Business Protection doesnt have to be hard Richard

Business Protection doesnt have to be hard Richard

Business Protection doesnt have to be hard Richard Smith Protection Specialist Zurich Intermediary Group FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Important information This presentation is provided to you by Zurich Intermediary Group in your capacity as a financial services industry professional. It must not be made available or copied or otherwise quoted or referred to in whole or in part in any way, including orally, to any person without our express written permission, which we may, at our absolute discretion, grant or withhold or grant subject to conditions, including conditions as to our responsibility. Zurich We accept no duty or responsibility, and we disclaim all liability whether in contract, tort (including negligence) in respect of this material but this sentence does not exclude any liability which by law cannot be excluded.

FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Zurich Learning objectives To be able to explain the concept of business protection in the simplest terms possible. To be aware of the issues faced by businesses on the death or critical illness of a key person, shareholder or employee. To be able to identify key people, calculate the sum assured, set the policies up correctly and explain the tax treatment of the premiums and

benefits. To understand the different methods of business succession planning, including setting up the scheme, the use of trusts and option agreements and the tax treatment of the premiums and benefits. To explain the benefits of a relevant life policy, including who can have one, why they might want one and the tax treatment of the premiums and benefits. To be able to demonstrate your recommendations in a way which is easy for the client to understand. FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019

P02-2019-31122019 - expires Introduction to the business market FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Introduction to the business market Keeping it simple Protect the business Shareholder protection LLP protection Partnership protection Protect the employees Relevant life policy Group death in service Croup critical illness Group income protection Zurich

Key person protection Business liability protection Protect the business owners FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Introduction to the business market Different business entities (UK exc Scotland) Limited Companies LEGAL ENTITIES Limited Liability Partnerships Partnerships Zurich Sole traders FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019

P02-2019-31122019 - expires Introduction to the business market Putting the cost into perspective KEY PERSON BUILDINGS LIABILITY PLANT VEHICLES MACHINERY Zurich STOCK FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires

Protect the business Structure your advice Design a process 01 Identify the company 02 Identify the key people 03 Calculate the sum assured Zurich 04Select the type and term of the policy 05Determine the tax treatment of premiums and benefits FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business Identify the company Existing client bank mortgages, Pensions, investments, I dont have any business clients

group risk, general insurance, commercial insurance Professional connections - accountants, solicitors, business consultants Zurich New clients referrals, mailshots, campaigns, seminars FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business Identify the key people Zurich Anyone whose loss, either permanent or temporary, would affect the companys ability to maintain turnover and generate profits. FOR INTERMEDIARY USE ONLY not for use with clients

31.12.2019 P02-2019-31122019 - expires Protect the business Calculate the sum assured Key Person Protection Business Liabilities Zurich Profit and Replacement FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business Calculate the sum assured Loss of profit and replacement costs Loss of profit Key Person Protection Gross profit attributable to the key person

to recover Profit and Replacement Years Business Liabilities Gross profit Number of key people Years to recover Replacement costs recruitment costs Zurich Salary of replacement training costs FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business

Calculate the sum assured Business liabilities Business liabilities Key Person Protection Directors loan accounts Business loans and mortgages Profit and Replacement Business Liabilities Overdrafts Other liabilities as per the factfind Apportion the liabilities Cover all key people for all liabilities Divide equally amongst key people Zurich Divide based on shareholding Divide based on importance to profit FOR INTERMEDIARY USE ONLY not for use with clients

31.12.2019 P02-2019-31122019 - expires Protect the business Select the type and term of the policy Life only Life with earlier critical illness Specific term e.g. 5 years Term to selected age e.g. 65 Renewable term e.g. five-year renewable Zurich Convertible term Whole of life FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business The solution Company owned policy

Zurich Company applies for a policy Claim proceeds paid to the company Written life Of another Company pays the premiums Company is the policy owner Key person is the life assured FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires

Protect the business Tax treatment of premiums HMRC Business Income Manual Section 45525. Loosely based around the Anderson Guidelines of 1944. The sole relationship between the insuring party and key person must be that of employee and employer. The life assured cannot be a significant shareholder. The plan must be intended to compensate for revenue requirements. Zurich The term of the plan should be appropriate to the usefulness of the life assured. CHECK WITH HMRC Draft letters available FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 www.gov.uk/government/collections/business-income-manualbim P02-2019-31122019 - expires

Protect the business Tax treatment of policy proceeds If premiums are allowable for Corporation Tax Relief, whether taken or not, the policy proceeds will be treated as a trading receipt If premiums are not allowable for Corporation Tax Relief, normal taxation principles will apply: - proceeds used for REVENUE purposes trading receipt - proceeds used for CAPITAL purposes capital receipt Zurich Based on Zurich understanding of current HMRC practice FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business owners FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires

Protect the business owners Care required Check for existing agreements Memorandum of Association Articles of Association Shareholder agreement Zurich Partnership agreement FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business owners What are we trying to achieve? Who and what are we trying to protect? Protect the business owners Protect the families Protect the business Zurich

Protect the employees FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business owners Different methods to achieve the objectives Company Share Purchase Zurich Shares purchased by surviving shareholders FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business owners Company share purchase The basics Company enters into an agreement with each shareholder.

Zurich Company effects a life policy or life with earlier critical illness policy on the life of each shareholder. FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business owners Zurich Company share purchase Setting up the scheme Policies written life of another Company Life of another policy on A Company Life of another policy on B

Company Life of another policy on C Option agreement for company share purchase on death Option agreement for company share purchase on critical illness FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business owners Company share purchase The basics Company enters into an agreement with each shareholder. Company effects a life policy or life with earlier critical illness policy on the life of each shareholder. Company pays the premiums. No tax relief on premiums, benefit tax free. On death of shareholder, company has the option to buy the shares and personal representatives have the option to sell the shares.

Zurich On suffering a critical illness, only the critically ill shareholder has an option to sell their shares. Company buys and cancels shares; value of remaining shareholdings increase proportionately. FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business owners Shares purchased by the surviving shareholders The basics Shareholders enter into an agreement with each other. Zurich For 2 shareholders, each shareholder effects a life of another policy on the other shareholder. FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires

Protect the business owners Shares purchased by the surviving shareholders Policies written life of another Shareholder A Life of another policy on B Shareholder B Life of another policy on A Zurich Double option agreement Option agreement for purchase on critical illness FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business owners Shares purchased by the surviving shareholders

Policies written life of another Shareholder A Shareholder B Zurich Shareholder C Life of another policy on B Life of another policy on C Life of another policy on A Life of another policy on C Life of another policy on A Life of another policy on B Double option agreement Option agreement for purchase on critical illness FOR INTERMEDIARY USE ONLY not for use with clients

31.12.2019 P02-2019-31122019 - expires Protect the business owners Shares purchased by the surviving shareholders The basics Shareholders enter into an agreement with each other. For 2 shareholders, each shareholder effects a life of another policy on all other shareholders. For 3 or more shareholders, each shareholder effects a Zurich policy on their own life, written into a flexible business trust. FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business owners Zurich Shares purchased by the surviving shareholders Policies written own life in trust

Shareholder A Life policy written own life in trust for B and C Shareholder B Life policy written own life in trust for A and C Shareholder C Life policy written own life in trust for A and B Double option agreement Option agreement for purchase on critical illness FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires

Protect the business owners Shares purchased by the surviving shareholders The basics Shareholders enter into an agreement with each other. For 2 shareholders, each shareholder effects a life of another policy on all other shareholders. For 3 or more shareholders, each shareholder effects a policy on their own life, written into a flexible business trust. Company pays the premiums (more on this later!) On death of shareholder, personal representatives of the deceased have option to sell; surviving shareholders have option to buy. On suffering a critical illness, the critically ill shareholder has an option to sell to the other shareholders. Zurich Critically ill shareholder cannot be forced out of the business against their will. FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business owners

Shares purchased by the surviving shareholders The flexible business trust deed For NEW policies only. Only to be used for Shareholder / Partnership protection. For death and critical illness benefits. Ensures the plan proceeds on death or critical illness are paid into trust for the benefit of the beneficiaries. Beneficiaries are the surviving shareholders / partners in the business in the same ratio they own the remaining shares. Trust caters for changes in shareholders / partners. Ensures proceeds are paid to remaining shareholders and partners free of tax. Trust proceeds distributed to the beneficiaries after 2 years. Zurich Taxed under the discretionary trust regime entry, periodic and exit charges are possible but unlikely. FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business owners

The draft double option agreement For the sale and purchase of shares on death Used for shareholder and partnership protection. Allows personal representatives of the deceased to force surviving shareholders to purchase the shares of the deceased. Allows surviving shareholders to force personal representatives of the deceased to sell the shares of the deceased. Flexible arrangement which allows for nothing to happen if both parties agree. Allows for sale / purchase to take place at specified or market value. Zurich Retains Business Property Relief where available. FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business owners

The draft double option agreement For the sale and purchase of shares on death Business property relief Keeps the value of the share outside the estate for IHT purposes. Available on relevant business property. A business or an interest in a business. The shares in an unquoted company. Relevant business property must be held for at least 2 years. There is no BPR if the business is "wholly or mainly" dealing in securities, stocks or shares, land or buildings or in the making or holding of investments. Zurich There is no BPR if the share of the business is subject to a binding contract of sale. FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business owners The draft option agreement for purchase on critical illness

For the sale and / or purchase of shares on critical illness Used for shareholder and partnership protection. Allows the shareholder who has suffered a critical illness to force the remaining shareholders to buy his/her shares. Gives no right (unless specifically noted in the agreement) for the remaining shareholders to force a critically ill shareholder to sell his or her Shares. Zurich Allows for sale / purchase to take place at specified price or market value. FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business owners Shares purchased by the surviving shareholders Tax treatment of premiums and benefits The company pays the premiums The company receives corporation

tax relief on the premiums Equalise the premiums Zurich Equalised premiums treated should be treated as additional income and subject to income tax and NIC Claim benefits paid tax free via the Flexible Business Trust or the life of another policies FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the employees FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the employees Relevant life policies How does it work?

Policy taken out by the employer to provide death in service benefits for an employee Company owns the policy and pays the premiums Corporation tax relief available on the premiums but not treated as a benefit in kind to the employee Written under a Relevant Life Policy Trust for the benefit of nominated beneficiaries Employee completes Nomination of Beneficiary form Zurich Premiums do not form part of the annual allowance and sum assured is not part of the lifetime allowance FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the employees Relevant life policies How does it work? Single life

Life only (including terminal illness) No disability benefits Must end before age 75 Trust must be received pre-issue Life assured must be in receipt of schedule E earnings Zurich Maximum sums assured: up to age 39 attained - 30 x 40 49 attained - 20 x 50 attained and over - 15 x FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the employees Relevant life policies Who might be interested? Businesses with too few employees for a Group DIS Employees who are members of a group DIS based on salary only Employees who have built up significant

pension benefits within a money purchase or final salary scheme Clients with large Pension Term Assurance policies Zurich Business owners looking for the most tax efficient way to provide family protection FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the employees Relevant life policies Case study Cost to John as a Director paying personally Zurich John Smith owns 100% of the shares in his own limited company. He currently has a personal life assurance policy, written into a

discretionary trust for the benefit of his wife and children, for which he pays 200 per month by direct debit from his personal bank account. Monthly premium 200.00 Pre-tax Income to fund 200 at Income Tax rate of 40%* and National Insurance at 2%* 344.83 Cost with employers National Insurance Contributions at 13.8% on this salary 392.41 Gross Salary and National Insurance are allowable deductions against Corporation Tax at 19%* Total monthly cost to John and XYZ Ltd Company 317.86

*Figures based on HMRC Tax and NI rates applicable as at 06.04.2019 FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the employees Relevant life policies Case study XYZ Ltd pays premiums through a relevant life plan Zurich John Smith owns 100% of the shares in his own limited company. He currently has a personal life assurance policy, written into a discretionary trust for the benefit of his wife and children, for which he pays 200 per month by direct debit from his personal bank

account. Monthly premium 200.00 No employee Income Tax or National Insurance No employer National Insurance Relevant life policy is an allowable deduction against corporation tax at 19%* Total cost to XYZ Ltd Company Cost to John and XYZ Ltd company paying personally Cost to XYZ Ltd Company paying through RLPT Saving 162.0 0 317. 86 162. 00 49% 155. or 86 *Figures based on HMRC Tax and NI rates applicable as at 06.04.2019

FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the employees Relevant life policies Literature NOMINATION OF BENEFICIARY FORM RELEVANT LIFE POLICY TRUST DEED SALES AID Zurich RELEVANT LIFE POLICY EMPLOYER AND EMPLOYEE TECHNICAL GUIDE

FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the employees Zurich Relevant life policies RLP calculator FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the employees Zurich Relevant life policies Flexibility Premium payments can be taken over by a new employer. Premium payments can be taken over by the life assured.

Need a new direct debit. Need a new direct debit. New employer can claim corporation tax relief on the premiums. Life assured pays the gross premium with no tax relief. Need to retire old employer as trustee and appoint new trustee. FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business Case study TDH Ltd TDH Ltd Gross profit 800,000

Net profit before tax 150,000 Company value 1m Business loan 400,000 with 5 years remaining Overdraft Zurich Tom 120,000 rolling annual review Directors Tom - 70,000 Dividen Shar AgeloanSalary accountsBonus Dick - 75,000 Value d e Harriet

- 25,000 50n 60,00 400,00 40,000 40% b 0 0 Dick 45n b 60,00 0 Harri et 35n b 50,00 0 40,000 30,00

0 20,000 40% 400,00 0 20% 200,00 0 FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 Harriet is sales director and responsible for 50% of the gross profit; Tom and Dick are equally responsible for the remainder It is estimated that on death or critical illness, gross profit attributable to the key people would drop by 50% and it would take 1 year to recover Replacement cover for first

year at 1 x salary + 20% recruitment costs All business liabilities to be protected Key person, shareholder P02-2019-31122019 - expires protection and Death in Service Protect the business Case study model answer Loss of profit and replacement costs Loss of profit Replacement salary Recruitment cost Total sum assured 100,000 60,000 12,000

172,000 Dick 100,000 60,000 12,000 172,000 Harriet 200,000 50,000 10,000 260,000 Zurich Tom FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019

P02-2019-31122019 - expires Protect the business Case study model answer Business liabilities Overdraft Directors loan Total sum assured Tom 100,000 30,000 70,000 200,000 Dick 100,000

30,000 75,000 205,000 Harriet 200,000 60,000 25,000 285,000 Zurich Business loan FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business Case study model answer Total sums assured

Business liabilities Total sum assured Tom 172,000 200,000 372,000 Dick 177,000 200,000 377,000 Harriet 260,000 285,000

545,000 Zurich Loss of profit & replacement FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the business owners Case study model answer Shareholder protection Sum assured Tom 40% 400,000 Dick 40% 400,000

Harriet 20% 200,000 Zurich % Share of business FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Protect the employees Case study model answer Relevant life policies Sum assured Tom 100,000 400,000 Dick

100,000 400,000 Harriet 100,000 400,000 Zurich Salary + bonus + dividends FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Comprehensive business protection Summary of recommended cover Name Key Person

Shareholder Relevant Life Policy Totals Tom 372,000 400,000 400,000 1,172,000 Dick 377,000 400,000 400,000 1,177,000 Harriet

545,000 200,000 400,000 1,145,000 1,294,000 1,000,000 1,200,000 3,494,000 Zurich Totals NO FINANCIAL EVIDENCE NEEDED FOR THIS SCHEME FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Comprehensive business protection Costs and commissions

Cost to the Company Key Person Shareholder Relevant Life Policies Tax Relief @19% Net cost to company Zurich Annual net cost 597 pm 562 pm 110 pm Your Reward Key Person* Shareholder* Relevant Life 6,472 6,008 2,350 127 pm Total initial reward

14,830 1,142 pm 13,704 pa Plus new initial commission every 5 years on the renewable policies* Source: Zurich quotes 07.01.2019 FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Zurich service and support FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Service and support Zurich

www.zurichintermediary.co.uk FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Service and support Zurich Adviser technical guides FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Zurich Learning outcomes I am able to explain the concept of business protection in the simplest terms possible. I am aware of the

issues faced by businesses on the death or critical illness of a key person, shareholder or employee. I am able to identify key people, calculate the sum assured, set the policies up correctly and explain the tax treatment of the premiums and benefits. I understand the different methods of business succession planning, including setting up the scheme, the use of trusts and option agreements and the tax treatment of the premiums and benefits. I can explain the benefits of a relevant life policy, including who can have one, why they

might want one and the tax treatment of the premiums and benefits. I am able to demonstrate your recommendations in a way which is easy for the client to understand. FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Questions FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires Thank you for listening Important information Any tax and legislation information is based on Zurichs current understanding and may change in the future.

Life assurance and pensions are provided by Zurich Assurance Ltd. Registered in England and Wales under company number 02456671 Registered Office: The Grange, Bishops Cleeve, Cheltenham, GL52 8XX. Zurich Intermediary Group Limited. Registered in England and Wales under company number 01909111 Registered Office: The Grange, Bishops Cleeve, Cheltenham, GL52 8XX. Telephone no. 08085 546 546. Zurich We may monitor or record calls to improve service. For use by professional financial advisers only. No other person should rely on, or act on any information in this presentation when making an investment decision. This presentation has not been approved for use with clients. FOR INTERMEDIARY USE ONLY not for use with clients 31.12.2019 P02-2019-31122019 - expires

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