Planification patrimoniale
Trust de donation
Un trust discrétionnaire ou absolu simple, pour un client qui donne un capital et n'a pas besoin d'y accéder de nouveau.
Glendalough, comté de Wicklow · Superbass, CC BY-SA 4.0
À qui il s'adresse
Clients présentés par un courtier effectuant des donations pures et simples
Ce qu'il fait
- Versions absolue ou discrétionnaire
- Aucun accès du constituant aux biens du trust
- Le délai de sept ans court à compter de la date de la donation
- Fonctionne avec notre gamme de contrats ou avec des actifs externes
Le produit en détail
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.
Documentation
La documentation produit est remise aux intermédiaires accrédités. Demandez-la à votre souscripteur, ou demandez-la via le formulaire de demande.
- Acte du trust de donationSur demande
- Guide du registre des trustsSur 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.
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.
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.
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
Voir ces chiffres sous forme de tableau
| Montant | Part | |
|---|---|---|
| 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% |
Adéquation
Où Trust de donation 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
- 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.
Il faut regarder ailleurs lorsque
- 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.
Ce qu'il nous faut pour tarifer
- 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.
Questions
Ce que les courtiers nous demandent sur ce produit
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.
Planification patrimoniale
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Interrogez-nous sur Trust de donation
Le formulaire parvient à un souscripteur à Dublin. Si vous êtes intermédiaire, dites-le et nous l'orienterons vers le bureau courtiers.