Planification patrimoniale
Trust successoral
Détient les actifs afin qu'ils puissent être remis aux bénéficiaires sans attendre l'homologation de la succession, tout en restant pleinement dans la succession du constituant sur le plan fiscal.
Glendalough, comté de Wicklow · Superbass, CC BY-SA 4.0
À qui il s'adresse
Clients souhaitant éviter à leur famille le délai de règlement de la succession
Ce qu'il fait
- Le constituant reste bénéficiaire ; aucune réduction de la succession
- Les trustees peuvent verser les fonds dès le décès
- Utile lorsque la succession comprend des actifs illiquides
- Le constituant conserve un accès total de son vivant
Le produit en détail
The Probate Trust does not reduce anybody’s estate, and it is not trying to. Its objective is access: it exists so that a family does not wait months for a grant of probate before they can pay for a funeral, meet a tax instalment, or keep a business running.
The mechanism is deliberately plain. The settlor transfers assets to trustees but remains a beneficiary, retaining full access during their lifetime. Because the settlor kept everything, there is no gift and no estate reduction — the trust property remains fully within the estate for tax. What changes is administration: on death the trustees already hold the asset and can release funds immediately, without waiting for the grant.
It is most valuable where the estate is illiquid. A family whose wealth is in a house, a farm or a private company can be asset-rich and cash-poor for the six to twelve months probate takes, and a liquid fund the trustees can release on the day is worth more than its face value in that period.
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 successoralSur demande
- Guide du trusteeSur 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 settlor settles assets and stays a beneficiary
Bare or discretionary form. There is no gift, and no seven-year clock, because nothing has left the settlor’s reach.
The settlor retains full access during life
The trust property is available to them throughout, which is why there is no estate reduction.
On death, the trustees may release funds immediately
They already hold the asset. No grant of probate is needed for them to act.
The value is still reported in the estate
The trust does not change what the estate is worth, and the executors account for it in the ordinary way.
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.
A £250,000 fund, and the months after a death
A representative timeline. The figures are illustrative; the delay is the ordinary experience of an estate that needs a grant.
- Fund held by the trustees
- £250,000
- Estate reduction achievedThe settlor retained full access — that is by design
- None
- Illustrative time to a grant of probate
- 7 months
- Funds available from the trust
- Within days of death
- What the family can meet in the meantime
- Funeral costs, tax on account, business running costs
- Estate assets requiring the grant
- House, farm, private company shares
Illustrative. Probate timescales vary widely with the estate and the jurisdiction, and this trust does nothing about the timescale — it puts a liquid fund outside the queue. It confers no tax advantage of any kind, and the copy is emphatic about that because a structure sold on the wrong benefit is a complaint waiting to happen.
Where the money is, before and after death
The illustrative estate above, split by whether a grant of probate is needed to reach it.
Voir ces chiffres sous forme de tableau
| Valeur | |
|---|---|
| Held in the probate trust — Releasable by the trustees within days | £250k |
| Estate assets needing a grant — House, farm and company shares | £1,150k |
Adéquation
Où Trust successoral 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
- Families who would face a cash squeeze while probate is obtained.
- Estates whose value is mostly illiquid — property, land, private company shares.
- A client who wants to keep full access and is not seeking an estate reduction.
Il faut regarder ailleurs lorsque
- Any client whose objective is reducing the estate — this trust does not do that, and should never be presented as if it might.
- A client who wants the beneficiaries to have entitlements now.
Ce qu'il nous faut pour tarifer
- 1.The settlor’s details and the assets to be settled.
- 2.Bare or discretionary form, and the trustees.
- 3.The beneficiaries, and confirmation the client understands there is no estate reduction.
Questions
Ce que les courtiers nous demandent sur ce produit
Does this save inheritance tax?
No. The settlor retains full access, so the trust property remains within the estate. Anyone who has been told otherwise has been told wrong.
How quickly can the trustees release funds?
Once they have evidence of death and have taken their decision, they can act — they do not wait for a grant, because they already hold the asset.
Bare or discretionary?
A bare trust is simpler and fixes the beneficiaries; a discretionary one gives the trustees latitude. It is a question about control, and it belongs with the client’s own adviser.
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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.