Planificación patrimonial
Controlled Access Account
Una donación que se entrega a los beneficiarios en tramos prefijados en fechas elegidas, para que una suma elevada no llegue de golpe a manos de un beneficiario joven.
Glendalough, Co. Wicklow · Superbass, CC BY-SA 4.0
Para quién es
Clientes que donan a hijos o nietos
Qué hace
- Fechas de entrega fijadas al inicio
- Un fondo fiduciario separado por beneficiario
- Los fiduciarios pueden retrasar una entrega, pero no adelantarla
- Segmentado para ajustarse al calendario de entregas
El producto en detalle
The problem this product solves is not tax. It is that £150,000 arriving in the hands of a nineteen-year-old is rarely a kindness. A client who wants to make a substantial gift to children or grandchildren often wants the gift made now, for the clock, and received later, for everybody’s sake.
The Controlled Access Account fixes a release timetable at outset. Each beneficiary has their own trust fund, and each fund releases in tranches on dates chosen when the trust is written — at 21, 25 and 30, say, or on a graduation, a set of birthdays, or whatever pattern fits the family. Segmentation is arranged to match the schedule so each release is a clean encashment rather than a partial surrender.
The trustees may defer a release but not accelerate one. That asymmetry is deliberate and it is the whole safeguard: a beneficiary in difficulty can be protected by delay, and a beneficiary who is impatient cannot talk the trustees into an early payment. Without it, a fixed timetable would be a suggestion.
Documentación
La documentación de producto se facilita a los intermediarios acreditados. Pídala a su suscriptor o solicítela mediante el formulario de consulta.
- Escritura del trustA petición
- Plantilla del calendario de entregasA petición
Cómo funciona
Qué ocurre, en orden
Desde la primera consulta hasta el momento en que la cobertura, el contrato o la línea queda en vigor.
The beneficiaries and the schedule are set
One trust fund per beneficiary, with release dates and proportions fixed at outset. From £25,000.
Segmentation is arranged to fit the schedule
So each release encashes whole segments rather than cutting across the fund.
The fund is invested until each date
By the trustees, across the available range.
Releases are paid on the dates chosen
Automatically, in the proportions set at outset.
Trustees may defer, and only defer
Where a release would not be in the beneficiary’s interests. They have no power to accelerate one.
Las cifras
Un ejemplo resuelto
Cálculos ilustrativos, para que la forma del producto se vea en lugar de describirse. Nada de lo que aquí figura es una oferta ni una proyección.
£150,000 for one grandchild, released in three tranches
A representative schedule. Values at outset; each tranche is worth whatever the fund is worth on its date.
- Trust fund for this beneficiary
- £150,000
- Release at 2120% — education and setting up
- £30,000
- Release at 2530% — typically a property deposit
- £45,000
- Release at 3050% — the balance
- £75,000
- Trustee power to defer
- Yes, at any release
- Trustee power to accelerate
- None
- Segments arranged
- To match the three tranches
Illustrative and shown at outset values. The amounts released depend on the value of the fund on each date. Not tax advice: the gift into this trust has the ordinary consequences of a settlement, and the client’s own advisers should confirm them.
The release schedule
The illustrative £150,000 fund above, and what is released against what remains held.
Ver estas cifras en una tabla
| Released to the beneficiary | Still held by the trustees | |
|---|---|---|
| At 21 | £30k | £120k |
| At 25 | £45k | £75k |
| At 30 | £75k | £0k |
Idoneidad
Dónde encaja Controlled Access Account
Los casos que resuelve, los que no, y lo que un suscriptor necesita antes de tarificar.
Es la respuesta adecuada cuando
- Gifts to children or grandchildren who are young now.
- Families who want the gift dated now and received on a timetable.
- Cases where several beneficiaries should each have their own fund and schedule.
Conviene mirar otra cosa cuando
- A client who wants trustees to have full discretion over timing — the Gift Trust or Wealth Preservation Account gives them that.
- A client who needs the capital or an income from it.
- Gifts below the £25,000 minimum.
Lo que necesitamos para tarificar
- 1.The settlor’s details, the premium and source of funds evidence.
- 2.Each beneficiary, their fund, and the release dates and proportions.
- 3.The trustees, and confirmation of the client’s own tax advice.
Preguntas
Lo que los corredores nos preguntan sobre este producto
Why can trustees defer but not accelerate?
Because a timetable that could be brought forward is not a timetable. Deferral protects a beneficiary; acceleration would only ever be used to override the settlor’s intention.
Can the schedule be changed after execution?
The schedule is fixed at outset. Get it right before signing — it is the one part of this structure that cannot be revisited.
What if a beneficiary dies before a release?
The deed governs it, and the drafting should be settled with the client’s adviser at outset rather than discovered later.
Solicitar información
Consúltenos sobre Controlled Access Account
El formulario llega a un suscriptor en Dublín. Si es intermediario, indíquelo y lo dirigiremos a la mesa de corredores.