Trust Referral Case
Client Background – Mr. Suen & Mrs. Suen
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- Family Profile:
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- Mr. Sun, 43 (cross-industry entrepreneur), Mrs. Sun, 41 (homemaker)
- 2 minor children
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- Asset structure:
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- Liquid assets: Cash, stocks, fund portfolio
- Fixed assets: Diversified insurance coverage
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- Special circumstances:
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- Mr. Sun has achieved remote business management
- Mrs. Sun lacks financial management experience
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- Family Profile:
Pain Points in Immigration Planning
The Sun family plans to immigrate within two years for children’s education but faces:
1. Tax Barriers
- 40 or above inheritance tax rates in US/UK/Australia etc
- Canada exempts inheritance tax but levies capital gains tax
2. Asset Risks
- Potential significant asset depreciation during immigration transition
- Spouse’s limited financial capability to manage complex assets
Professional Trust Solution
An “Offshore Discretionary Trust” structure addressing three core functions:
1. Tax Optimization System
- Registered in offshore jurisdictions (Cayman/Bermuda)
- Legal ownership transferred to trustee
- Complete avoidance of inheritance tax scope
- Cross-border tax efficiency arrangement
2. Smart Distribution Mechanism
Trigger Condition | Distribution Plan | Protection Purpose |
Age 18 | Full 4-year university tuition | Ensure premium education |
Age 25 | 30% local property down payment | Establish asset foundation |
Age 30 | Marriage/entrepreneurship fund | Maintain social status |
3. Asset Protection Design
- “Asset Firewall” clause
- Complete isolation of business risks
- Creditor protection for trust assets
- Dedicated account for Mrs. Sun
Implementation Strategy
Phased Execution Plan:
1. Preparation Phase (12 months pre-immigration)
- Trust structure establishment
- Transfer 80% liquid assets into trust
2. Management Framework
- Appointment of professional trust company
- Establishment of “Protector” role (family lawyer)
3. Contingency Plan
- Retain 20% liquid assets as transition fund
- Create dedicated withdrawal account for Mrs. Sun
Expected Benefits
✅ Tax Avoidance: Mitigate inheritance tax risk
✅ Precise Succession: Trigger-based distribution for optimal wealth utility
✅ Risk Isolation: Complete separation of business and family assets
✅ Continuous Management: Professional trusteeship addressing spouse’s management limitations
(Note: Specific structure requires adjustment based on final destination, recommended to conduct cross-border compliance review with tax lawyers.)
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