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<h1>Trustee eligibility for employee benefit trusts: registered debenture trustees only; REIT trustees and trust-held units barred from voting.</h1> Trustee eligibility for employee benefit trusts requires the trustee to be a registered debenture trustee; the REIT's trustee cannot serve as trustee of the employee benefit trust; and neither the trust nor its trustee may vote on REIT units held by the trust.