Trust/Investment Products
The Industry offers a myriad of products designed primarily to the investment
requirements of the more sophisticated clientele demanding more specific fund
management customization but without the traditional bank guaranty of return.
The more popular products available through TOAP’s member-institutions are:
Basic Fund Management Services
Employee Benefit Plans Under Trust
Personal Living Trust
Bond Issues /Other Obligations Under Deeds of Trust or Mortgage
Custodianship and Safekeeping
Trusteeship of Pre-Need Plans
Unit Investment Trust Fund
Escrow
Basic Fund Management Services
A financial service open to both corporate and individual clients with investible
funds opting to place their corporate / personal assets under the management
of professional investment advisers. The Trust Entity normally assigns an
individual portfolio manager to oversee the fund’s investment. The client
gets a regular accounting of his investments and may avail of a customized
investment portfolio depending on his needs, the size of the fund and a particular
Trust Entity’s internal parameters.
Employee Benefit Plans Under Trust
These are Corporate Trust arrangements where the beneficiaries are employees
of corporations. These cover agreements where the Trustee holds funds accumulated
from a corporation or its employees, or both, to be used for lumpsum or other
periodical payments for retired or incapacitated employees of such corporation
in accordance with a private plan adopted by the corporation. The most common
example under this arrangement is a “Pension Trust” drawn by an employer under
the Labor Code for mandatory payment of retirement benefits and the Tax Code’s
requirement that a private retirement plan can only enjoy specific tax exemption
if the same is “trusteed”.
Personal Living Trust
Created at the instance of an Individual who wishes to institute a separate
Trust Estate out of his general estate, for the benefit of a named beneficiary.
Arrangement such as this normally incorporates an estate planning scheme for
the administration and disposition of an individual’s property during his
lifetime and at his death, as usually set forth in his will.
Administratorship
Arrangement arising out of property administration agreements or those created
under orders of courts of competent jurisdiction to manage and distribute
the estate of a decedent without a will or a testator who has no executor.
The trustee or fiduciary is normally empowered to perform some specific functions,
such as enter into contracts of lease, collect rentals due to the property
and to pay taxes that may be levied thereon.
Bond Issues /Other Obligations Under Deeds of Trust or
Mortgage
Services provided by the trustee under a mortgage trust agreement whereby
the trustee holds properties which are the subject of mortgage or collateral
for bond issue or other obligations.
Custodianship and Safekeeping
Accountability of the trustee or fiduciary with the trustor or principal
under custodianship and safekeeping agreements or on orders of court of competent
jurisdiction whereby the trustee or fiduciary keeps in its possession tangible
properties or titles to such properties and other titles or documents of ownership.
Escrow
Trustee bank as escrow agent holds money, securities or property deposited
by the client /principal, the eventual delivery of which to a third party
is contingent upon the happening of a certain event or upon the action taken
by the second party.
Trusteeship of Pre-Need Plans
Trusteed arrangement with a corporate-trustor which operates pre-need plans
and are required by government regulatory agencies to maintain trust accounts
for such activities.
Unit Investment Trust Fund
A Unit Investment Trust Fund (UITF) is an open-ended pooled trust fund denominated in pesos or any acceptable currency, which is operated and administered by a trust entity and made available by participation. Each UITF product is governed by a Declaration of Trust (or Plan Rules) which contains the mechanics for investing, operating and administering the fund.
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