概要

This is Unit 18 of the "Trust Training Certificate" ("TTC") (version 2.0) training programme.

It consists of one module:
Module 20: Some commercial uses of trusts

For details on the topics to be covered, please refer to the 'Content' section below.

If you wish to register for the full TTC (version 2.0) Part B Stream 2 Training programme and Examination, click here. 

宗旨

After studying this module students should be able to

1. Understand the structure and purpose of the various trusts (escrow, REITS, employee benefit, pre IPO, business trusts, employee share/option plan) and their uses.
2. Identify the various parties to each of these trusts and explain what their role is.
3. Explain when these various types of trusts are needed and the circumstances under which each would be a suitable vehicle for a client.
4. Be able to list any key elements that must be present for these different types of trusts
5. Be able to list the advantages of Pre IPO Founder trusts
6. Understand and explain how employee share and option plans are structured, their advantages and the tax and reporting implications.

內容

This Module concentrates on trusts for broader commercial uses which include:-

1.      Trusts as escrow arrangements

2.      Trusts to provide for security – “Quistclose Trusts” Security Trustee & Bond Trustee Arrangements

3.      Trusts for security in litigation/court cases/mediation

4.      Business trusts

5.      Real Estate Investment Trusts (REITS)

6.      Employee benefit trusts

7.      Medical scheme trusts

8.      Pre IPO founder share trusts

9.      Employee share/option plan / trusts and their structure and tax implications

對象

This course is primarily designed for individuals who are interested in obtaining the "Trust Training Certificate" to qualify for the Hong Kong Trustees' Association Certified Trust Practitioner™ designation.

It is also relevant for individuals seeking a comprehensive understanding of the course subject matter and those planning to enter the Trust industry sector.

資產財富管理業先導計劃 - 專業培訓資助計劃

本課程已被審批為「提升資產財富管理業人才培訓先導計劃」（以下簡稱「資產財富管理業先導計劃」 其下之「專業培訓資助計劃」（以下簡稱「本計劃」）。本計劃旨在提升資產財富管理業在職從業員的專業能力水準及協助金融服務業內其他從業員學習所需的知識和技能，使他們能投身資產財富管理業。合資格之申請人按香港證券及投資學會之要求完成課程後將可獲香港特區政府資助80%學費，上限為HK$15,000。 香港證券及投資學會為資產財富管理業先導計劃之執行機構，有關申請要求之細則及手續，請參閱專為資產財富管理業先導計劃而設之網站(https://www.wamtalent.org.hk/)。

Click here if you wish to register for full Part B Stream 2 training programme and examination.