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：
- 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
- 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
- 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
