引言2010年2月,美国律师协会(American Bar Association)批准了统一州法委员会(National Conference of Commissioners on Uniform State Laws)制定的《统一法定信托实体法案》(the Uniform Statutory Trust Entity Act,以下简称《法定信托法》)。~①该法案的颁布推动着美国从普通法商业信托~②向法定商业信托的发展新阶段,从各州分散立法向全国统一立法的规范发展方向,是商业信托 Introduction In February 2010, the American Bar Association approved the Uniform Statutory Trust Entity Act (“Uniform Statutory Trust Entity Act”), established by the National Council of Commissioners on Uniform State Laws Trust Law "). The promulgation of the act propelled the United States from the common law commercial trust to the new phase of the development of statutory commercial trust, from the state to decentralized legislation to regulate the development of uniform national legislation is the commercial trust