Planification patrimoniale
Controlled Access Account
Une donation libérée aux bénéficiaires par tranches prédéfinies à des dates choisies, afin qu'une somme importante ne parvienne pas d'un seul coup à un jeune bénéficiaire.
Glendalough, comté de Wicklow · Superbass, CC BY-SA 4.0
À qui il s'adresse
Clients qui donnent à leurs enfants ou petits-enfants
Ce qu'il fait
- Dates de libération fixées à l'origine
- Un fonds distinct par bénéficiaire
- Les trustees peuvent différer une remise, mais non l'anticiper
- Segmenté pour suivre le calendrier de libération
Le produit en détail
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.
Documentation
La documentation produit est remise aux intermédiaires accrédités. Demandez-la à votre souscripteur, ou demandez-la via le formulaire de demande.
- Acte de trustSur demande
- Modèle de calendrier de libérationSur demande
Comment cela fonctionne
Ce qui se passe, dans l'ordre
De la première demande jusqu'à la mise en place de la garantie, du contrat ou de la ligne.
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.
Les chiffres
Un exemple chiffré
Des calculs donnés à titre indicatif, pour que la structure du produit se voie plutôt qu'elle se décrive. Rien ici n'est une offre ni une projection.
£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.
Voir ces chiffres sous forme de tableau
| Released to the beneficiary | Still held by the trustees | |
|---|---|---|
| At 21 | £30k | £120k |
| At 25 | £45k | £75k |
| At 30 | £75k | £0k |
Adéquation
Où Controlled Access Account trouve sa place
Les cas auxquels il répond, ceux auxquels il ne répond pas, et ce qu'un souscripteur demande avant de tarifer.
C'est la bonne réponse lorsque
- 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.
Il faut regarder ailleurs lorsque
- 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.
Ce qu'il nous faut pour tarifer
- 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.
Questions
Ce que les courtiers nous demandent sur ce produit
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.
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Le formulaire parvient à un souscripteur à Dublin. Si vous êtes intermédiaire, dites-le et nous l'orienterons vers le bureau courtiers.