固定利息信托也被称为固定收入信托，是一种信托安排，其中包括如何从基金中的收益支付的具体指示。 在这种安排下，受托人在如何向受益人支付资金方面没有任何类型的自由裁量权。 虽然固定利息信托有几个好处，但也有一些应该考虑的潜在缺点。

固定利息信托的主要优势之一是，受益人根据基金发起人制定的规定，确切地知道将从信托中获得何种类型的财务利益。 这使得提前计划和确定如何使用收益以获得最大利益变得更加容易。 例如，如果信托的目标是为受益人提供稳定的收入，可以用来管理租金、水电和食品等基本生活需求，这些受益人可以依赖在每个付款期收到一定的金额，并相应安排其家庭预算。

固定利息信托也为受托人提供了相对容易的管理。 这包括能够预测基金的支付，而不允许有太多的变量。 这样做简化了比较信托在同一时期产生的预期收入的任务，允许支付，并有一些想法，如果信托的余额实际上会增长，保持或多或少相同，或可能在一个特定的日历年内减少。

While there are situations in which a fixed interest trust is a sound approach to providing for loved ones, there are a few possible drawbacks to consider. Since trustees have no real discretion in terms of changing the amount of disbursements or granting disbursements for certain events, this means that even if someone is the recipient of a trust fund, the chances of being able to draw on the fund in the event of a sudden illness, a job loss, or some other life crisis does not exist. In addition, the trustees will not be in a position to possibly limit disbursements as a means of preventing the balance from being used irresponsibly. Before deciding that a fixed interest trust is the most appropriate course, care should be taken to consider all possible future events that could occur with the beneficiaries, weigh the pros and cons of placing this level of restriction on the function of the trustees, then structure the trust fund in whatever manner is likely to reflect the intentions of the founder of the trus