Planificación patrimonial
Trust de donación
Un trust discrecional o absoluto sencillo para un cliente que entrega capital y no necesita volver a acceder a él.
Glendalough, Co. Wicklow · Superbass, CC BY-SA 4.0
Para quién es
Clientes presentados por un corredor que realizan donaciones puras
Qué hace
- Versiones absoluta y discrecional
- El constituyente no tiene acceso a los bienes del trust
- El plazo de siete años empieza a contar en la fecha de la donación
- Compatible con nuestra gama de bonos o con activos externos
El producto en detalle
The Gift Trust is the simplest thing in this range, and the simplicity is the feature. A client who is giving capital away, does not want it back, and does not need an income from it should not be sold a structure with a loan account, a discount calculation or a release schedule attached. They need a trust deed and a date.
Two versions exist because two quite different intentions get described the same way. An absolute trust fixes the beneficiaries at outset: the named person is entitled, and the trustees hold the property for them until they are able to receive it. A discretionary trust names a class instead, and leaves the trustees to decide who gets what and when.
The choice is not about tax first. It is about whether the client knows, today, who should benefit and in what proportion. A parent gifting to one adult child with settled circumstances is usually describing an absolute trust; a grandparent gifting for grandchildren, some of whom are not yet born, is describing a discretionary one.
Documentación
La documentación de producto se facilita a los intermediarios acreditados. Pídala a su suscriptor o solicítela mediante el formulario de consulta.
- Escritura del trust de donaciónA petición
- Orientación sobre el registro de trustsA 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.
Absolute or discretionary is decided
Fixed beneficiaries, or a class with trustee discretion. This is the substantive decision and it is difficult to undo.
The deed is executed and the gift made
The seven-year clock starts on the date of the gift. There is no minimum.
The trustees invest the trust property
Our bond range, or external assets — the deed does not require the trust to hold our own products.
The trustees administer and distribute
Under the deed. The settlor has no access to the trust property at any point, which is what makes this an outright gift.
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.
Absolute against discretionary, on the same £100,000
The same gift under the two versions of the deed. It is a comparison of who decides, not of investment outcomes.
- Gift
- £100,000
- Absolute — beneficiaries
- Named at outset, fixed
- Absolute — trustee discretion
- None over entitlement
- Absolute — beneficiary’s right
- Absolute entitlement to their share
- Discretionary — beneficiaries
- A class, which may include the unborn
- Discretionary — trustee discretion
- Who benefits, how much, and when
- Discretionary — beneficiary’s right
- A hope, not an entitlement
- Settlor access, either version
- None
Not tax advice. The two versions are treated differently for tax as well as for control, and which suits a client depends on their own position and their own advisers’ view of it.
An illustrative discretionary class
A £100,000 gift, and how trustees might exercise their discretion over it years later.
Trust fund available for appointment
£100,000
- Appointed to the eldest grandchild£40,000 · 40%At 25, for a property deposit
- Appointed to the second grandchild£35,000 · 35%At 22, towards education costs
- Retained for a grandchild born later£25,000 · 25%Not in existence when the trust was made
Ver estas cifras en una tabla
| Importe | Proporción | |
|---|---|---|
| Appointed to the eldest grandchild — At 25, for a property deposit | £40,000 | 40.0% |
| Appointed to the second grandchild — At 22, towards education costs | £35,000 | 35.0% |
| Retained for a grandchild born later — Not in existence when the trust was made | £25,000 | 25.0% |
| Trust fund available for appointment | £100,000 | 100% |
Idoneidad
Dónde encaja Trust de donación
Los casos que resuelve, los que no, y lo que un suscriptor necesita antes de tarificar.
Es la respuesta adecuada cuando
- An outright lifetime gift the client will not need back.
- A grandparent gifting for a class that may grow.
- Any size of gift — there is no minimum on this trust.
Conviene mirar otra cosa cuando
- A client who needs access to the capital, or an income from it.
- A client who wants a fixed release timetable — the Controlled Access Account does that.
Lo que necesitamos para tarificar
- 1.The settlor’s details and the gift.
- 2.Absolute or discretionary, and the beneficiaries or the class.
- 3.The trustees, and confirmation the client has taken their own tax advice.
Preguntas
Lo que los corredores nos preguntan sobre este producto
Can the trust hold assets other than your own products?
Yes. The deed does not require it to hold our bonds, and external assets are common.
Can an absolute trust be changed later?
The beneficiaries’ entitlements cannot simply be reallocated — that is what absolute means. If the client may want flexibility, the discretionary version is the one to discuss.
Is there a minimum gift?
No. It is the only trust in this range with no minimum, because the cost of the structure does not scale with the gift.
Solicitar información
Consúltenos sobre Trust de donación
El formulario llega a un suscriptor en Dublín. Si es intermediario, indíquelo y lo dirigiremos a la mesa de corredores.