A person or entity, appointed to manage the affairs of a company or institution including assets and debts; in older documents and partly until today also called salmann. – In Switzerland, the professional term for tax advisors, auditors, management consultants, and all persons – including architects or engineers – who represent the interests of a client. – See ward money, rabbi trust, fiduciary account, trust agreement, special purpose vehicle employee. – Cf. Annual Report 2013 of BaFin, p. 129 (supervisory regulations for trustees of security assets).
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/