信託契約にて、信託管理者（「Trustee」）（銀行・証券会社が手数料高く運用、TCSP業者・弁護士法人は合理的手数料でご提供）を選任し、委託者 (「Trustor」 もしくは「Settlor」)により、信託（「Res」）をTrusteeの信託口座（「Client Trust Account」）に拠出し、信託受益者(Beneficiary)を選任します。Trusteeは、信託契約や委託者の指示で信託財産を運用します。 (TCSPとはTrust and Company Service Providerという信託管理ライセンス保持の業者です)
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