发挥信托本源功能实现“为民所托”

Core Viewpoint - The special needs trust is emerging as a significant service model within the trust industry, focusing on providing tailored financial services to individuals with specific needs, particularly those who are incapacitated or have cognitive impairments [1][6]. Group 1: Definition and Service Objects - The definition of special needs trust is established in the "Specific Classification Requirements for Trust Business," but there is inconsistency in understanding the beneficiary scope in practice [2]. - The primary motivation for establishing a special needs trust is to assist individuals who have lost the ability to manage their own assets due to incapacity or cognitive decline [2]. Group 2: Comprehensive Service System - A comprehensive service system is necessary for special needs trust services, which involves managing relationships among the trust parties, guardians, executors, and supervisors [3]. - Trust companies are encouraged to designate guardians as directive or protective agents within the special needs trust to ensure effective management of the beneficiary's interests [3]. Group 3: Service Norms - Achieving the intended goals of special needs trusts requires collaboration among various service entities, with trust contracts serving as binding agreements [4]. - Trust companies, as fiduciaries, must adhere to legal and regulatory frameworks while fulfilling their duties related to asset management [4]. Group 4: Service Evaluation and Value - The practice of special needs trusts is in its early stages, and establishing pilot models that are replicable and evaluable is essential for sustainable development [5]. - The social value of special needs trusts lies in their ability to integrate private interests with public service, facilitating collaboration among various service providers [5]. Group 5: Policy Support - The recent government directive on enhancing care services for severely disabled individuals elevates the protection of rights for vulnerable groups [6]. - There is a call for collaborative regulatory models to optimize the protection of the rights of special needs groups and create sustainable social value [6].