指図権者等が関与する信託の法的諸問題
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1 Kwansei Gakuin University Rep Title 指 図 権 者 等 が 関 与 する 信 託 の 法 的 諸 問 題 Author(s) Kimura, Hitoshi, 木 村, 仁 Citation 法 と 政 治, 64(3): 67 (1172)-152 (1087) Issue Date URL Right
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5 trust protector, power of appointment power protector
6 Joseph F. McDonald, Open Architecture Trust Designs Under New Hampshire Law Provide Flexibility and Opportunities, 49 N
7 (investment committee) (investment advisor) (trust advisor) distribution committee distribution advisor H. B. J., ; Duncan & Sarafa, Achieve the Promiseand Limit the Riskof Multi-Participant Trusts, ACTEC L. J., See Alexander A. Bove, The Case Against the Trust Protector, 37 ACTEC L. J. 77, ANDREW HOLDEN, TRUST PROTECTORS ; Robert Ham et al., Protectors in THE INTERNATIONAL TRUST 193 2nd ed. Glasson & Thomas ed
8 asset protection trust Stuart E. Sterk, Trust Protectors, Agency Costs, and Fiduciary Duty, 27 CARDOZO L. REV. 2761, Id. Id. at
9 A. J. OAKLEY, PARKER & MELLOWS, THE MODERN LAW OF TRUSTS 205 9th ed. 2008; Tsun Hang Tey, The Office of Protector: its Nature and Duties, 24 TR. L. INT L 110, Anthony Duckworth, Protectors and Other Supernumeraries, 20 TR. L. INT L. 180, ; Duncan & Sarafa, supra note 4, at Richard C. Ausness, The Role of Trust Protectors in American Trust Law, 45 REAL PROP. TR. & EST. L. J. 319,
10 Sterk, supra note 7, at Id.; Duckworth, supra note 11, at 182. Ausness, supra note 12, at 329. Id.; Sterk, supra note 7, at
11 Hayton Duckworth See Gregory S. Alexander, Trust Protectors: Who Will Watch the Watchmen?, 27 CARDOZO L. REV. 2807, HAYTON, MATTHEWS & MITCHELL, UNDERHILL AND HAYTON S LAW RELATING TO TRUSTS AND TRUSTEES th ed
12 Anthony Duckworth, Protectors Fish or Fowl?, 1996 PCB 169, 176. Ham et al. supra note 6, at 208. See e.g., Malta, Trusts and Trustees Act 1989, s. 24A 2; Mauritius, Trust Act 2001, s. 24 3; St Vincent and the Grenadines, International Trusts Act 1996, s Draft of Common Frame of Reference trust auxiliary DCFR outline_edition_en.pdf
13 Duckworth, supra note 20, at 176; Ham et al., supra note 6, at
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18 fiduciary duty power of appointment power holder See Bristol & West Building Society v Mothew 1998 Ch 1, 16; MATTHEW CONAGLEN, FIDUCIARY LOYALTY
19 personal power fiduciary power See HAYTON ET AL., supra note 19, at 4546; J. E. PENNER, THE LAW OF TRUSTS th ed. 2012; Tey, supra note 10, at 124; Mettoy Pension Trustees Ltd v Evans All ER 513,
20 fraud on power takers in default of appointment HAYTON ET AL., supra note 19, at 46; PENNER, supra note 28, at 59; Tey, supra note 10, at 124; Mettoy Pension Trustees Ltd v Evans All ER 513, 545. objects of the power JOHN MOWBRAY ET AL., LEWIN ON TRUSTS th ed. 2008; PENNER, supra note 28, at 59; David Hayton, A Review of Current Trust Law Issues, 22 TR. L. INT L. 81, Re Mills Ch gift over
21 trust power Mettoy Pension Trustees Ltd v Evans HAYTON ET AL., supra note 19, at 46; PENNER, supra note 28, at 59; Tey, supra note 10, at 124; Mettoy Pension Trustees Ltd v Evans All ER 513, 545. MOWBRAY ET AL., supra note 31, at 1121; GRAHAM VIRGO, THE PRINCIPLES OF EQUITY & TRUSTS McPhail v Doulton 1971 AC 424, 457. VIRGO, supra note 34, at All ER
22 Warner receiver Id. at Id. at 551. Id. at
23 dispositive power, distributive power administrative power power of appointment (power of maintenance power of advancement Re Skeats Settlement See MOWBRAY ET AL., supra note 31, at 98485; VIRGO, supra note 34, at 459; GERAINT THOMAS & ALASTAIR HUDSON, THE LAW OF TRUSTS 404, nd ed See MOWBRAY ET AL., supra note 31, at 98485; THOMAS & HUDSON, supra note 41, at Ch D
24 Kay Vestey s Lord Exectors v IRC Simonds Id. at All ER Id. at
25 Hayton HAYTON ET AL., supra note 19, at 49. Id.; Hayton, supra note 31, at 84; HOLDEN, supra note 6, at 4650; Tey, supra note 10, at 123. THOMAS & HUDSON, supra note 41, at 67273; PENNER, supra note 28, at 61; HAYTON & MITCHELL, COMMENTARY AND CASES ON THE LAW OF TRUSTS AND EQUITABLE REMEDIES th ed
26 Hayton, supra note 31, at 83. Id. See also Conaglen & Weaver, Protectors as Fiduciaries: Theory and Practice, 18 TRUSTS & TRUSTEES 1, St. Kitts and Nevis, Trusts Act 1996, s Anguilla, Trust Ordinance 1994, s 16. St. Vincent and the Grenadines, International Trusts Act 6, s
27 a Rawson Trust Co Ltd v Perlma n B1 B2 Belize, Trusts Act 1992, s Cook Islands, International Trusts Act 1984, s 20 4 British Virgin Islands, Trustee Ordinance, Mauritius, Trusts Act 2001, s Butterworths Offshore Cases & Materials
28 B1 B2 B1 B2 B1 B2 B1 Id. at
29 Re ZTrust B1 B1 B2 B3 B1 B1 B1 B1 B Cayman ILR 248. Id. at
30 b Re Star 1 & 2 Revised Trusts Von Knieriem v Bermuda Trust Co Ltd 1994 Bda LR 50. Re Skeats Settlement Ch D 522. Von Knieriem 1994 Bda LR 50,
31 Rawcliffe v Steel e Manx LR 426. Id. at
32 Centre Trustee Cl Ltd & Another v Van Rooyen & Others Id. at 512. Id. at WTLR
33 , Id. at
34 Id. at Re Osiris Trustees 2000 WTLR
35 E. g., MO. REV. STAT ; N. C. GEN. STAT. 36C 8A3 2013; N. H. REV. STAT. 564B: ; WYO. STAT. ANN ,
36 Uniform Trust Code UNIFORM TRUST CODE 808d amended E. g., IDAHO CODE ANN ; NEB. REV. STAT d 2005; OHIO REV. CODE ANN D 2013; OR. REV. STAT ; S. D. CODIFIED LAWS 551B4 2011; VA. CODE ANN D E. g., ALASKA STAT d2011; ARIZ. REV. STAT. ANN RESTATEMENT THIRD OF TRUSTS 75 cmt. e
37 Robert T. McLean Irrevocable Trust v. Davis special needs trus t T1 T1 T1 T2 T2 T1 T2 RESTATEMENT THIRD OF TRUSTS 75 cmt. c S. W. 3d 786 Mo. Ct. App
38 T1 summary judgment Id. at 794. Id. Id. at See also Ausness, supra note 12, at
39 Scott Sterk 3 AUSTIN WAKEMAN SCOTT, WILLIAM FRANKLIN FRATCHER & MARK L. ASCHER, SCOTT AND ASCHER ON TRUSTS th ed Id. at Sterk, supra note 7, at 2791,
40 discretionary trus t Sterk Armitage v Nurse Sterk, supra note 7, at Ch 241. Id. at 253. UNIFORM TRUST CODE 105 b 2 amended
41 HOLDEN, supra note 6, at 171. HAYTON ET AL., supra note 19, at 52; Duckworth, supra note 11, at Duckworth Donovan Waters, Protectors and Enforcers: Drafting the Trust Instrument, 8 J. INT L TR. & CORP. PLANNING 237, ; Ham et al., supra note 6, at 208. Bove, supra note 5, at
42 fraud on power Tey, supra note 10, at 127. Sterk, supra note 7, at MOWBRAY ET AL., supra note 31, at 1094; THOMAS & HUDSON, supra note 41, at
43 Duckworth, supra note 11, at 246; Ham et al., supra note 6, at 205. McPhail v Doulton 1971 A C 424, 457. See e. g., Rawcliffe v Steele Manx LR ; Mettoy Pension Trustees Ltd v Evans All ER. Re Papadimitriou WTLR See Id. at See also Sterk, supra note 7, at 2797; Duckworth, supra note 11, at 247; Ham et al. supra note 6, at 205. Sterk, supra note 7, at Donovan Waters, The Protector: New Wine in Old Bottles in CONTEMPORARY
44 TRUST LAW 83 A. J. Oakley ed Id.; Sterk, supra note 7, at HOLDEN, supra note 6, at SCOTT ET AL., supra note 85, at 1057; HAYTON ET AL., supra note 19, at
45
46 49. 3 SCOTT ET. AL., supra note 85, at 1057; HAYTON ET AL., supra note 19, at
47 See Duckworth, supra note 11, at 250; HOLDEN, supra note 6, at 50. Re ZTrust 1997 Cayman ILR 248. See supra text accompanying note
48 . See Waters, supra note 103, at SCOTT ET. AL. supra note 85, at 1060; RESTATEMENT THIRD OF TRUSTS 75 cmt. c
49 See HAYTON ET AL., supra note 19, at 52; Sterk, supra note 7, at 2791; THOMAS & HUDSON, supra note 41, at 672; See Waters, supra note 95, at 252; Ham et al., supra note 6, at 208; Bove, supra note 5, at
50 See Sterk, supra note 7, at
51
52
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54 See Sterk, supra note 7, at 2783; Tey, supra note 10, at
55
56 See RESTATEMENT THIRD OF TRUSTS 75 cmt b
57 RESTATEMENT SECOND OF TRUSTS ; RESTATEMENT THIRD OF TRUSTS 75 cmt. e
58 RESTATEMENT SECOND OF TRUSTS 185 cmt. e 1959; RESTATEMENT THIRD OF TRUSTS 75 cmt. e SCOTT ET AL., supra note 85, at ; Sterk, supra note 7, at 2802; HOLDEN, supra note 6, at 247; HAYTON ET AL., supra note 19, at 53; Waters, supra note 103, at UNIFORM TRUST CODE 104 a amended
59 Rollins v. Branch Banking & Trust Company of Virginia UNIFORM TRUST CODE 808 comment amended E. g., ALA. CODE 193B808 b 2006; KAN. STAT. ANN 58a808 b 2003; MICH. COMP. LAWS ; OR. REV. STAT ; 20 PA. CONS. STAT b 2006; TEX. PROP. CODE ANN b2006; VA. CODE ANN B Nenno See Richard Nenno, Directed Trusts: Making Them Work, 38 TAX MGM T ESTATES, GIFTS & TR. J. 159, See Sterk, supra note 7, at ; HAYTON ET AL., supra note 19, at Va. Cir. 147, 2001 WL Va. Cir. Ct. April 30,
60 , demurre r pleading Rollins, Va. Cir.,. Id
61 wilful misconduct Duemler v. Wilmington Trust Company DEL. CODE ANN. tit. 12, 3313 b DEL. CODE ANN. tit. 12, 3313 e C. A. No. 2003, V. C. Strine Del. Ch. Oct. 28, 2004 unpublished. Duemler v. Wilmington Trust Co., C. A. No , 2004 Del. Ch. LEXIS
62 E. g., IDAHO CODE b, ; ILCS /. f ; MO. REV. STAT... ; NEV. REV. STAT ; N. H. REV. STAT. ANN. 564B: , 564B: ; N. C. GEN. STAT. 36C8A4 2013; OHIO REV
63 CODE ANN.. C ; S. D. CODIFIED LAWS B, B ; WYO. STAT. ANN.,. Nenno See Nenno, supra note 126, at 172. E. g., COLO. REV. STAT ; GA. CODE ANN c 2006 ; TENN. CODE ANN , b1989; UTAH CODE ANN excluded fiduciary E. g., 760 ILCS 5/16.3 a32013; S. D. CODIFIED LAWS 551B E. g., MO. REV. STAT ; N. C. GEN. STAT. 36C 8A3 2013; N. H. REV. STAT. 564B: ; WYO. STAT. ANN , E. g., IDAHO CODE ANN ; 60 ILCS 5/16.3 e 2013; NEB. REV. STAT d 2005; OHIO REV. CODE ANN D 2013; S. D. CODIFIED LAWS 551B
64 FLA. STAT E. g., 760 ILCS 5/16.3 h 2013; N. H. REV. STAT. ANN. 564B: 8813 k 2008; S. D. CODIFIED LAWS E. g., N. C. GEN. STAT. 36C1105 b ; N. H. REV. STAT. ANN. 564B: 1105 b ; OHIO REV. CODE ANN B ; WYO. STAT. ANN bii
65 Sterk Sterk, supra note 7, at UNIFORM TRUST CODE 808 comment amended
66 RESTATEMENT THIRD OF TRUSTS 75 cmt. g HOLDEN, supra note 6, at 251; Sterk, supra note 7, at ; HAYTON, ET AL., supra note 19, at 53. E. g., 760 ILCS 5/16.3 f ; MO. ANN. STAT ; N. H. REV. STAT. ANN. 564B: S. D. CODIFIED LAWS 551B
67
68 Waters, supra note 103, at 86; Sterk, supra note 7, at See also RESTATEMENT THIRD OF TRUSTS 75 cmt. d
69 HOLDEN, supra note 6, at
70
71 UNIFORM TRUST CODE 105 b 2amended
72 V
73
74
75 3 SCOTT ET AL., supra note 85, at RESTATEMENT THIRD OF TRUSTS 75 cmt g
76
77 Holden, supra a note 6, at 194; Alexander A. Bove, The Trust Protector: Trust Watchdog or Exotic Pet?, 30 EST. PLANNING 390, Holden letter of wishes See Holden, supra note 6, at Berize, Trusts Act 1992, s 28 1b. Anguilla, Trusts Ordinance 1994, s 28 1b; Guernsey, Trusts Guernsey Law 2007, s 26 1 iii; Malta, Trusts and Trustees Act 1988, s 29 1; Mauritius, Trusts Act 2001, s 33 1b. RESTATEMENT THIRD OF TRUSTS 75 cmt. b
78 MO. REV. STAT
79
80
81
82
83 St. Kitts, Trusts Act, s
84
85 The Office of the Trust Protector: Its Powers, Duties, and Relationship with the Trustee Hitoshi KIMURA There is little doubt that in recent years in Japan as well as in the United States and offshore jurisdictions, there has been a surge in popularity of trusts with power holders. A trust protector, or a trust power holder, is an individual, committee, or entity who is not a trustee but who is nevertheless granted powers under the trust that supersede corresponding powers of the trustee. The inclusion of a power holder in a trust can often provide greater flexibility to accommodate changes in beneficiary circumstances and oversee the actions of the trustee. Although the Article 65 and 66 of the Japanese Trust Business Code stipulate the duties of a professional trust protector, the Japanese Trust Code provides nothing about duties and rights of a person holding a power, and some important questions surrounding the position have not been addressed. This paper examines some important legal problems with regard to the trusts having a power holder other than a trustee, based on the analysis of trust protectors in England, the United States, and offshore jurisdictions. The main issues are the scope of the powers that can be granted to third parties in a trust, the duties of the power holder, as well as the relationship between the power holder and the trustee. First, the scope of the power that can be given to third parties other than the trustees will be examined. Although powers of almost any kind may be given to third parties in a trust, there are some exceptions. In particular, rights of beneficiaries provided by article 92 of the Japanese Trust Code cannot be granted to third parties other than a trust administrator, trust supervisor, or an agent of the beneficiaries. Second, it is important to determine whether and when the power holder holds a fiduciary obligation to the beneficiary. If the power is given by the settlor for the benefit of the power holder, the power would be considered
86 personal power, where the power holder does not have to consider from time to time whether or not to exercise the power, and his discretion is not subject to judicial scrutiny so long as he commits no fraud on the power. It is aquestion of interpretation of the trust instrument, in light of all the circumstances, whether the power is for the holder s sole benefit or for the benefit of the trust beneficiaries. In making this determination, the relationship of the power holder to the trust and the nature of the power are important considerations. When the settlor empowers the third party to direct trust distributions to particular beneficiaries, courts usually should sustain the power holder s exercise of discretion so long as it conforms to the trust terms and trust purpose. Furthermore, the power holder may be exempted from any liability by expressly providing so in the trust instrument. On the other hand, administrative powers that go to the heart of the administration of the trust, such as the power to remove and appoint trustees, will be fiduciary powers, irrespective of what the settlor provides in the trust instrument. Third, the legal relationship between the trust protector and the trustee will be clarified by analyzing recent developments of trust law in the U.S., especially state statutes. It is not the trustee s duty to make thorough investigation into the propriety of direction by the power holder; therefore, the trustee ordinarily shall not be liable for any loss resulting from any act taken or not taken by the trustee pursuant to the power holder s direction. However, if the trustee knows orreasonably should know that the power holder s direction violates a fiduciary duty that the power holder owes to the beneficiaries, the trustee should have a duty to provide advice to the power holder and to warn the beneficiaries of the fact that it could affect the beneficialinterests of the trust. When the terms of the trust do not allow the trustee to act without consent of the power holder, the trustee is usually justified in doing nothing further, if the power holder refuses to give consent. However, if the trustee knows, or a reasonable inquiry would reveal, that the failure of the power holder to consent is likely to damage the trust or violate a fiduciary duty of the power holder, the trustee may have a duty to warn the beneficiaries of
87 the fact that it could affect the beneficial interests of the trust. When the power holder cannot exercise their assigned power due to death, resignation, or other reasons, the trustee is to proceed with the administration of the trust with the consent of the beneficiaries, as if the provision was not included in the terms of the trust unless the power is considered to belong personally to the particular power holder. The trustee also has a duty to keep the power holder reasonably informed of trust information and circumstances relevant to the power holder s authority
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