Properties limited in circulation by laws and regulations may be used as trust property with the approval of relevant departments in charge according to law 法律、行政法规限制流通的财产，依法经有关主管部门批准后，可以作为信托财产。
The properties that the trustee obtains by way of managing , utilizing , disposing of the trust property or by other means shall also be deemed as trust property 受托人因信托财产的管理运用、处分或者其他情形而取得的财产，也归入信托财产。
At that time , investors could avoid double taxation because trusts were not taxed at the corporate level if income was distributed to beneficiaries 那时，投资者可以避免重复征税，因为如果收入被用来分配给受益人，信托财产不用按法人标准征税。
Article 26 the trustee must not take advantage of the trust property to seek profits for his own except getting remuneration according to the provisions of this law 第二十六条受托人除依照本法规定取得报酬外，不得利用信托财产为自己谋取利益。
The trustee shall report the management , utilization and disposition of the trust property and the income and expenses to the trustor and the beneficiary regularly every year 受托人应当每年定期将信托财产的管理运用、处分及收支情况，报告委托人和受益人。
The trustor has the right to consult , write down or duplicate the trust accounts relating to his trust property and other documents relating to the handling of trust affairs 委托人有权查阅、抄录或者复制与其信托财产有关的信托帐目以及处理信托事务的其他文件。
If the trust property is enforced against the provisions of the preceding paragraph , the trustor , trustee or beneficiary has the right to make an objection to the people ' s court 对于违反前款规定而强制执行信托财产，委托人、受托人或者受益人有权向人民法院提出异议。
Article 10 where trust property shall be registered according to the provisions of laws or administrative regulations for the establishment of a trust , such property shall be registered 第十条设立信托，对于信托财产，有关法律、行政法规规定应当办理登记手续的，应当依法办理信托登记。
If the trustee dies or disbands or terminates as a result of being canceled or being declared bankrupt according to law , the trust property shall not be deemed as his heritage or liquidation property 受托人死亡或者依法解散、被依法撤销、被宣告破产而终止，信托财产不属于其遗产或者清算财产。
So the fund beneficiary ' s right to benefit is not only a creditor ' s right but also a title in nature , which is precisely the peculiarity in the protection the law of trust offers to the trusts 使得基金受益人的受益权不但有债权的性质，还有物权的性质，这也是信托法中对信托财产保护的特殊之处。
