When an investor with a central depository account passed away, his/her inheritors may provide relevant supporting documents and certifications of tax payment or tax exemption stipulated in Article 24 of the "Regulations Governing the Administration of Shareholder Services of Public Companies" to apply to the decedent’s participant for a transfer. The participant shall submit the information provided by the inheritors to the issuing company or its shareholder services agent through TDCC for verification. Once the information is verified, the issuing company or its shareholder services agent shall notify TDCC to transfer the securities to the inheritors' central depository accounts.

Unless there is trade suspension during the share transfer suspension period, transfer, direct trade between parties, inheritance, and endowment can still be executed.

The transferee (heir) shall apply to the issuer's transfer agent for account opening at "registration account" and the transfer agent would then adjust the unpledged stocks balance from transferor’s (legator’s) name to transferee's (heir's) name. Only then can transferee (heir) apply to transfer these stocks to his/her depository account at the securities firms.

No. Shareholders shall return paper stocks to the company in exchange for dematerialized stocks before they can apply for transfer, direct rtrade between parties, inheritance, and endowment.