제정법상 신탁에 관한 미국의 새로운 통일법과 유한책임신탁과의 비교 - 신탁의 권리능력, 신탁과 회사 간의 조직변경과 합병, 책임재산의 분별 개념을 중심으로 -

As part of the continued efforts of the National Conference of Commissioners on Uniform State Laws to provide up-to-date uniform acts for business organizations, it approved the Uniform Statutory Trust Entity Act at its 2009 Annual Meeting. This article explains some new concepts adopted in the new Uniform Act. Firstly, the Uniform Act expressly confirms a statutory trust as a juridical entity separate from its trustees and beneficial owners. Secondly, the Uniform Act allows a statutory trust formed under the Uniform Act to convert to, or merge with, a corporation, limited liability company or limited partnerships. The Uniform Act also introduced a concept of series in a statutory trust that is a segregation or partitioning of property within a statutory trust. This article explains these novel concepts in the Uniform Act and compares those with a limited liability trust that is a newly introduced business organization under the Korean Trusts Act in 2012.