託合約第十一條移除分配顧問及指派新增的及繼任的分配顧問。

(9) To appoint additional and successor Trust Protectors as provided in this Article.

(9)根據本條指派新增的及繼任的信託保護人。

(10) To appoint a Special Fiduciary in accordance with Article EIGHTEENTH of this Agreement; and to remove any Special Fiduciary and appoint successor Special Fiduciaries.

(10)依本合約第十八條，指派、移除特別受託責任人及指定繼任者。

(11) To enter into fee agreements with the Trustee, the Investment Direction Adviser and the Distribution Adviser.

(11)與受託人、投資指示顧問、分配顧問訂定費用合約。

(12) To direct the Trustee to merge a trust in accordance with section (b) of Article SIXTH of this Agreement and to direct the Trustee as to which trust governs administration of the merged trusts.

(12)指示受託人依第六條(b)合併信託，並指示受託人以哪一個信託管理合併後的信託。

(13) Notwithstanding the preceding provisions of this section, during any period in which a trust beneficiary, or any person appointed by a trust beneficiary who is related or subordinate to such trust beneficiary within the meaning of Section 672(c) of the Code, is serving as the Trust Protector of a trust, such Trust Protector shall be unable to exercise the powers set forth in sections (b)(2), (b)(3), (b)(4), (b)(5) and (b)(12) of this Article TENTH with respect to such trust.

(13) 儘管如本合約前條所述，當信託受益人或任何信託受益人所指派之人，且該受指派人符合國稅法規第672(c)條規範下，與受益人間具有關聯或從屬身分之人，作為本信託之信託保護人時，則該信託保護人不得行使或參與第十(b)(2)、(b)(3)、 (b)(4)、(b)(5) 以及 (b)(12) 條之權力。

(c) Directions to Trustee

Any direction to the Trustee from the Trust Protector shall be in writing, delivered by mail, courier, facsimile transmission, electronic mail, or otherwise in such form as the Trustee may specify from time to time by a written instrument delivered to the Trust Protector. Upon receiving a written direction from the Trust Protector, the Trustee shall within a reasonable time period attempt to contact the Trust Protector in order to confirm the authenticity of such written direction. If the Trustee is unable to obtain confirmation from the Trust Protector that the written direction was authentic, the Trustee shall not carry out such written direction, and shall be exonerated from any and all liability in connection with not carrying out the written direction. The Trustee shall have no obligation to investigate or confirm the authenticity of directions it receives or the authority of the person or persons conveying them, and the Trustee shall be exonerated from any and all liability in relying on any such direction from a person purporting to be the Trust Protector without further inquiry by the Trustee.

(c)給受託人之指示

信託保護人給予受託人之指示必須為書面文件，透過信件、快遞、傳真、電子郵件或其他方式傳遞給受託人。受託人收到信託保護人的書面指示後，受託人應在合理時間內嘗試通過電話聯繫信託保護人，以確認該書面指示的真實性。若受託人無法在收到書面指示後取得信託保護人電話確認該書面指示為真，則受託人將不得執行該書面指示，並毋須承擔任何責任。受託人沒有義務調查或確認指示文件的真實性，或傳遞文件之人是否經過授權。受託人信賴聲稱為信託保護人所給予的指示，不須負法律責任，亦毋須進一步詢問信託保護人。

(d) Liability of Trustee

The Trustee need not review whether the Trust Protector is satisfying its responsibilities hereunder. The Trustee shall incur no liability for any act or failure to act by the Trust Protector, or for acting on a direction of the Trust Protector and it shall not be liable for any loss to the Trust resulting from any action taken at the direction of the Trust Protector, or taken by the Trustee in accordance with the direction of the Trust Protector.  The Trustee shall have no duty to monitor the conduct of the Trust Protector, provide advice to the Trust Protector or consult with the Trust Protector or communicate with or warn or apprise any beneficiary or third party concerning instances in which the Trustee would or might have exercised the Trustee's own discretion in a manner different from the manner in which the Trust Protector exercised the Trust Protector's discretion.  Furthermore, the Trustee shall have no liability to any Trust beneficiary or any other person whose interest arises under the Trust for the Trustee's good faith reliance on the provisions of this Article or any other provision of this Agreement concerning actions of the Trust Protector (unless the Trustee has acted with willful misconduct or gross negligence proven by clear and convincing evidence in the Court then having primary jurisdiction over the Trust, which such Court shall be the District Court in the State of Nevada so long as Nevada remains the situs of the Trust). The Trustee shall not be liable for the acts or defaults of the Trust Protector.

(d)受託人之責任

受託人不須檢視信託保護人是否盡責。受託人對於信託保護人執行或無法執行之行為，或執行信託保護人之指示而受有損失，不須負責。受託人不須監督信託保護人之行為，不須提供信託保護人建議，也不須因信託保護人之指示行使方式與受託人不同警告或提醒受益人或第三人。受託人對受益人或其他人因受託人善意信賴本合約條款所生之利益不負責，除非基於受託人之故意不當或重大過失行為，且在法院有明確之證據。受託人不對信託保護人之作為或不作為負責。

(e) Limitations of Responsibilities 

The Trust Protector shall have no duty to monitor the conduct of the Trustee, the Investment Direction Adviser or the Distribution Adviser, and shall not be liable for any exercise or failure to exercise the powers granted herein, provided that the Trust Protector shall consider in good faith the advisability of their exercise if and when requested to do so by a beneficiary, his or her guardian or a member of his or her family. The Trust Protector shall not be liable for the acts or defaults of the Trustee or any Adviser.

(e)責任之限制

 信託保護人不須監控受託人、投資指示顧問或分配顧問之行為，且對其被授予權力之行使及不行使不負法律責任；但基於受益人要求，信託保護人應善意考慮受託人、投資指示顧問及分配顧問行使權力之適當性。信託保護人不應對受託人或任何顧問之行為負責。

(f) Indemnification

The Trustee shall, to the extent of the Trust assets and solely payable from the Trust assets, indemnify the Trust Protector for all losses, costs, damages, expenses and charges, public and private, including reasonable attorneys' fees, including those arising from all litigation, groundless or otherwise, that result from the performance or non-performance of the powers given to the Trust Protector under this Agreement (unless the Trust Protector has acted with willful misconduct or gross negligence proven by clear and convincing evidence in the Court then having primary jurisdiction over the Trust which such Court shall be the District Court in the State of Nevada for so long as Nevada remains the situs of the Trust).

(f)賠償

受託人在信託財產可支付的範圍內，應保障信託保護人不受損失、成本、損害、費用與支出，公訴或私訴，包括合理的律師費（因訴訟而產生，或無理由或其他理由產生），除非為信託保護人之故意不當或重大過失行為，其經法院確定有明確之證據，否則應包括本合約授予信託保護人之權力之行使或不行使而產生的訴訟。

(g) Resignation of Trust Protector

Any Trust Protector serving hereunder may resign at any time by providing a written instrument delivered to the Trustee and the Notice Recipients.  Such resignation shall become effective at such time as the resigning Trust Protector shall provide in the resignation instrument.

(g)信託保護人之辭任

任何信託保護人得隨時以書面通知受託人及應受通知人其辭任，並應於辭任書中載明之時點生效。

(h) Appointment of Additional or Successor Trust Protectors

The Trust Protector shall have the power to appoint additional Trust Protectors if at such time there are fewer than three Trust Protectors serving, and shall have the power to designate a successor Trust Protector to serve upon the death, removal, resignation or incapacity of the last serving Trust Protector by providing a written instrument delivered to such additional or successor Trust Protector, the Trustee and the Notice Recipients; provided that all such designated or appointed additional or successor Trust Protectors are subject to the removal power set forth in section (i) of this Article TENTH.

(h)新增或繼任信託保護人之指派

信託保護人少於三位時，信託保護人得新增信託保護人。就任中的信託保護人過世、被移除、辭任或無行為能力時，其餘信託保護人有權以書面通知繼任信託保護人、受託人以及應受通知人，指定繼任信託保護人；以上所述之繼任或新增之信託保護人皆應受第十(i)條所述之移除權力之規範。

The appointment of additional or successor Trust Protector shall become effective at such time as the Trust Protector provides in the appointment instrument and upon written acceptance by the designee. Upon the removal, resignation, death or incapacity of the last serving Trust Protector, and provided a successor Trust Protector has not been designated in accordance with the foregoing provisions (or if so designated, the designated successor has declined the appointment or failed to accept the appointment within twenty (20) days), then the following individuals in the order named shall appoint a successor Trust Protector by providing a written instrument delivered to the successor Trust Protector, the Trustee and the Notice Recipients:

新增或繼任信託保護人之指派經受指派人書面同意後於信託保護人指派書中載明之時點生效。當就任中的信託保護人過世、被移除、辭任或無行為能力時，而無法以前項指定繼任者時（或指定繼任者拒絕就任，或未能於指派書送達20日內同意就任時），則依下列人士依序指定繼任者。

1. Prior to the division of the Trust estate in accordance with section (c) of Article FIRST, [Name of Trust Protector], while living and competent, followed by a majority of the beneficiaries of the highest generational level who are competent and at least twenty-two (22) years of age and to or for whom the income of the Trust may then be distributed or applied, or if there is not a majority decision by such beneficiaries to appoint a successor Trust Protector, or if there is no such beneficiary, a majority of the beneficiaries who are competent and at least twenty-two (22) years of age and to or for whom the income of the Trust may then be distributed or applied, or if there is not a majority decision by such beneficiaries to appoint a successor Trust Protector, the Investment Direction Adviser; and

1.信託分割前，為[Name of Trust Protector]（若為在世且具行為能力），次為輩份最長的世代，具行為能力、年滿22歲、且有資格收到分配的受益依其多數決來決定指派。若無法做出多數決，則為全部具行為能力、年滿22歲、且有資格收到分配的受益人，並依其多數決決定指派。若仍無法做出多數決，則由投資指示顧問決定繼任信託保護人。

2. After the division of the Trust estate in accordance with section (c) of Article FIRST, [Name of Trust Protector], while living and competent, followed by the Primary Beneficiary, if the Primary Beneficiary is competent and at least twenty-two (22) years of age (or his or her parents if the Primary Beneficiary is under age twenty-two (22), or the Primary Beneficiary's legal guardian if the Primary Beneficiary is incapacitated), or if none, the Investment Direction Adviser.

2.信託分割後，為[Name of Trust Protector]（若為在世且具行為能力），次為主要受益人（若具行為能力且年滿22歲；若主要受益人未滿22歲，則由其父母代表；若主要受益人無行為能力，則由其監護人代表），若無，則由投資指示顧問決定繼任信託保護人。

At no time may the Grantor serve as Trust Protector of any Trust created by or pursuant to this Agreement.  In the event of a vacancy in the office of Trust Protector for a period of thirty (30) days, the Trustee may petition the Court then having jurisdiction over the Trust for the appointment of a successor Trust Protector.  All costs of such petition, including reasonable attorneys' fees, shall be a proper charge to the Trust estate.

委託人不得擔任信託保護人。當信託保護人職缺空缺超過30天，受託人得請求該司法管轄區之法院指派繼任信託保護人。所有請求之成本，包含合理之律師費用，將從信託財產中支付。

(i) Removal of Trust Protector

Any Trust Protector (other than [Name of Trust Protector], unless [Name of Trust Protector] is incapacitated) may be removed in the same manner, and by the same individuals, as a successor Trust Protector may be appointed pursuant to section (h) of this Article, except that the removal shall be by a written instrument delivered to the removed Trust Protector, the Trustee and the Notice Recipients and the removal shall become effective at such time as shall be indicated in the removal instrument.

(i)信託保護人之解任 

任何信託保護人（但不包括[Name of Trust Protector]，除非其喪失行為能力）得依本(h)條多數決之方式被解任，惟應以書面通知被移除之信託保護人、受託人以及應受通知人。解任於通知書送達被移除之信託保護人、受託人以及應受通知人時，依解任書中載明之移除時點生效。

(j) Agents and Advisers

The Trust Protector is authorized to hire agents and advisers to assist the Trust Protector in carrying out its duties, and to direct the Trustee to pay such agents and advisers, out of the Trust estate, such compensation as the Trust Protector deems reasonable.

(j)代理人與顧問

信託保護人有權僱用代理人或顧問協助信託保護人行使職權，並有權指示受託人由信託財產支付代理人或顧問報酬。

(k) Compensation

The Trust Protector shall be entitled to reasonable compensation for its services as agreed upon in writing by the Trust Protector and a majority of the Notice Recipients who are competent, or if there is no competent Notice Recipient, by a majority of the adult beneficiaries of the highest generational level who are competent, or if there is no adult beneficiary of the highest generational level who is competent, by a majority of the adult beneficiaries who are competent.

(k)報酬

信託保護人有權為其服務收取合理報酬，報酬由信託保護人與具行為能力之應受通知人以多數決訂定書面協議，或若沒有具行為能力之應受通知人，則為輩份最長之世代其具行為能力的成年受益人之多數決來訂定。若無，則為具行為能力的成年受益人之多數決。

ELEVENTH  Distribution Adviser

Notwithstanding any other provision of this Agreement, there may at any time be one or more Distribution Advisers (the “Distribution Adviser” or “Distribution Advisers”) to serve in accordance with the provisions of this Article. The role and function of the Distribution Adviser is set forth in this Article. The Distribution Adviser shall serve in a fiduciary capacity and conform to the purposes of this Agreement.

第十一條  分配顧問

儘管本合約其他條文之規定，在任何時點得有一位或一位以上的分配顧問（以下簡稱「分配顧問」）。分配顧問之功能須符合本合約訂立目的及其角色具有受託責任。

(a) Initial Appointment of Distribution Adviser

The initial Distribution Adviser shall be [Name of Distribution Adviser]. All additional and subsequent Distribution Advisers shall be appointed in the manner provided in this Article. If more than two persons are serving as Distribution Adviser, an affirmative vote of a majority of such Distribution Advisers must be reached with respect to any decisions, actions taken or direction given. Otherwise, the Distribution Advisers must act unanimously.  Notwithstanding the foregoing, if more than one Distribution Adviser is serving, the Distribution Advisers may designate one such Distribution Adviser to communicate all directions to the Trustee.

(a)起始分配顧問之指派

起始分配顧問為[Name of Distribution Adviser]。所有之新增或後續分配顧問應以條文中規定之指定方式指派。若分配顧問超過兩位，任何決定、行動、發出指示，皆須取得分配顧問過半數之贊成投票。否則全體分配顧問須一致行動。儘管如本條前述，若有超過一位分配顧問在任，得指定一位分配顧問與受託人溝通。

(b) Role and Function

The Distribution Adviser shall hold and may exercise the full power to direct the Trustee to distribute income and principal of the Trust pursuant to the standards established under this Agreement.  The Trustee shall follow the direction of the Distribution Adviser with respect to all matters concerning the distribution of income or principal of the Trust. Only in the event no Distribution Adviser is then serving, the Trustee shall hold and may exercise the full power to make discretionary distributions of income and principal of the Trust pursuant to the standards established under this Agreement.

(b)角色與功能

分配顧問得依本合約所建立之標準指示（或不作為）受託人分配信託本金或收益。受託人應遵循分配顧問之指示。僅在無人擔任分配顧問時，受託人得保留或執行依本合約建立之標準，就信託本金或收益進行裁量性分配之權力。

(c) Directions to Trustee

Any direction to the Trustee from the Distribution Adviser shall be in writing, delivered by mail, courier, facsimile transmission, electronic mail, or otherwise in such form as the Trustee may specify from time to time by a written instrument delivered to the Distribution Adviser. Upon receiving a written direction from the Distribution Adviser, the Trustee shall within a reasonable time period attempt to contact the Distribution Adviser in order to confirm the authenticity of such written direction. If the Trustee is unable to obtain confirmation from the Distribution Adviser that the written direction was authentic, the Trustee shall not carry out such written direction, and shall be exonerated from any and all liability in connection with not carrying out the written direction. The Trustee shall have no obligation to investigate or confirm the authenticity of directions it receives or the authority of the person or persons conveying them, and the Trustee shall be exonerated from any and all liability in relying on any such direction from a person purporting to be the Distribution Adviser without further inquiry by the Trustee.

(c) 給受託人之指示

分配顧問給予受託人之指示必須為書面文件，透過信件、快遞、傳真、電子郵件或其他方式傳遞給受託人。受託人收到分配顧問的書面指示後，受託人應在合理時間內嘗試通過電話聯繫分配顧問，以確認該書面指示的真實性。若受託人無法在收到書面指示後取得分配顧問電話確認該書面指示為真，則受託人將不得執行該書面指示，並毋須承擔任何責任。受託人沒有義務調查或確認指示文件的真實性，或傳遞文件之人是否經過授權。受託人信賴聲稱為分配顧問所給予的指示，不須負法律責任，亦毋須進一步詢問分配顧問。

(d) Liability of Trustee

Notwithstanding any other provision herein, with respect to distribution made pursuant to the direction of the Distribution Adviser, the Trustee shall be a “directed fiduciary” within the meaning of N.R.S. Section 163.5548 and, as such, shall be entitled to the full protection of N.R.S Section 163.5549 without limitation.  Furthermore, provided a Distribution Adviser is then serving:

(d)受託人之責任

儘管本合約有任何其他規定，對於根據分配顧問的指示進行的分配，受託人應為內華達州修訂法規第163.5548條所定義的「受指示受託責任人」，且受內華達州修訂法規第163.5549條的全面保護，不受任何限制。 此外，當有分配顧問時：

(1) The Distribution Adviser shall have sole responsibility (and the Trustee shall have no responsibility) for all discretionary actions involving any distribution of income or principal of the Trust.  The Trustee shall make only such distributions of income or principal as the Distribution Adviser directs, or that are non-discretionary and mandated by the terms of the Trust.

(1)分配顧問對涉及任何分配本金或收益之裁量權負單獨之責任（受託人對此不負任何責任），受託人僅按分配顧問之指示或依照信託規定之方式分配收益或本金。

(2) The Trustee shall be under no obligation to review the beneficiaries' needs or requests for income or principal distributions, make any recommendation with respect to such distributions, solicit any direction from the Distribution Adviser, calculate the impact of any distribution on the likely duration of the Trust, ensure the equality of distributions among the beneficiaries, or review whether the Distribution Adviser is satisfying its responsibilities hereunder.

(2)受託人並無義務檢查受益人對於收益或本金分配之需求或要求、該分配提供意見、請求分配顧問給予相關指示、計算任何分配對於信託存續期間之影響、確保受益人分配之公平或檢視分配顧問是否盡責。

(3) The Trustee shall incur no liability for any act or failure to act by the Distribution Adviser, or for acting on a direction of the Distribution Adviser and it shall not be liable for any loss to the Trust or any claim of inequality, partiality or unreasonableness resulting from any action taken at the direction of the Distribution Adviser, or taken by the Trustee in accordance with the direction of the Distribution Adviser.

(3)受託人針對分配顧問執行、執行失敗之行為或執行分配顧問之指示而受有損失、或對任何因此分配顧問之指示所為之行為，所招致之不公、偏袒、有欠合理之聲明毋須負責。

(4) The Trustee shall have no duty to monitor the conduct of the Distribution Adviser, provide advice to the Distribution Adviser or consult with the Distribution Adviser or communicate with or warn or apprise any beneficiary or third party concerning instances in which the Trustee would or might have exercised the Trustee's own discretion in a manner different from the manner directed by the Distribution Adviser.

(4)受託人不須監督分配顧問之行為，不須提供其相關意見，亦不須因其判斷與分配顧問有異而須警告或提醒受益人或第三人。

(5) The Trustee shall have no liability to any Trust beneficiary or any other person whose interest arises under the Trust for the Trustee's good faith reliance on the provisions of this Article or any other provision of this Agreement concerning distribution decisions (unless the Trustee has acted with willful misconduct or gross negligence proven by clear and convincing evidence in the Court then having primary jurisdiction over the Trust, which such Court shall be the District Court in the State of Nevada for so long as Nevada remains the situs of the Trust).

(5)除經內華達州地方法院（若其具管轄權）確定有明確之證據證實受託人之故意不當或重大過失行為，受託人根據本合約善意信賴本合約條文所作之分配決定，對信託受益人及對信託有利益之人毋須負責。

(e) Liability of Distribution Adviser 

The Distribution Adviser shall not be held liable to any beneficiary for any distribution decision made hereunder, unless it results from actions taken in willful misconduct or through gross negligence proven by clear and convincing evidence in the Court then having primary jurisdiction over the Trust, which such Court shall be the District Court in the State of Nevada for so long as Nevada remains the situs of the Trust. The Distribution Adviser shall not be liable for the acts or defaults of the Trustee or any other Adviser.

(e)分配顧問之責任

分配顧問就其分配決定不對任何受益人負責，除非其分配決定經內華達州地方法院（若其具有管轄權）有明確證據證實，出於分配顧問之故意不當或重大過失行為。分配顧問不對受託人或其他顧問的行為或不行為負責。

(f) Indemnification

The Trustee shall, to the extent of the Trust assets and solely payable from the Trust assets, indemnify the Distribution Adviser for all losses, costs, damages, expenses and charges, public and private, including reasonable attorneys' fees, including those arising from all litigation, groundless or otherwise, that result from the performance or non-performance of the powers given to the Distribution Adviser under this Agreement (unless the Distribution Adviser has acted in a manner that does not comply with the standard of liability applicable to the Distribution Adviser).

(f)賠償

受託人應以信託資產為限，並以信託資產為唯一支付來源，對分配顧問因履行或不履行本合約賦予分配顧問的權力而造成的所有損失、費用、損害、開支及收費（包括合理的律師費），向分配顧問進行賠償（除非分配顧問的行為不符合適用於分配顧問的責任標準）。

(g) Resignation of Distribution Adviser

Any Distribution Adviser serving hereunder may resign at any time by providing a written instrument delivered to the Trustee, the Trust Protector and the Notice Recipients.  Such resignation shall become effective at such time as the resigning Distribution Adviser shall provide in the resignation instrument.

(g) 分配顧問之辭任

任何分配顧問得隨時以書面通知受託人、信託保護人以及應受通知人其辭任，並應於辭任書中載明之時點生效。

(h) Removal of Distribution Adviser

The Trust Protector shall have the power to remove any Distribution Adviser by providing a written instrument delivered to such Distribution Adviser, the Trustee and the Notice Recipients.  The removal shall become effective at such time as the Trust Protector indicates in the removal instrument.

(h)分配顧問之解任 

信託保護人有權力移除分配顧問，且應以書面通知該分配顧問、受託人以及應受通知人，並應於解任書中載明之時點生效。

(i) Appointment of Additional or Successor Distribution Advisers

The Trust Protector shall have the power to appoint additional Distribution Advisers if at such time there are fewer than three Distribution Advisers serving and shall have the power to designate a successor Distribution Adviser upon the death, resignation, removal or incapacity of the last serving Distribution Adviser by providing a written instrument delivered to such additional or successor Distribution Adviser, the Trustee and the Notice Recipients.  The appointment of additional or successor Distribution Advisers shall become effective at such time as the Trust Protector provides in the appointment instrument and upon written acceptance by the designee.  At no time may the Grantor serve as Distribution Adviser of any trust created by or pursuant to this Agreement.  In the event a beneficiary or any person appointed by a trust beneficiary who is related or subordinate to such trust beneficiary within the meaning of Section 672(c) of the Code, is serving as Trust Protector and has the power to appoint Distribution Advisers, such beneficiary or person may not appoint himself or herself or any party who is a related or subordinate party to such beneficiary or person under Section 672(c) of the Code, to serve as Distribution Adviser of any trust created by or pursuant to this Agreement.

(i)新增或繼任分配顧問之指派

當分配顧問少於三位時，信託保護人有權指派繼任之分配顧問，或當最後之分配顧問過世、解任、辭任或其已無能力勝任，信託保護人有權以書面通知其他或繼任之分配顧問、受託人以及應受通知人，指派繼任分配顧問。指派經受指派人書面同意後於指派書中載明之時點生效。根據本合約，在任何情况下，信託委託人皆不得擔任任何本信託及衍生信託之分配顧問。當受益人同時擔任信託保護人或由其指派之信託保護人與受益人間有國稅法規第672(c)條關係而有權指定分配顧問時，受益人或該人不得指派與該受益人或該信託保護人有國稅法規第672(c)條規定相關或具從屬關係之人擔任本合約之分配顧問。

(j) Compensation

The Distribution Adviser shall receive reasonable compensation for its services, but only if and in such amount as the Trust Protector directs in writing to the Trustee.

(j)報酬

分配顧問應因其服務收取合理之報酬，其數額由信託保護人書面指示受託人。

TWELFTH  Payment of Death Taxes and Administration Expenses

On the death of the beneficiary of any trust created by or pursuant to this Agreement, if the principal of such trust is included in the estate of the beneficiary for transfer tax purposes, the Trustee shall, unless otherwise directed by the beneficiary's Will, distribute from such trust to the personal representative of the beneficiary's estate, an amount equal to the sum of all additional transfer taxes and costs of administration payable by such personal representative as a result of the inclusion of the trust in the beneficiary's estate.  Certification of such personal representative as to the amount of such additional taxes and costs will be determinative for all purposes.

第十二條  遺產稅及行政規費

當本信託之受益人或任何衍生自本合約的信託的受益人過世時，若其信託本金被納入應稅遺產中，則除非另有受益人之遺囑指示，受託人應分配相當於所有遺產稅額與行政費用的金額給受益人的遺產管理人。無論針對任何目的，遺產管理人對遺產稅額與行政費用的金額之確認有決定權。

The Trustee shall make such distributions directly to the appropriate payee, if so directed by such personal representative. The Trustee shall pay any tax imposed under Chapter 13 of the Code as a result of a “taxable termination” attributable to any trust created by or pursuant to this Agreement from the principal of such trust, charging such payments ratably against the property in respect of which such termination occurred.

受託人若受遺產管理人之指示，直接支付該分配給遺產管理人指定的適當收款人。受託人應支付根據稅法第十三章因本合約或本合約衍伸之任何信託本金「應稅終止」所應課徵的稅額，其索取之費用是依終止原因發生時之財產比例計算得出。

THIRTEENTH  Waiver of Prudent Investor Rule

The Investment Direction Adviser is authorized (but not directed) to direct the Trustee to acquire and retain investments not regarded as traditional for trusts, including investments that would be forbidden or would be regarded as imprudent, improper or unlawful by the “prudent person” rule, “prudent investor” rule, N.R.S Section 164.705 et seq., any rule or law concerning the duty of loyalty, any rule or law limiting, prescribing, or voiding or making voidable any interested party or self-dealing transaction, or any other rule or law which restricts a fiduciary's capacity to invest. The purpose in granting the foregoing authority is to modify the “prudent person” rule, “prudent investor” rule, or any other rule or law, including any prudent investor rule set forth in Nevada's Uniform Prudent Investor Act, N.R.S Section 164.705 et seq., which would otherwise restrict a fiduciary's ability to invest based on the nature of the investment itself.  The Investment Direction Adviser may direct the Trustee to invest in any type of property, wherever located, including, but not limited to, any type of security or option, improved or unimproved real property, and tangible or intangible personal property, and in any manner, including direct purchase, joint ventures, partnerships, limited partnerships, limited liability companies, corporations, mutual funds, business trusts or any other form or participation or ownership whatsoever.

第十三條  謹慎投資人條款之豁免

投資指示顧問有權（但非被指示）指示受託人取得或持有傳統上被「謹慎人」條款、「謹慎投資人」條款、內華達州修訂法規第164.705條以及任何規範忠實義務相關的規則或法律，以及任何限制、描述、或避免任何受託責任人自我交易，或其他會限制投資忠實義務能力的限制規則或法律認為是不謹慎、不適當或不法的行為，或被禁止的投資目標。授予上述權力的目的是修改「謹慎人」規則，「謹慎投資人」規則或任何其他規則或法律，包括《內華達州統一謹慎投資人法》（內華達州修訂法規第 164.705條及以下）中規定的任何謹慎投資人規則。否則將根據投資本身的性質限制受託責任人的投資能力。投資指示顧問得指示受託人投資任何種類的財產，包括但不限於投資任何形式、任何地點的財產、任何形式的股票選擇權、改良過或沒有改良過的不動產、有形或無形的動產等等。或任何種類的行為，包括但不限於直接購買、合資、合夥、有限合夥、有限責任公司、股份有限公司、共同基金、商業信託，或其他任何形式的參與、所有權等。

Furthermore, the Investment Direction Adviser may direct the Trustee to acquire property from, transfer property to, obtain services from, provide services to, and otherwise enter into contracts, understandings, arrangements, and other dealings, of any kind or nature, with the Investment Direction Adviser or any other person or entity (each such person or entity hereinafter referred to as a “Third Party”) whether or not the Third Party is in any manner related to, or affiliated with, the Investment Direction Adviser or any other person or entity related to, or affiliated with, the Investment Direction Adviser and without regard to whether the Investment Direction Adviser, acting in its corporate or personal capacity or in any other capacity, or any person related to, or affiliated with, the Investment Direction Adviser has other contracts, understandings, arrangements or dealings, whether or not for remuneration, with the Third Party.  In directing the Trustee, the Investment Direction Adviser may disregard any or all of the following factors:

此外，投資指示顧問得指示受託人自投資指示顧問或任何其他人士或實體（以下各該人士或實體統稱為「第三方」）購買財產、移轉財產、取得服務、提供服務，或以任何形式與該投資指示顧問或第三方訂立契約、協議、安排或進行其他各類往來，無論該第三方是否以任何方式關聯於或從屬於投資指示顧問，或其他以任何方式關聯於或從屬於投資指示顧問而不管投資指示顧問以公司身分、個人身分或其他任何身分之人；或任何第三方是否與投資指示顧問另外訂有合約或協議，無論該合約或協議是否關於報酬或價金。投資指示顧問於指示受託人時，得忽略下列任何一項或全部的因素：

(a) Whether a particular investment, or the Trust investments collectively, will produce a reasonable rate of return or result in the preservation of principal.

(a)對於任何特定的投資或整體信託投資，是否會產生合理的投資報酬率或本金維持率。

(b) Whether the acquisition or retention of a particular investment or Trust investments collectively are consistent with any duty of impartiality as to the different beneficiaries. No such duties shall exist.

(b)對於取得或保留任何特定的投資或整體信託投資，是否在不同的受益人間保持公平一致。投資指示顧問對此沒有責任。

(c) Whether the acquisition or retention of a particular investment or any aspect of the administration of the investment violates any duty of loyalty or rule against self-dealing.  No duty of loyalty shall exist to the extent such duty would limit or preclude self-dealing transactions.

(c) 對於一項特定投資的取得或保留，或從任何投資管理的面向上，是否違反任何忠實義務或自我交易原則。在忠實義務會限制或阻止自我交易的限度內，不存在忠實義務。

(d) Whether the Trust is diversified. No duty to diversify shall exist.

(d)對於信託是否分散投資。投資指示顧問並沒有責任分散投資。

(e) Whether any or all of the Trust investments would traditionally be classified as too risky or speculative for trusts.  The entire Trust may be so invested.  The Investment Direction Adviser shall have sole and absolute discretion in determining what constitutes acceptable risk and what constitutes proper investment strategy.

(e)任何特定的投資或全體信託投資，在傳統上是否被分類為高風險或投機性的投資。投資指示顧問應有單獨且絕對的裁量權來決定哪些是可接受風險的投資策略，哪些是適當的投資策略。

The purpose in granting the foregoing authority is to modify the “prudent person” rule, “prudent investor” rule, the application of N.R.S Section 164.705 et seq., the duty of loyalty, the rule against self-dealing, or any rule or law which restricts a fiduciary's ability to invest insofar as any such rule or law would prohibit an investment or investments because of one or more factors listed above, or any other factor relating to the nature of the investment itself.

給予上述權力的目的是為了修改「謹慎人」條款、「謹慎投資」人條款、內華達州修訂法規第164.705條相關規定、忠實義務原則、規範自我交易之規定以及任何因為上述列出的一個或多個因素而禁止投資，或因為任何其他與投資本身性質相關的因素，而限制受託人投資的規則或法律的適用。

FOURTEENTH  Trustee's Commissions

For services rendered as Trustee under this Agreement, any Trustee shall be entitled to reasonable compensation for his, her or its services, as well as be entitled to reimbursement for all expenses reasonably incurred in performing his, her or its duties hereunder. Any corporate Trustee may receive (or retain) payment in accordance with its schedule of rates as published from time to time and as in effect at the time such compensation becomes payable, unless otherwise agreed.  No termination fee shall be charged upon removal or resignation of a Trustee. However, such Trustee shall be entitled to reasonable compensation for time and materials for additional services over and above the Trustee's normal duties in transferring Trust assets and administration of the Trust to the new Trustee.

第十四條  受託人之報酬

任何受託人就其依本合約範圍內提供之服務與隨之產生的費用開銷有權要求合理的報酬與報銷。受託人如為公司組織，得依其公開之收費表來收取（或者保留）費用，除非另有協議，否則報酬從收費表中第一筆報酬生效時開始支付。而且，受託人在終止或辭任時沒有另外的解約或終止費，但就其移轉信託財產給新受託人、行政事項等此種受託人一般業務，所產生之額外服務的時間以及勞務得請求報酬。

FIFTEENTH  Trust to be Irrevocable

This Agreement, and any trust created by or pursuant to this Agreement, is irrevocable and at no time shall there be any right or power in the Grantor to alter, amend or terminate the same or any part thereof.  However, the Trust Protector is authorized to modify or amend the administrative and technical provisions with respect to any trust created by or pursuant to this Agreement at such times as the Trust Protector may deem appropriate for the proper or efficient administration of the Trust, to take advantage of changes in law or custom, and/or for tax purposes, provided no modification or amendment made hereunder shall (i) increase or extend the obligations, liabilities and/or responsibilities of the Trustee without its prior written consent;(ii) alter the beneficial interests of the Trust beneficiaries;(iii)extend the duration of the Trust or the time for vesting of any beneficial interest in the Trust beyond the period provided for in Article THIRD of this Agreement; or(iv) grant any person the power to add to the beneficiaries or to a class of beneficiaries; (v) modify the prohibition on the appointment of the Grantor as a Trustee, Distribution Adviser, or Trust Protector or give the Grantor any additional rights or powers with respect to the trust property; (vi) eliminate or change any power given to any person under this Agreement to remove a Trustee, Distribution Adviser, Investment Direction Adviser, or Trust Protector; or (vii) modify this Article. No Trust Protector shall participate in the exercise of this power to amend if: (i) such Trust Protector would be deemed to possess a general power of appointment or to the extent such participation would otherwise result in the inclusion of trust property in the estate of such Trust Protector for federal estate tax purposes or render such Trust Protector liable for federal gift taxes; or (ii) the possession of such power by such Trust Protector would cause the income of any trust under this Agreement to be taxed to such Trust Protector solely by reason of the possession of such power.

第十五條  不可撤銷信託

本合約以及依本合約設立之信託為不可撤銷信託，且委託人不得變更、修正或終止本合約內容以及依其設立之信託。然而，為了信託行政管理效率，信託保護人有權力變更或修正管理、技術部分相關條文，但不得變更下述內容：(i)沒有事先經書面同意即增加或延長受託人的義務、責任和職責；(ii) 變更信託受益人權益；(iii) 延長信託時間，或逕行延長本合約第三條中，信託期間或延後交付受益人之信託權益；或(iv)授予任何人增加受益人或增加一類受益人的權力；(v)修改關於禁止委託人為受託人、分配顧問或信託保護人的禁令，或賦予委託人與信託財產有關的任何其他權利或權力；(vi)取消或更改根據本合約賦予任何人移除受託人、分配顧問、投資指示顧問或信託保護人的權力；或(vii)修改本條。在以下情况下，任何信託保護人均不得參與行使此項權力：(i)該信託保護人被視為具有一般指派權，或在這種參與下會導致在信託財產中納入信託財產的程度。出於聯邦遺產稅的目的，使該信託保護人承擔聯邦贈與稅的責任；或 (ii) 由於信託保護人擁有該項權力，將導致本協議項下任何信託的所得僅因該權力的擁有而須由該信託保護人課稅。

SIXTEENTH  Resignation, Removal and Appointment of Trustees

The following provisions shall govern the resignation, removal and appointment of any Trustee serving hereunder:

第十六條  受託人之辭任、解任及任命

受託人之辭任、解任及任命應遵循以下規定：

(a) Resignation of Trustee

Any Trustee may resign at any time and without cause.  Any such resignation shall be in a writing delivered to the Trust Protector, the Investment Direction Adviser, the Distribution Adviser and the Notice Recipients.  Such resignation shall become effective at such time as the resigning Trustee shall provide in the resignation instrument.

(a)受託人之辭任

任何一位受託人得隨時辭任，且應以書面通知信託保護人、投資指示顧問、分配顧問及應受通知人，並應於該辭任書中載明之時點生效。

(b) Removal of Trustee

The Trust Protector shall have the power to remove any Trustee by providing a written instrument delivered to the Trustee, the Investment Direction Adviser, the Distribution Adviser and the Notice Recipients provided that contemporaneously with and as a condition to such removal the Trust Protector shall appoint a successor Trustee which is an individual residing in Nevada who regularly serves as a fiduciary of trusts for the benefit of persons other than members of such individual's family or a corporation or other entity that has an office for the conduct of such business in Nevada and which is not related or subordinate to the Grantor or to the person or persons then authorized to appoint a Trustee, within the meaning of Section 672(c) of the Code, in place of the Trustee being removed. The removal shall become effective at such time as the Trust Protector indicates in the removal instrument.

(b)受託人之解任

信託保護人有權力移除受託人，且應以書面通知受託人、投資指示顧問、分配顧問及應受通知人。移除同時並應指派繼任受託人，其係居於內華達州之居民，且可經常性地基於信託關係人之利益履行其忠實義務，而非其家族內之其他成員。或是在內華達州擁有營業處所之公司、法人團體。根據國稅法規第672(c)條，該信託的受託人和受益人或是其他關係人員，不能成為該信託的受託人。解任應於解任書中載明之時點生效。

(c) Appointment of Successor Trustee

Upon any Trustee serving hereunder ceasing to serve as Trustee hereunder, whether due to resignation, removal, or otherwise, the Trust Protector shall appoint a successor Trustee within thirty (30) days by providing a written instrument delivered to such successor Trustee, the outgoing Trustee, the Investment Direction Adviser, the Distribution Adviser and the Notice Recipients. Such appointment shall become effective at such time as the Trust Protector provides in the appointment instrument and upon written acceptance by the designee.  At no time may the Grantor or any beneficiary of the Trust, or any party who is a related or subordinate party to the Grantor or any beneficiary of the Trust under Section 672(c) of the Code, serve as Trustee of the Trust.

(c)繼任受託人之指派

無論是因為辭職、解職或其他原因而不委任此受託人，信託保護人應在30天內指派繼任受託人並提供書面文件給原受託人、繼任受託人、投資指示顧問、分配顧問以及應受通知人。此指派經受指派人書面同意後於指派書中載明之時點生效。委託人、本信託受益人、及國稅法規第672(c)條下與委託人或本信託受益人具有關聯或從屬身分之人，均不得擔任本信託的受託人。

(d) Delivery of Trust Assets

Upon the resignation or removal of any Trustee serving hereunder, such Trustee shall, within ninety (90) days after it resigns or is removed and upon receipt of a standard release and indemnification, and any other similar documents reasonably satisfactory to the resigning or removed Trustee, deliver any assets held hereunder to the successor Trustee whose appointment has become effective under the above provisions of this Article.

(d) 信託財產之移轉

任何受託人在辭任或被解任後，該受託人應在辭任或被解任後的90天內以及收到合理的免責與補償文件及其他相類似文件後，將根據本合約持有的任何財產交付給依上述規定生效之繼任的受託人。

(e) Liability of Predecessor Trustee

Any successor Trustee shall be deemed vested with all the duties, rights, titles and powers, whether discretionary or otherwise, as if originally named as Trustee. No successor Trustee shall be liable for any act or failure to act of any predecessor Trustee. The successor Trustee shall be specifically relieved of the duty to examine the accounts of the predecessor Trustee. The Successor Trustee may accept the account rendered and the property delivered by the predecessor Trustee as a full and complete discharge to the predecessor Trustee, without incurring any liability for so doing.

(e) 前任受託人之責任

任何繼任受託人都被視為擁有全部的責任、權力和權利，如同前任的受託人一樣。繼任受託人不須要對前任受託人的作為或不作為負責。繼任受託人也不須要審查前任受託人的帳目，此外繼任的受託人可以接受前任受託人所提供的信託財產，作為前任受託人完全解除其責任，且毋須對此負責。

(f) Merger of Trustee

In case of the merger or consolidation of the corporate Trustee, or the transfer of substantially all of the assets of the corporate Trustee to another corporation, the resulting or transferee company shall continue to serve hereunder without notice to any party.

(f) 受託公司之合併

如果公司受託人簡易合併、新設合併，或將公司受託人的大部分財產移轉給另一家公司，則另一家接受移轉的信託公司則會成為繼任的公司受託人，且毋須通知任何人。

SEVENTEENTH  Subchapter S Stock

Notwithstanding any other provision of this Agreement, but subject to the provisions of Article NINTH of this Agreement relating to the Investment Direction Adviser, if any Subchapter S stock becomes an asset of any trust created by or pursuant to this Agreement, then the Trustee shall have the power:

第十七條  S公司股票

即便本合約有其他的條款，但應受限於本合約第九條關於投資指示顧問之規定，如任何S公司股票變成根據本合約所設之信託的財產，則受託人應擁有下列權力：

(a) To elect, in its discretion, to qualify any trust holding Subchapter S stock as an “electing small business trust” under Section 1361(e) of the Code; or

(a) 可依其裁量，選擇將任何持有S公司股票的信託其資格確定為在國稅法規第1361(e)條規定下的「選擇的小型企業信託」；或

(b) To segregate the Subchapter S stock and hold such stock in the separate trust all of the income of which shall be distributed no less frequently than annually to the income beneficiary of the trust and there shall be only one income beneficiary of such trust; any distribution of principal during the term of the trust shall be distributed only to the current income beneficiary; the current income beneficiary's income interest shall terminate on the earlier of the termination of the trust or the death of the income beneficiary; and upon termination of the trust during the lifetime of the current income beneficiary, all principal and income of such separate trust shall be distributed to the income beneficiary.

(b) 將S公司股票分別出來並由單獨的信託持有。該信託的全部收益應至少每年分配給信託受益人，且此單獨的信託僅有一位收益受益人；任何信託期間的本金分配應當僅被分配給其現任收益受益人；現任收益受益人的收益持分應當被終止於信託截止日或是受益人的過世日，以較早發生日為準；在現任受益人存活期間信託終止時，所有本金和任何單獨信託的收益應當被分配給其受益人。

It is the Grantor's intention that the trusts described in this section (b) which hold Subchapter S stock as an asset shall be Qualified Subchapter S Trusts within the meaning of Section 1361(d) of the Code. The Trustee shall make elections and/or distributions and take such other steps as may be necessary or desirable to maintain the qualification of all such trusts as Qualified Subchapter S Trusts, including the division of any trust into separate shares one of which shall hold Subchapter S stock and the other of which shall hold other assets, which shall then be held, administered and distributed as separate trusts.

委託人的意圖是本(b)條中所描述持有S公司股票財產的信託，應當是國稅法規第1361(d)條定義的Qualified Subchapter S Trust。受託人應當決定選擇及／或分配，並且採取必要或適當的步驟維持所有Qualified Subchapter S Trust的合格性，其包括將信託分割為數個持分，其中一個持有S公司的股票，其餘則持有其他財產，然後作為單獨的信託持有、管理及分配。

EIGHTEENTH  Interested Fiduciary

Notwithstanding the general powers conferred upon the Trustee, the Investment Direction Adviser, the Distribution Adviser and the Trust Protector (for purposes of this Article, “Fiduciary”) pursuant to this Agreement, no Fiduciary serving shall:

第十八條  受託責任關係人

儘管依據本合約，受託人、投資指示顧問、分配顧問及信託保護人（為本條之目的，下稱「受託責任人」）被授予概括性的權力，受託責任人不得：

(a) make or participate in the making of discretionary distributions of income or principal to or for the benefit of such Fiduciary unless such distribution is limited by an ascertainable standard relating to the education, health, maintenance or support of such Fiduciary;

(a)為自身利益進行或參與裁量性分配收益或本金，除非該分配是依據與教育、健康、維持相關的標準進行；

(b) terminate or be a party to the decision to terminate any separate trust created by or pursuant to this Agreement of which such Fiduciary is a beneficiary;

(b) 終止或參與終止依本合約設立的任何衍生信託（受益人為受託責任人的信託）；

(c) make discretionary allocations of receipts or expenses as between income and principal of any separate trust created by or pursuant to this Agreement of which such Fiduciary is a beneficiary, unless such Fiduciary acts in a fiduciary capacity whereby such Fiduciary has no power to enlarge or shift any beneficial interest;

(c) 自由裁量分配收益或費用，分配衍生信託（受益人為受託責任人的信託）的收益及本金，除非受託責任人以受託責任職權行事，並且無權擴大或轉移權益；或

(d) make or participate in the making of discretionary distributions that would discharge a legal obligation of such Fiduciary, or terminate or be a party to the decision to terminate any separate trust created by or pursuant to this Agreement if such termination would discharge a legal obligation of such Fiduciary;

(d)為免除自身的法律責任而做出或參與裁量性分配；或受託責任人不得為免除自身的法律責任而終止或參與終止信託。

(e) have any power relating to any insurance policy on the life of such Fiduciary if it would otherwise be treated as an incident of ownership for purposes of Section 2042 of the Code;

(e)若其根據國稅法規第2042條，因此被視為所有權之事件，而擁有關於此受託相關人任何壽險保單之相關權力；

(f) have any power relating to the right to vote (directly or indirectly) shares of any controlled corporation (as such term is defined under Section 2036(b)(2) of the Code) transferred to the trust by such Fiduciary or by a party who is related or subordinate to such Fiduciary within the meaning of Section 672(c) of the Code; or

(f)直接或間接擁有，因其或是依國稅法規第672(c)條規定與其相關或與其具從屬關係之人，轉入此信託之任何受控公司（依國稅法規第2036(b)(2)條）投票權；

(g) have any power that could otherwise cause such Fiduciary or the Grantor to have a retained interest under Sections 2035 through 2042 of the Code.

(g)擁有能使其受託相關人或委託人獲致國稅法規第2035條以及同法第2042條規定保留盈餘之任何權力。

A power and/or discretion which a Fiduciary is prohibited from possessing and/or exercising pursuant to the foregoing provisions may be possessed or exercised by the remaining Fiduciary or Fiduciaries of the same type, or if such remaining Fiduciary or Fiduciaries is or are prohibited from possessing or exercising the power and/or discretion, a disinterested fiduciary (“Special Fiduciary”) may be appointed by the then acting Trust Protector for the sole purpose of possessing and/or exercising such powers and discretions. A Special Fiduciary appointed hereunder may be any individual or corporation which is not related or subordinate to any then-acting Fiduciary within the meaning of Section 672(c) of the Code. The power granted the Trust Protector in this Article shall include the power to remove and replace the Special Fiduciary by a written instrument delivered to the Special Fiduciary being removed or the Special Fiduciary being appointed, as the case may be, and the Trustee.  The removal or appointment shall become effective at such time as indicated in the removal instrument or the appointment instrument. A Special Fiduciary may resign as Special Fiduciary by providing a written instrument delivered to the Trustee and the Trust Protector and such resignation shall become effective as indicated in the resignation instrument.

受託責任人根據上述規定被禁止持有及／或行使權力及／或自由裁量權，得由同一類型的其餘受託責任人持有或行使，或者，若這些剩餘的受託責任人被禁止行使權力及／或自由裁量權時，時任信託保護人得委任無利害關係的受託責任人（以下簡稱「特別受託責任人」），其唯一目的是擁有及／或行使此等權力和自由裁量權。本合約下指派的特別受託責任人得為與國稅法規第672(c)條中所指的時任受託責任人無關或不具從屬關係的任何個人或公司。本條中授予信託保護人的權力應包括移除及撤換特別受託責任人，且信託保護人須以書面通知受託責任人有關其指派或解任之事宜並通知受託人。解任或指派應在解任書或指派書所載明之時點生效。特別受託責任人得向受託人及信託保護人遞交書面辭任書辭去特別受託責任人之職務，辭任應在辭任書中所載明之時點生效。

No Special Fiduciary shall incur any liability for any act or omission they have done unless it results from actions taken in willful misconduct or through gross negligence proven by clear and convincing evidence in the Court then having primary jurisdiction over the Trust, which such Court shall be the District Court in the State of Nevada for so long as Nevada remains the situs of the Trust. The Trustee shall have no duty to monitor the conduct of the Special Fiduciary, provide advice to the Special Fiduciary or consult with the Special Fiduciary or communicate with or warn or apprise any beneficiary or third party concerning instances in which the Trustee would or might have exercised the Trustee's own discretion in a manner different from the manner in which the Special Fiduciary exercised the Special Fiduciary's discretion.

任何特別受託責任人均不會因任何行為或不行為而產生責任，除非是內華達州地方法院（只要內華達州仍然是信託的所在地點）確定為事證明確之故意不當或重大過失行為。受託人沒有義務監督特別受託責任人的行為、向特別受託責任人提供諮詢、與特別受託責任人協商，或當受託人與特別受託責任人間的自由裁量相左時，受託人不須與受益人或第三方商談或提出警告。

NINETEENTH  Definitions 

For all purposes of this Agreement:

(a) Whenever the words “child,” “children,” “descendant,” “descendants,” or “issue” appear in this Agreement, they shall mean the lawful lineal descendants of the first, second or any other degree of [Name of Beneficiary 1] and [Name of Beneficiary 2], including descendants who have been conceived at any specific point in time relevant to such provision and who thereafter survive birth within ten months of such specific time, and also including adopted descendants (only a person adopted while under the age of [twenty-one (21)] years shall be deemed to be a child and an issue of the adopting person and an issue of the ascendants of the adopting person, and, furthermore, the children and issue of the person so adopted shall be deemed to be issue of the adopting person and his or her ascendants). A person born out of wedlock shall not be deemed to be a child or an issue of his or her parent or an issue of the ascendants of his or her parent unless such child is acknowledged in writing by such parent.

第十九條    定義

(a) 本合約中的「子女」、「後裔」、「後代」等詞彙代表[Name of Beneficiary 1] 及 [Name of Beneficiary 2]所生之第一、第二或任何代的直系後代，包括懷胎十月內出生的後代，並且包括被收養的後代（只有在[21]歲前被收養的被收養人才會被視為收養人的後代以及收養人祖先之後代，更甚者，該被收養人之後代會被視為收養人的後代以及收養人祖先之後代）。非婚生子女除非獲得其父母的書面承認，不應被視為其父母的子女或其父母的祖先的後代。

(b) Wherever the word “Trustee” appears in this Agreement, it shall be construed to mean the Trustee then qualified and serving as such whether of the masculine, feminine or neuter gender and whether serving in the singular or plural.

(b) 本合約中的「受託人」一詞，則不論是男性、女性還是中性，不論是單數還是複數皆指本合約中之受託人。

(c) Wherever the words “Distribution Fiduciary” appear in this Agreement, they shall mean the Distribution Adviser or the Trustee, depending on who then holds the power to direct discretionary distributions of the Trust estate.

(c) 本合約中的「分配受託責任人」一詞指分配顧問或受託人，取決於誰就信託財產得指示裁量性分配的權力。

(d) The term “discretionary distribution” shall mean a beneficial interest in any trust created under this Agreement and shall be solely a discretionary interest within the meaning of N.R.S Section 163.419, or any successor statute or statutes, and shall not be interpreted or construed to be a mandatory interest within the meaning of N.R.S Section 163.4185(1)(a), or any successor statute or statutes or support interest within the meaning of N.R.S Section 163.4187, or any successor statute or statutes.

(d)「裁量性分配」一詞是指根據本合約設立的任何信託中的受益權益，其應僅為內華達州修訂法規第163.419條或任何後續法規中的裁量性利益，而不得被解釋或理解為內華達州修訂法規第163.4185(1)(a)條所指的強制性利益，或內華達州修訂法規第163.4187條或任何後繼法令所指的支持性利益。

(e) The term “direction(s)” when referencing instructions to be given to the Trustee by the Investment Direction Adviser, the Distribution Adviser or the Trust Protector shall mean a direction or instruction, in writing, delivered by mail, courier, facsimile transmission, electronic mail or otherwise, in such form or forms as the Trustee may specify from time to time by written notice to the Investment Direction Adviser, Distribution Adviser or Trust Protector, as the case may be, signed by the party giving the direction. The Trustee shall have no obligation to investigate or confirm the authenticity of directions it receives or the authority of the person or persons conveying them, and the Trustee shall be exonerated from any and all liability in relying on any such direction from a person purporting to be the Investment Direction Adviser, Distribution Adviser or Trust Protector without further inquiry by the Trustee.

(e) 在提及投資指示顧問、分配顧問或信託保護人向受託人發出的指示時，「指示」一詞係指通過郵件、快遞、傳真、電子郵件或其他方式，並以受託人不定期指定並以書面通知投資指示顧問、分配顧問或信託保護人的格式，由給予指示之人簽署後對受託人發出。受託人沒有義務調查或確認其收到指示的真實性，或傳達這些指示的人的權限；受託人毋須進一步調查，即可免除其信賴自稱是投資指示顧問、分配顧問或信託保護人所給予的指示的所有責任。

(f) Wherever the term “Notice Recipients” appears in this Agreement, it shall mean the following individuals:

(f) 本合約中的「應受通知人」一詞應指以下個人：

1. Prior to the division of the Trust estate in accordance with section (c) of Article FIRST, [name of the person other than Trust Protector] only, while living and competent, followed by Trust Protector, while living and competent, followed by each beneficiary who is competent and at least twenty-two (22) years of age and to or for whom the income of the Trust may then be distributed or applied (and the legal guardian, if any, then acting for any such beneficiary who is incapacitated); and
2. 根據第一(c)條分割信託財產之前，首先是[信託保護人以外之人]（若為在世且具行為能力），其次是信託保護人（若為在世且具行為能力），其次是每個受益人，該受益人須有行為能力，至少二十二（22）歲，並且符合信託收益分配資格；及
3. After the division of the Trust estate in accordance with section (c) of Article FIRST, the Trust Protector with respect to its separate Trust only, while living and competent, followed by the Primary Beneficiary if the Primary Beneficiary is competent and at least twenty-two (22) years of age (or his or her parent who is a descendant of [Name of Beneficiary 1] or [Name of Beneficiary 2] if the Primary Beneficiary is under age twenty-two (22), or legal guardian of the Primary Beneficiary if the Primary Beneficiary is incapacitated).

2.根據第一(c)條分割信託財產之後，僅通知各個信託在世且具行為能力的信託保護人，其次是具行為能力且滿22歲之主要受益人（若主要受益人未滿22歲而其父母為[Name of Beneficiary 1]或[Name of Beneficiary 2]的後代，則通知其父母；如主要受益人喪失行為能力，則應通知其監護人）。

(g) Wherever the term “Charitable Organizations” is used in this Agreement, it shall mean any one or more charitable organizations or institutions that then qualify under Section 2055 or 2522 of the Code for a charitable deduction, or any such one or more organizations that are charitable organizations under the laws of the [Taiwan/the United States].

(g) 本合約中「慈善組織」一詞應指任何一個或多個依國稅法規第2055條或第2522條得主張慈善扣除額慈善組織或機構，或任何指任何一個或多個符合[臺灣／美國]法規下的慈善組織或機構。

(h) Whenever the words “incapacity” or “incapacitated” appear in this Agreement, the Grantor, Trustee, Adviser or Trust Protector shall be deemed to be incapacitated: (i) during any period that such individual is legally incompetent as determined by a court of competent jurisdiction; (ii) during any period that a conservator or guardian for such individual has been appointed, based upon his or her incapacity;

(h) 本合約中「無行為能力」或「無行為能力的」一詞，在下列情况中委託人、受託人、顧問或信託保護人應被視為無行為能力：(i) 在任何期間，具有管轄權的法院認定為無行為能力者；(ii) 因其無行為能力而為其指定保護人或監護人之期間內；

(iii) during any period when two (2) physicians licensed to practice medicine certify in writing to the Trustee (if the Grantor's capacity is at issue), to the Grantor and Trust Protector (if the Trustee's capacity is at issue), to the Grantor, Trust Protector and Trustee (if an Adviser's capacity is at issue) or to the Grantor and Trustee (if the Trust Protector's capacity is at issue), that in the opinion of such physicians, such individual, as a result of illness, age, or other cause, no longer has the capacity to act prudently or effectively in financial affairs; or

(iii) 在任何期間，當兩位持有醫學執照的醫生認為由於疾病、年齡或其他原因，該個人不再具備在財務事務中謹慎或有效行事的能力，以書面向受託人（如果涉及委託人的行為能力問題）、委託人及信託保護人（如果涉及受託人的行為能力問題）、委託人、信託保護人及受託人（如果涉及顧問的行為能力問題）或委託人及受託人（如果涉及信託保護人的行為能力問題）提出證明時；或

(iv) thirty (30) days after Trustee, Trust Protector, or any Trust beneficiary requests the Grantor, Trustee, Adviser, or Trust Protector, as applicable, to provide a certificate from a physician licensed to practice medicine that, in the opinion of such physician, such individual has the capacity to act prudently or effectively in financial affairs if the Grantor, Trustee, Adviser, or Trust Protector, as applicable, fails to provide such certification within such period.

(iv) 在委託人、信託保護人或任何信託受益人要求委託人、受託人、顧問或信託保護人（視情况而定）提供一份由持有執照的醫生所出具證明（即該醫生認為該個人有能力在財務事務上謹慎或有效率地行事）後的三十（30）天內，如果委託人、受託人、顧問或信託保護人（視情况而定）未能於該期間內提供該證明文件。

(i) Wherever the word “Code” appears in this Agreement, it shall mean the Internal Revenue Code of 1986, as amended, and as interpreted by the Treasury Regulations thereunder (including Temporary and Proposed Regulations), any provisions amendatory thereof, supplemental thereto, or substituted therefore.

(i) 本合約中「國稅法規」一詞應指經修訂之美國1986年國稅法規、「財務條例」（包括「臨時及擬議規章」）對其之解釋以及任何嗣後修改、增補或刪減之版本。

TWENTIETH  Controlling Law 

This Agreement creates a Nevada trust and all matters pertaining to its validity, construction and administration shall be determined in accordance with the laws of the State of Nevada, subject only to the following provisions.  Any action, claim, demand, suit or proceeding involving the Trust must be brought in the District Court in the State of Nevada for so long as the situs of the Trust shall be the State of Nevada.

第二十條  管轄法律

本合約創設一內華達州信託，與該信託之有效性、設立及管理有關的所有事項，皆應根據內華達州的法律規定。只要該信託的地點還是在內華達州，任何涉及本信託財產的訴訟、聲請、請求，或行政程序必須提交內華達州地方法院。

Without limiting the foregoing, the validity, construction, performance, and effect of this Agreement shall be governed by the laws of the State of Nevada and any question arising hereunder shall be construed or determined according to such laws, except where preempted by federal law. Venue shall lie with the Second Judicial District in the County of Washoe. Additionally, without limiting the foregoing:

在不限制前述規定的前提下，本合約的有效性、解釋、執行及效力應受內華達州修訂法規律的約束，並且根據本法律所產生的任何疑問均應根據該法律解釋或確定，除非聯邦法律另有規定。 地點應位於瓦肖郡的第二司法區。另外，在不限制上述規定的情况下：

(a) The Trust Protector shall have the power to designate the law of any other jurisdiction (under which the terms of any trust created by or pursuant to this Agreement shall be capable of taking effect) to be the governing law of any trust created by or pursuant to this Agreement, and to declare:

(a) 信託保護人有權根據本合約指定任何其他司法管轄區之法律作為由本合約設立或根據本合約設立的任何信託的管轄法律，並聲明：

(1) that such trust shall thereafter be governed by and take effect according to the laws of the jurisdiction so designated, the courts of which shall become the forum or situs for the administration of such trust, as well as all matters applicable to the administration thereof, or

(1) 此後該信託應依照被指定的管轄法律生效及進行管理，該法院應成為管理該信託以及相關事項的管轄法院，或

(2) that, to the extent permitted by law, such trust shall thereafter be governed by and take effect according to the laws of the jurisdiction so designated, but that the forum or situs for the administration of such trust shall be a different jurisdiction designated by the Trust Protector.

(2) 在法律允許的範圍內，該信託往後應根據所指定的管轄法律生效及管理，但管理該信託的法院或地點應是由信託保護人指定不同的司法管轄區。

(b) Such designation and/or declaration shall be set forth in a written instrument delivered to the Trustee and the Notice Recipients that shall contain the powers and provisions that are necessary to enable such trust to be capable of taking effect under the laws of such jurisdiction(s), and that may also contain such other powers and provisions as the Trust Protector may determine to be in the best interest of the beneficiaries, provided that such powers and provisions do not (i) increase or extend the obligations, liabilities and/or responsibilities of the Trustee without its prior written consent or (ii) infringe upon any rule against perpetuities that is applicable to such trust.

(b) 該指定及／或聲明應以書面交付給受託人及應受通知人，文中應包含讓該信託能依法律生效的必要權力及規定；在信託保護人認為符合受益人最佳利益的情况下，還可能包含其他權力及條款，但是這些權力及條款不得：(i)未經書面同意逕行增加或延長受託人的義務、責任及職責；或(ii)違反適用於該信託的反永續條款。

(c) Upon the declaration by the Trust Protector that any trust created by or pursuant to this Agreement shall be governed by and administered in accordance with the laws of a new jurisdiction, the rights of all persons, parties, and entities, and the construction, effect, and administration of each and every provision of such trust shall be subject to and construed only according to the laws of the designated jurisdiction(s).

(c) 在信託保護人宣布信託應受新管轄法律的管轄後，僅能依據指定管轄法律來解釋本合約提及的各方及不同個體的權利，以及該信託之設立及效力。

TWENTY-FIRST  United States Trust

(a) United States person

Notwithstanding anything to the contrary in this Agreement, the Grantor intends that each trust created by or pursuant to this Agreement shall be a “United States person” within the meaning of Section 7701(a)(30) of the Code (a “United States Person”).  Accordingly, the Grantor directs that (i) primary supervision over the administration of each trust created by or pursuant to this Agreement shall at all times be exercisable by a court within the United States, and (ii) at all times one or more United States Persons shall have the authority to control all substantial decisions of each trust hereunder.  No attempt to change the situs of a trust created by or pursuant to this Agreement, and no attempt to appoint a fiduciary of a trust hereunder, shall be valid if it conflicts with the foregoing intent of the Grantor or otherwise would cause such trust to cease to be a United States Person.

第二十一條  美國信託

(a)美國人

儘管本合約中有任何相左之規定，然委託人的用意是根據本合約設立的所有信託應是國稅法規第7701(a)(30)條所指的「美國人」（以下簡稱「美國人」）。因此，委託人指示：(i)對根據本合約設立的所有信託，無論在何時，其主要的行政監管均為美國法院，以及(ii)本合約下之每個信託，無論在何時，應有一位或多位美國人對該信託具有實質控制權力。如果試圖改變信託設立的地點或試圖根據本合約指定信託責任人，會與委託人的上述用意發生衝突或導致該信託不再是美國信託，則均無效。

(b) Exception 

Notwithstanding section (a) of this Article TWENTY-FIRST, the Trust Protector is authorized to allow the Trust to become a foreign trust in the event the Trust Protector, in the Trust Protector's sole discretion, deems it is in the best interest of the beneficiaries to do so.  The Trust Protector shall provide written notice to the Trustee and the Notice Recipients of the Trust Protector's intent to allow the Trust to become a foreign trust.

(b)例外

儘管本合約第二十一 (a) 條規定，信託保護人被授全權得以指示信託成為外國信託，若信託保護人認為此為受益人最大利益。信託保護人須以書面通知受託人及應受通知人其意圖使該信託成為外國信託。

TWENTY-SECOND  Limitation on Powers of Non-United States Person

(a) Limitations on Powers

Anything in this Trust Agreement to the contrary notwithstanding, except as provided in paragraph (b) of this Article TWENTY-SECOND, no person who is not a United States Person shall be entitled to exercise any power otherwise reserved by or granted to such person by the terms of this Agreement, if the existence of such person's power would cause any Trust estate hereunder to become a “foreign trust” as defined in Section 7701(a)(31)(B) of the Code (a “Foreign Trust”). Such powers include a power of any person as Trustee or Adviser of any trust created hereunder, a power of any person to remove and appoint Trustees or Advisers pursuant to this Agreement. Without limiting the generality of the preceding provisions of this paragraph, but subject to section (a) of this Article TWENTY-SECOND:

第二十二條  非美國人的權力限制

(a)權力限制

無論本信託合約中有任何相反規定（除了第二十二 (b) 條規定外），沒有任何非美國人有權行使本協議條款所授予的權力，如果此人的權力會導致本協議下的任何信託財產成為國稅法規第7701(a)(31)(B)條所定義的「外國信託」（以下簡稱「外國信託」）。該權力包括受託人或信託顧問的權力，以及撤銷及任命受託人或顧問的權力。在本條前項規定的概括原則下，並須遵守第二十二(a)條：

(1) No Trustee or Adviser may resign as Trustee or Adviser of any trust estate hereunder if such resignation would cause such Trust estate to become a Foreign Trust, unless a successor Trustee or Adviser is appointed concurrently for such Trust estate in a manner which prevents such Trust estate from becoming a Foreign Trust. Notwithstanding the foregoing this provision shall not apply to Prestige Trust Company Inc. while it is serving as a Trustee.

(1) 若受託人或顧問辭任會造成本合約下之信託成為外國信託，則該信託人或顧問不得辭任；除非受託人或顧問同時指派他人，且不會使該信託成為外國信託。儘管如上所述，Prestige Trust Company Inc.擔任受託人時不適用本條規定。

(2) Any person who shall fail or cease to be a United States Person while acting as a Trustee or Adviser of any trust estate hereunder shall immediately be deemed to have resigned as Trustee or Adviser of such Trust estate and a vacancy in the office of Trustee or Trust Adviser formerly held by such Trustee or Trust Adviser shall exist.

(2) 受託人或顧問在任職期間如未能或不再是美國人，則當即被視作已辭去職務。

(3) The powers to remove and appoint a Trustee and Advisers granted in this Agreement may not be exercised by any person who is not a United States Person.

(3) 移除及委任受託人及顧問的權力不得由非美國人士行使。

(4) No person may become a successor or additional Trustee of any Trust estate hereunder or a successor or additional Adviser of any Trust hereunder unless such person certifies in writing that such person is a United States Person. Further, subject to section (b) of this Article TWENTY-SECOND, no person shall be entitled to exercise any power otherwise reserved by or granted to such person by the terms of this Agreement, if the existence of such person's power would cause any Trust estate hereunder to become a Foreign Trust.

(4) 除非該人以書面證明自身是美國人，則不得成為本合約下任何信託財產的繼任受託人、其他受託人或其他新增或繼任的顧問。此外，除第二十一(b)條另有規定外，如果此人權力的存在將導致本合約下的任何信託財產成為外國信託，則其不得行使權利。

(b) Exception

The foregoing limitations (the “Limitations on Powers”) shall not apply to a person with respect to a Trust estate hereunder if the Trust Protector of such Trust estate shall determine, in the sole discretion of the Trust Protector, that it would be in the best interests of such Trust estate to become a Foreign Trust and to suspend the Limitations on Powers with respect to such person, in whole or in part (a “Suspension”). The Trust Protector shall notify such person of the Suspension in writing. Any Suspension with respect to any person may be revoked by the Trust Protector, in whole or in part, in the sole discretion of the Trust Protector, by notification in writing to such person; provided, however, that such revocation shall not affect the validity of any exercise by such person of a power otherwise subject to the Limitations on Powers if and to the extent such power was exercised prior to such person's receipt of written notice of such revocation (for this purpose, any limited power of appointment granted by this Agreement to be effective only upon the death of the holder of such power is deemed to be exercised only upon the death of the holder of such power).

(b)例外

當信託保護人依自由裁量權決定該信託財產的最佳利益是成為外國信託時，可暫停對相關人等全部或部分的權力限制，使上述「權力限制」（以下簡稱「權力限制」）不適用於信託財產有關人等（以下簡稱「暫停」）。信託保護人應以書面通知相關人之權力限制的暫停。任何權力限制的暫停，可由信託保護人全權決定。當全部或部分取消暫停時，須通過書面通知相關人；但是，如果在相關人收到取消暫停的書面通知前行使權力，則該取消暫停不得影響相關人對該權力行使的有效性（對於這一目的，本合約授予的任何有限權力僅在權力持有人去世時才有效，才被視為僅在權力持有人去世時行使）。

Any Suspension with respect to any person, and any revocation of such Suspension, shall become effective at the time and upon the conditions stated in the instrument of notification of such Suspension or revocation delivered to such person. The power to suspend the Limitations on Powers with respect to any person, and the power to revoke any such Suspension, may be exercised as often as required, but only by any Trust Protector serving hereunder who or which is a United States Person at the time such power is exercised.

任何權力限制的暫停，以及取消暫停，應在通知書中所述的時間和條件下生效。任何權力限制暫停，以及取消暫停，得根據需要經常行使，但只能由時任信託保護人，或當時具同等權力的美國人，才得以行使。

(c) Reliance Upon Certifications

Notwithstanding the foregoing, any Trustee, Adviser or beneficiary of any trust created hereunder, and any third party dealing with such Trust estate, may rely on a person's certification in writing that such person is a United States Person, without any duty to investigate such status, unless and until such person withdraws such certification by written notice to the other Trustees, or, if there is no other Trustee, to the Notice Recipients.

(c) 信賴書面證明

儘管如上所述，根據本合約設立的任何信託之受託人、顧問或受益人及處理該信託財產的第三方，均得信賴某人表明其為美國人的書面證明，而毋須對身分進行任何調查，除非且直到此人以書面通知其他受託人或應受通知人（若無其他受託人時）撤回該書面證明。

TWENTY-THIRD  Liability of Trustee

Notwithstanding any other provision of this Agreement:

(a) Every act done, power exercised or obligation assumed by a Trustee pursuant to the provisions of this Agreement shall be held to be done, exercised or assumed, as the case may be, by the Trustee acting in a fiduciary capacity and not otherwise, and every person, firm, corporation or other entity contracting or otherwise dealing with the Trustee shall look only to the funds and property of the Trust estate for payment under such contract or payment of any money that may become due or payable under any obligation arising under this Agreement, in whole or in part, and the Trustee shall not be individually liable therefore even though the Trustee did not exempt himself, herself or itself from individual liability when entering into any contract, obligation or transaction in connection with or growing out of the Trust estate.

第二十三條  受託人責任

無論本合約的任何其他規定：

(a)受託人依本合約所做的行為、所行使的權力或所承擔的責任，皆應為在其受託責任權限內進行；任何個人、單位、公司或其他實體與受託人交易時，只能就與交易產生的應付帳款相關的信託財產要求支付；雖然受託人對外參與信託財產有關之合約、義務及交易時，受託人自身並未免除個人的責任，但受託人不須為之負責。

(b) The decision of any Trustee hereunder with respect to the exercise or non-exercise by such Trustee of any power hereunder, or the time or manner of the exercise thereof, made in good faith, shall fully protect such Trustee and shall be final, conclusive and binding upon all persons interested in the Trust or the income therefrom.  No Trustee acting hereunder shall be responsible for any error of judgment or mistake of fact or law.

(b)關於受託人行使或不行使本款所述的任何權力，或其行使的時間或方式，只要受託人本著誠信原則依本合約而做的決定，則受託人應完全受到保護，且受託人之決定在信託利益相關人間具約束力。受託人不須為判斷錯誤、誤解法令及誤會事實而負責。

(c) The Trustee shall be liable hereunder only for the Trustee's willful misconduct or gross negligence proved by clear and convincing evidence in the court then having primary jurisdiction over the Trust.  The Trustee shall not be personally liable for making any delegation that is authorized under this Agreement, nor for any action taken without the Trustee's express agreement, nor for any failure to act absent willful misconduct or gross negligence. The Trustee shall not be liable for relying absolutely on

(c) 受託人僅對經過本信託管轄地的法院確定有明確之證據證實的故意不當行為或重大過失承擔責任。受託人對本合約授權的任何委託、未經受託人明示同意而採取的任何行動、以及在沒有故意不當行為或重大過失的情况下的任何不作為均不承擔個人責任。信託人毋須為信賴下列負責：

(i) any apparently valid documents and certifications including, but not limited to, tax reports and other tax information provided to the Trustee by any entity in which the Trust holds an ownership interest; and (ii) the opinions of counsel or any accountant to any Trust.

(i) 任何明顯有效的文件和證件，包含但不限：來自本信託持有所有權權益的單位所提供的稅務報告及其他稅務信息；(ii)諮詢顧問或會計師提供給信託的意見。

(d) While not required, the same procedure used to settle the Trustee's accounts may also be employed to obtain the conclusive consent by the beneficiaries to the Trustee's specific conduct of any other particular matter. The Trustee and each former Trustee shall be indemnified and held harmless by each trust created by or pursuant to this Agreement against any threatened, pending or completed action, claim, demand, suit or proceeding, whether civil, criminal, administrative or investigative, falling within the exculpatory provisions of this Article or to which the Trustee is made a party, or threatened to be made a party, by reason of serving as Trustee if the Trustee acted in good faith. Such indemnification shall include expenses, including attorneys' fees, judgments, fines and amounts paid in settlement actually incurred by the Trustee in connection with such action, claim, demand, suit or proceeding. The cost of indemnification shall be apportioned against the various trusts created by or pursuant to this Agreement as the Trustee reasonably considers appropriate, taking into account the nature of the claims involved.

(d) 雖然不是必需的，但得採用結算受託人會計科目的程序，以取得受益人同意受託人對任何其他特定事項的具體作為。如果受託人誠信行事，當面對威脅、未決或已完成的訴訟、索賠、請求或訴訟（無論是民事、刑事、行政或相關調查），受託人及每位前受託人皆應被補償並確保不遭損害；此補償包含費用、律師費、裁判費、罰款以及和解金。賠償費用應按照比例由本合約設立的各信託分攤，受託人應依索賠的性質考慮適當作法。

(e) No Trustee shall have any fiduciary responsibility to observe, monitor or evaluate the actions of any other Trustee (including a Special Trustee), Investment Direction Adviser, Distribution Adviser, Trust Protector, or other fiduciary and shall not be liable to any party for the failure to seek to attempt to prevent a breach of trust, or failure to remedy a breach of trust, or in a recurring situation to request instructions from a court having jurisdiction over the Trust.  In no event shall any Trustee be liable for any matter with respect to which he, she or it is not authorized to participate hereunder (including the duty to review or monitor trust investments).

(e)受託人並沒有進行觀察、監督或評鑒其他受託人（包含特別受託人）、投資指示顧問、分配顧問、信託保護人的忠實義務。無論合約任一方的未能設法避免違反信託規定、未能對違反信託進行損害賠償、或因為信託管轄問題而重複向法院回函，受託人皆毋須為此負責。受託人不須為其未授權參與之項目負責（包含審閱及監督信託投資的責任）。

TWENTY-FOURTH  Bonds, Accountings, and Privacy Provisions

(a) No Trustee shall be required to file or render periodic accounts in or to any court other than for good cause shown. No Trustee shall be required to give any bond. Within ninety (90) days following the close of each calendar year, if information is available, and if not within thirty (30) days after it is delivered to the Trustee, and within ninety (90) days after the removal or resignation of the Trustee, the Trustee may deliver an accounting to the Notice Recipients, or if none, the Trust Protector.

第二十四條  保證金、會計與隱私規定

(a) 除非提出正當理由，任何受託人無需向任何法院提交或提供定期帳目。受託人亦無需提供任何保證金。於每個日歷年結束後的90天內，如有相關資料可用，受託人得向應受通知人（若無，則向信託保護人）提供會計報告；如相關資料未能及時取得，則可於資料交付受託人後三十（30）日內提供會計報告。此外，在受託人被免職或辭職後九十（90）日內，亦可提供會計報告。

The accounting shall be a written accounting of the Trust during such year or during the period from the close of the last preceding year to the date of such removal or resignation and shall set forth all investments, receipts, distributions, expenses and other transactions of each such trust and show all cash, securities, and other property held as a part of each such trust at the end of such year or as of the date of such removal or resignation, as the case may be.

會計報告是屬於季度或年度的書面報告，報告期間應自上年度末到該受託人被移除或辭任的日期為止，並須列出所有的投資、支出、分配、費用或其他交易明細以及該信託的現金、證券及其他財產。

The accountings referred to in this section shall be deemed to be an account stated, accepted and approved by all of the beneficiaries of each trust for which an accounting is rendered, and the Trustee shall be relieved and discharged, as if such accounting had been settled and allowed by a final judgment or decree of a court of competent jurisdiction, unless protested by written notice to the Trustee, within 60 days of mailing thereof, by the Notice Recipients, or if none, the Trust Protector. The Trustee shall have the right, at the expense of the Trust, to apply at any time to a court of competent jurisdiction for judicial settlement of any account of the Trustee whether or not previously settled as herein provided or for the determination of any question of construction or for instructions.

本章節提及之會計報告，視為對該信託的帳戶陳述並受到該信託的受益人接受並同意，且視為已由有管轄權的法院最終判決及認可過，受託人完成該年度任務，除非在60天內由應受通知人，如無，則由信託保護人以書面通知給受託人表示異議。受託人有權隨時以信託的費用向有管轄權的法院申請對受託人的任何帳戶進行司法結算，無論該帳戶之前是否已按本合約規定進行結算，或者為了確定任何解釋或指示的問題。

In any such action or proceeding it shall be necessary to join as parties solely the Trustee and the Notice Recipients, or if none, the Trust Protector (although the Trustee may also join such other parties as it may deem appropriate), and any judgment or decree entered therein shall be conclusive and binding on all persons at any time interested in the Trust.

在任何此類訴訟或程序中，僅受託人及應受通知人（如無，則為信託保護人）應作為當事人加入（但受託人亦得在其認為適當時加入其他當事人），在此訴訟或程序中做出的任何判決或裁決均具有決定性，並對任何與本信託有利害關係的所有人士具有約束力。

(b) The Investment Direction Adviser shall, upon the request of the Trustee, provide valuation information to the Trustee for any illiquid assets and/or interests in private or closely held entities, to be used for accounting and such other purposes at the Trustee may determine. If the Investment Direction Adviser does not have the information or expertise to provide such information, the assets may be valued by a third party professional, selected by the Investment Direction Adviser to value such assets, the costs of which will be an expense of the Trust.

(b) 投資指示顧問應於受託人提出請求時，向受託人提供任何非流動財產／閉鎖型實體的估值信息，以用於會計上及受託人需要的其他目的。如果投資指示顧問無法提供此方面的信息，財產價值可由投資指示顧問選擇的第三方專業人員鑒定，費用將會由本信託支出。

(c) Notwithstanding any other provision of this Agreement, the Trustee and any Adviser serving in accordance with the provisions of this Agreement shall not furnish any account statement to any beneficiary of the Trust (other than the Notice Recipients), or provide any such beneficiary notice of the existence of the Trust unless directed to do so in writing by the Trust Protector.  For purposes of this section (c), neither making a distribution to a beneficiary nor satisfying any obligation under the tax laws shall be considered notice of the existence of the Trust.

(c) 儘管本合約有其他任何規定，受託人與其他顧問根據本合約規定的費用，不得提供任何帳戶結單收據給本信託受益人（應受通知人除外）或以其他形式通知受益人本信託之存在，除非由信託保護人以書面通知如此行事。就本(c)條而言，向受益人進行分配或履行稅法規定的任何義務均不應視為本信託存在的通知。

TWENTY-FIFTH  Binding Effect 

This Agreement shall extend to and be binding upon the personal representative, administrators and assigns of the Grantor and upon the successor to the Trustee.

第二十五條  拘束力

本合約應適用於並拘束委託人之個人代表、管理人及受讓人，及受託人之繼任者。

TWENTY-SIXTH  Acknowledgment by Trustee

[Name of Trustee], Trustee, herein named, agrees to perform its duties as Trustee in accordance with the foregoing conditions and limitations.

第二十六條  受託人確認

受託人，為[Name of Trustee]，同意依上述條件及限制履行其作為受託人之職責。

TWENTY-SEVENTH  Agreement in Counterparts 

This Agreement may be executed in counterparts and, as executed, shall constitute one (1) Agreement, binding on all the parties to this Agreement, notwithstanding that all parties are not a signatory to the original or the same counterpart.

第二十七條  合約副本

本合約可同時簽署多份副本，所有副本一起構成一份合約，並且拘束所有合約當事人，儘管所有副本上的簽名與原本上不一定相同。

IN WITNESS WHEREOF, the parties hereto have executed this [Name of Trust] Agreement as of the day and year first above written.

Signed, Sealed and Delivered in

the Presence of:

_________________________               _________________________(SEAL) 

[Name of Witness], Witness                           [Name of Grantor], Grantor       

_________________________                            Date:_______________________

[Name of Witness], Witness

[Name of Trustee], TRUSTEE

             By: _________________________________

                           Name: _______________________________

                           Title: ________________________________

 STATE OF NEVADA )

                                       )  ss.:

COUNTY OF CLARK  )

On ________________, 2024, before me, _______________________________________________,
a Notary Public, personally appeared ____________________________________________, personally known to me (or proved to me on the basis of satisfactory evidence) to be the person whose name is subscribed to [Name of Trust] AGREEMENT and acknowledged to me that she/he executed the same in her/his authorized capacity, and that by her/his signature on the instrument the person executed the instrument.

             WITNESS my hand and official seal.

             _____________________________________________

             Notary Public

AOO 家族憲法

制作：KEDP

目錄

Ａ○○家族憲法

第一章　總則

第二章　家族財產管理及處分之準則

第三章　家族企業營運管理準則

第四章　家族成員

第五章　家族治理執行委員會

第六章　家族治理監察委員會

第七章　家族憲法之施行與修訂

Ａ○○家族憲法

起草人Ａ○○、Ｂ○○茲就Ａ氏家族財產之傳承及永續經營，延續Ａ○○先生之教誨，為財產傳承、企業經營、人才培育、後進提攜及家族永續，制定本家族憲法，以作為Ａ氏家族企業、信託、基金會等營運管理準則。

第一章　總則

第一條  Ａ氏家族財產之管理及處分，應由家族成員依本家族憲法之意旨規劃及分配，並應將本憲法之意旨，透過遺囑、意定監護、生前信託等機制落實之。

Ａ氏家族財產所創立之公司、有限合夥、合夥或獨資企業、信託、基金會以及Ａ氏家族成員為管理家族財產所創立之協會或其他組織，亦應將本憲法之意旨透過各組織規章之制定落實之。

第二條  定義：

1.稱家族成員者，指起草人Ａ○○、Ｂ○○、Ｃ○○、Ｄ○○、起草人之直系血親卑親屬，並依本法規定加入成員，享有本法保障之權利並應依本法負擔義務之人。

2.稱家族財產者，指起草人Ａ○○、Ｂ○○名下之所有包含不動產、動產、股權、信託受益權及其他權利之財產，由家族成員繼承或依本法分配取得之財產亦同。

3.稱家族企業者，指以家族財產設立之公司、有限合夥、合夥或獨資企業、信託、基金會以及Ａ氏家族成員為管理家族財產所創立之協會。

4.稱家族治理執行委員會者，指依本憲法設立，由起草人指定或經家族成員選任組成之組織，為家族的最高決策機構，並有就家族財產或家族企業管理及處分進行研商、討論並執行之權限，以建立家族成員彼此間的良好關係及作為家族與家族企業間的溝通橋梁為目標，就各種家族事務進行決策，包含但不限於制訂組織規程或議事規則、定期檢視並更新家族憲章、調停並解決家族成員間的衝突、審視家族成員遵循本家族憲章之狀况、決定是否將家族成員除名等事項。

5.稱家族治理監察委員會者，指依本憲法設立，由起草人指定或經家族成員選任組成之組織，並就家族治理執行委員會之執行成果有監督權限及就家族財產狀况有檢查權限之人。

6.稱家族辦公室者，指依由家族治理執行委員會遴選委任，並受託管理家族成員名册、編制財產清冊、提供法令及稅務諮詢、資產規劃建議、協助辦理實體投資、設立信託、公司登記、會計、稅務、銀行、保險等各項服務之單位。

第三條  家族財產應由家族治理執行委員會指定家族成員或家族企業為保管人。

第四條  第三條保管人如為自然人時，須於就任保管人時同時作成遺囑及授權書，並指定於保管人不克保管時移交與繼任保管人或家族治理執行委員會指定之人。

第五條  家族財產是透過各種投資和管理所累積而來，其運用應遵守家族憲法的指導原則，並且在適當的情况下洽詢專業人員以降低稅務風險或法令風險。

第六條  家族治理執行委員會執行家族財產之投資必要時，可請外部專業投資人士進行管理和諮詢，家族治理執行委員會應每年定期檢查財產狀况，並決議次年度之投資計劃。

第七條  家族財產之管理、分配，應考慮各房繼承人之人數、需求等進行合理分配，不得獨厚特定家族成員。

第二節　現金

第八條  家族財產中應保留美金00,000,000元以上之現金交付於起草人成立且可隨時動支之信託管理之。

第九條  家族財產中現金之支用應優先運用於下列項目，並經家族治理執行委員會決議後動支：

1.家族成員經除名者及未列入分配孳息對象之配偶，因健康、教育、醫療、急難及維持基本生活所需者。

2.家族成員有第二十八條所定需求，經向家族治理執行委員會提出申請並審議通過者。

第十條  如因物價調整或經濟環境變遷，有必要提高第八條所定金額者，得由家族治理執行委員會每年於10％之幅度內調整並公告之。

第三節　不動產

第十一條  家族財產中之Ｙ莊園／大樓之使用應優先考慮以下方式，並經家族治理執行委員會決議後執行之：

1.優先提供予由家族治理執行委員會決議通過之適宜居住者居住使用。

2.Ｙ莊園／大樓所生水、電、瓦斯、網絡、保全、一般維護等居住上必要費用由家族財產支付，惟以每年美金30萬元為上限。

3.Ｙ莊園／大樓如有裝修、改建、重大修繕之巨額支出之必要，可由家族成員或居住者提出計劃及估價數額向家族治理執行委員會提出申請，並依個案審議通過後行之。

第十二條  家族財產中之其他不動產之處分，應先經家族治理執行委員會評估、決議後方得處分，為評估市場行情而有必要時應徵詢合格估價師辦理估價。

第四節　股權

第十三條  本節所稱股權係指持有未達該發行公司已發行股份總數10％，無控制力或實質影響力，僅具投資價值之上市（櫃）及興櫃股票。

第十四條  家族財產中之股權投資，應由家族治理執行委員會決議定期評估其收益情形並決議是否出售。

第五節　信託受益權

第十五條  家族財產中信託受益權應優先指定下列對象為受益人，並經家族治理執行委員會決議後方得變更或分配信託財產：

1.家族成員。

2.家族成員婚姻關係存續中之配偶。

第十六條  家族財產交付信託時，由家族決策執行委員會選任合適者擔任信託受託人，並應於信託契約中適度修訂或增加條款，以符合以下原則：

1.該信託受託人應依本憲法對於各項財產運用準則進行管理及處分。

2.如係美國信託，應考慮以稅務及費用負擔最低之方式決定信託契約之類型及規畫（例如可撤銷或不可撤銷、或先設立可撤銷信託再於必要時變更為不可撤銷信託）。

3.如有信託監察人或信託保護人，應由家族治理執行委員指定成員擔任之。

第十七條  家族財產之信託契約對於信託利益之分配方式，應採取以下原則定之：

1.無論何人，凡本家族成員及其婚姻關係存續中之配偶，每人每年均享有美金20萬元之孳息分配權。惟分配金額得按通貨膨脹或物價水平，經家族治理執行委員會決議提高之。

2.除前項分配外，對於家族成員得另外評估下列情事，由家族治理執行委員會酌定額外信託利益分配：

(1)對家族企業或資產管理是否具有經營責任。

(2)對於家族名聲提升及維護、家族成員之和諧促進是否有特殊貢獻。

(3)有為其他有利於家族之情事。

3.信託監察人或保護人非經家族治理執行委員會決議不得將信託契約分割或轉移。

第六節　其他

第十八條  如有其他未列明之家族財產，其管理方針及處分條件均由家族治理執行委員會決議定之。

第十九條  以家族財產出資設立公司或有限合夥組織時，應以家庭成員為股東或合夥，並由家族治理執行委員會指定之人擔任董事及監察人或負責人。

第二十條  以家族財產出資設立公司時，以「閉鎖性股份有限公司」為優先，並應於公司章程中適度修訂或增加條款，以符合以下原則：

1.該公司股份之轉讓對象應以家族成員及其配偶、子女為限。

2.為便於公司治理，得發行具有被選為董事、監察人之權利、具有複數表決權或具有對特定事項否決權之特別股，具體之條款、對象等則由家族治理執行委員會決議後訂定之。

3.為便於家族成員參與股東會或董事會，得增訂視訊開會或電子投票等便於參與會議之條款。

4.應設置就解散公司、改變公司型態為非閉鎖性股份有限公司，或其他違背家族基業永續傳承目的之事項具有否決權之特別股，並將該特別股交付信託或其他家族決策執行委員會指定之人。

5.應設置一定比例擁有複數表決權或無表決權之特別股，以達成經營權集中之目的。

第二十一條  公司或有限合夥營運決策，應考慮穩健、成長性……等原則為之。

第二十二條  公司董事人選，應以符合下列資格之人優先選任：

1.個人負債佔資產之比例不得高於50%。

2.於其他公司損益經營單位工作滿三年以上者。

3.擁有與家族企業業務相關證照或取得其他有利於家族企業經營之技能認證者。

4.具備其他有利於家族企業經營之相關經驗者。

第二節　獨資與合夥企業

第二十三條  以家族財產出資成立獨資或合夥企業時，應以家族治理執行委員會指定家庭成員為負責人或合夥人。

第二十四條  家族財產出資成立之獨資或合夥企業，其出資額超過半數者，均應另外交付適宜之信託管理。

第三節　基金會及協會

第二十五條  以家族財產出資成立財團法人（基金會）或公益性社團法人（協會）時，應以家庭成員為發起人，並由家族治理執行委員會指定之人擔任董事。

第二十六條  ……

第四節　其他

第二十七條  ……

第二十八條  家族成員於有下列需求時，得向家族治理執行委員會申請經費。

1.創業或展業。

2.醫療。

第二十九條  家族成員申請經費時，應詳細說明需求金額、消費或投資目標、使用計劃及需求期間，以書面向家族治理執行委員會提交。

第三十條  家族治理執行委員會應每年定期回顧各家族成員申請經費之執行情形，並得視情形酌予增減。

第三十一條  家族成員均有遵守本憲法之義務，如有違反，經家族治理執行委員會決議後得予以除名，不得再享有本法所提供之權利，但因為除名後生活陷入困境者，可以書面向家族治理執行委員會提交申請生活津貼補助，補助金額以每年美金000,000元為限。惟分配金額得按通貨膨脹或物價水平，經家族治理執行委員會決議調整之。

第三十二條  家族成員如擬於家族企業中任職，其僱用、績效審查標準、薪資或其他勞動關係及條件等方面，不得因其具家族成員身分而有優惠性待遇，且須符合以下要件之一：

1.具備在其他公司任職至少二年之工作經驗，且曾獲得至少一次工作表現優異之認可或被升職一次。

2.取得與擬任職之家族企業相關技能之認證。

3.具備與擬任職之家族企業所營事業相關之學經歷。

第三十三條  家族成員如擬於家族企業中擔任經營管理階層，除前項規定外，尚須符合下 列要件：

1.個人負債佔資產之比例不得高於50%。

2.具備於其他公司損益經營單位任職三年以上之工作經驗，但當家族企業經營管理職人才需求高時，可不受限制。

3.取得有利於家族企業經營之技能認證或學經歷。

4.於任職前接受擬任職之家族企業管理階層成員至少一年的帶領與指導，且該帶領與指導者需與授任者為非直系親屬，並經該家族企業董事會認定合格。

第二節　成員大會

第三十四條  家族治理執行委員會應每年定期召開家族成員大會，並定期報告家族資產運作情形、年度家族企業經營方針。

第三十五條  成員大會由年滿18歲之家族成員組成之。

第三十六條  成員大會由家族治理執行委員會召集之。

第三十七條  家族成員於必要時得請求家族治理執行委員會召集成員大會，若因家族治理執行委員會無法運作或於提出請求後三十日內仍拒絕召集時，得由成員大會成員三分之一以上之聯署自行召集之。

第三節　成員之加入及除名

第三十八條  具備以下身分者為當然成員：

1.起草人Ａ○○、Ｂ○○之直系血親卑親屬。

2.Ａ○○、Ｂ○○之直系血親卑親屬無子嗣者，經法院裁定核可之養子女亦同，惟倘單一成員及其配偶收養超過二名養子女時，由該成員及配偶共同指定其中二名擔任成員。

第三十九條  家族成員如有以下情形，經家族治理執行委員會確認、決議後即予除名：

1.吸食、販賣毒品或舉債賭博者。

2.其他刑事案件，經法院判決一年以上刑期者。

3.超過一年以上未對其父母孝順，善盡關心照顧之責，並發生對父母在言語上、肢體上、有傷害忤逆的行為。經家族治理執行委員會勸導無效而再犯者。

4.違反本家族憲章規定，未依家族決議選任家族決策執行委員會推派之董事人選，影響家族決策執行委員會擬定之經營及接班計劃、造成家族成員對立或招致家族財產發生法律爭議者。

5.違反家族控股公司章程所訂股份轉讓限制，將家族控股公司股份轉讓予非家族成員，致嚴重影響本家族憲章所訂家族基業傳承制度者。

6.違反本家族憲章及家族控股公司章程所訂程序，擅自處分或指示信託受託人處分家族財產，致嚴重影響其他家族成員利益者。

7.無正當理由拒絕出席家族治理機構各項會議，且該行為致家族治理機構無法正常運作者。

8.其他經家族決策執行委員會三分之二以上成員認定符合本條情形者。

第四十條  遭除名之家族成員將同時喪失本家族憲章所賦予之一切權利及利益，包含但不限於：

1.除家族治理執行委員會作成特別決議同意者外，不得擔任任何家族治理機構、家族控股公司董事會、信託監察人、保護人之成員或任職於家族企業。

2.除家族治理執行委員會作成特別決議同意者外，所有家族信託之受託人不得分配任何利益予遭除名之家族成員。

3.家族治理執行委員會得於法律允許之範圍內，向家族成員請求返還一切已受領之經濟上利益。

第四十一條  經除名者，得經下列程序重新加入家族成員：

1.因前條第1、2款除名，於接受刑事處罰或行政罰後，經五年以上之悔悟，並經家族治理執行委員會確認後。

2.因前條第3款除名者，若已明顯改正，經連續三年以上之悔悟，經家族治理執行委員會確認後。

3.……

第四十二條  家族治理執行委員會應設三至七人，第一任成員由起草人指定，第一任會長有3票表決權，以確保會長有最終裁量權。任期滿時由原任委員遴聘次任委員。

第四十三條  家族治理執行委員之就任資格如下：

1.須年滿24歲。

2.曾犯詐欺、背信、侵佔罪經有罪判決確定（包含緩刑），尚未執行、尚未執行完畢，或執行完畢、緩刑期滿或赦免後未逾二年者，不得擔任。

3.受監護宣告、輔助宣告、破產宣告或依消費者債務清理條例聲請更生或清算之人不得擔任。

4.家族治理執行委員之總人數三分之二以上應為於主要家族企業負擔經營責任之人（例如擔任董事、總經理、執行長等職務）。

第四十四條  家族治理執行委員會應各互推一人擔任會長及副會長。

第四十五條  委員會任期五年，如在任期內因事出缺，則由剩餘委員遴聘缺額委員，其任期以補足原任任期為限。

第四十六條  家族治理執行委員會之議事，應作成議事錄，由會議主席及記錄人員簽名或蓋章，並妥善保存。

第四十七條  除有正當理由不克出席外，家族治理執行委員會成員應盡可能出席會議。

第四十八條  家族治理執行委員會議事過程中，應依實際需求聘請律師、會計師、醫師等有不具家族成員身分之專業人士列席，以提供相關意見或其他協助，並確保會議程序之正當進行。

第四十九條  執行委員如有不適任、無法運作或於任期届滿後超過一年未遴聘次届委員、無正當理由拒絕出席會議致執行委員會無法正常運作等妨礙運作之情形，得由監察委員自行召集家族成員大會，或由家族成員依第三十七條規定召集家族成員大會，決議解任並改選之。

第五十條  家族成員大會就家族治理執行委員會之改選以下列方式行之：

1.需有家族成員過半數出席。

2.成員大會成員每人均有一票，每一票有與應選出執行委員人數相同之選舉權，得集中選舉一人，或分配選舉數人，由所得選票代表選舉權較多者，當選為執行委員。

3.如選舉結果成員有違反第四十三條規定者，該次選舉無效，並應重新選舉至符合第四十三條規定為止。

第二節　職務

第五十一條  本執行委員會之職權如下：

1.各項會務計劃之審核。

2.家族成員經費申請之審核。

3.定期檢查家族財產及家族企業運作情形。

4.家族財產保管人、企業董事或負責人之指定。

5.其他有關家族事務之處理及決議。

6.家族成員資格之審查。

7.本憲章制定及修正。

8.創辦功能性委員會並制定組織規程，以有效執行家族憲章賦予執行委員會之職權。

9.家族企業、投資、合夥事業出資額過半數等公司或營利事業，連三年虧損或三年累計虧損者，經家族治理執行委員會審查及決議（過半數）後，得透過公司法相關程序解任並更換公司負責人。

第五十二條  本會執行委員會每六個月開會一次，由會長召集之；如會長認為有必要，或有二位以上之委員提議，得召集臨時會議。

本會執行委員會應於每年六月底前審查各家族企業、投資及合夥事業等財務報表。

本會執行委員會於審查前，得通知各家族企業負責人於前開會議召開時報告經營狀况。

第五十三條  家族治理執行委員會之召集，應於五日前載明召集事由、會議時間、地點， 通知各家族治理執行委員。

第五十四條  本會委員會之決議，採一人一票制，須有委員過半數之出席，方得開會，出席執行委員過半數之同意，方得決議，可否同數取決於主席，但下列事項，以委員會三分之二以上之出席，出席委員三分之二以上之同意行之。

1.家族成員之除名。

2.家族憲章制訂及修正相關事項。

第三節　家族辦公室

第五十五條  本家族辦公室團隊由家族治理執行委員會遴選及委任。

第五十六條  家庭辦公室之職務如下：

1.管理及編制家族成員名冊、財產清冊及家族資產或企業之架構圖。

2.提供法令、稅務諮詢及資產規劃建議。

3.協助辦理實體投資、設立信託、公司登記、會計、稅務、銀行、保險等各項服務。

4.家族會議決議之保管。

5.家族憲法修正之諮詢。

第五十七條  家庭辦公室應配備管理家庭投資、會計、稅務、銀行、保險和其他行政事務所需的專業外部人員。

第五十八條  本會執行委員會每次會議決議內容，均應提供予家族辦公室作為管理上之指引。

第五十九條  家族辦公室之服務費用均由家族財產支應。

第六十條  家族治理監察委員應設置三人，第一任由起草人指定。任期滿時由原任監察委員指定次任委員。

第六十一條  監察委員任期五年，如在任期內因事出缺，則由原任監察委員選任之，其任期以補足原任任期為限。

第二節　職務

第六十二條  本監察委員之職權如下：

1.家族財產現况之調查及會務審核之監察。

2.於執行委員有不適任或無法運作之情形，召集成員大會。

3.……

第七章　家族憲法之施行與修訂

第六十三條  本家族憲章得依第五十四條規定修正之。

第六十四條  本家族憲章於民國__年__月__日經家族理事會議決議制定生效。（於__年__月__日家族理事會議第一次修正。）