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翻訳と辞書　辞書検索 [ 開発暫定版 ] スポンサード リンク Delaware statutory trust ： ウィキペディア英語版 Delaware statutory trust A Delaware statutory trust (DST) is a legally recognized trust that is set up for the purpose of business, but not necessarily in the U.S. state of Delaware. It may also be referred to as an Unincorporated Business Trust or UBO.〔(【引用サイトリンク】accessdate=2010-11-12 )〕 Delaware statutory trusts are formed as private governing agreements under which either (1) property (real, tangible and intangible) is held, managed, administered, invested and/or operated; or (2) business or professional activities for profit are carried on by one or more trustees for the benefit of the trustor entitled to a beneficial interest in the trust property.〔(【引用サイトリンク】accessdate=2010-11-12 )〕 ==History== The concept for business trusts, especially those that involve the holding of property, dates back to 16th century English Common Law.〔 In Delaware, it was not until 1947 that Common Law began recognizing statutory trusts.〔(【引用サイトリンク】 accessdate=2010-11-12 )〕 No legal recognition of statutory trusts existed until the passage of the Delaware Statutory Trust Act (DSTA), 12 Del. C. 3801 et. Seq., in 1988.〔 Under The Act, developed on the premise of trust law,〔 statutory trusts were now recognized as their own legal entity, separate from their trustee(s),〔 offering freedom from the corporate law template.〔 Within the tradition of trust law, freedom of contract allows the trustee(s) to structure their entity in a way that is most beneficial to the relationship of all parties and their expertise, while offering liability protection similar to that of a Limited liability company or Partnership.〔 Since the year 2000, Delaware statutory trusts have increasingly been used as a form of tax deferral, asset protection, and balance sheet advantages in real estate, securitization, mezzanine financing, real estate investment trusts (REITs), and mutual funds. Massachusetts, another state that has trust law, refers to its legal entity as a Massachusetts business trust. Most states, however, still rely on Common Law to oversee the trusts within their jurisdiction.〔(【引用サイトリンク】 accessdate=2010-11-12 )〕 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Delaware statutory trust」の詳細全文を読む スポンサード リンク 翻訳と辞書 : 翻訳のためのインターネットリソース Copyright(C) kotoba.ne.jp 1997-2016. All Rights Reserved.