多地试点不动产信托，心智障碍家庭更能“够着”特需信托了吗

Core Insights - The article discusses the challenges faced by families with mentally disabled members in China, particularly regarding future care and financial planning, highlighting the role of special needs trusts as a potential solution [1][2][3] Group 1: Special Needs Trusts - Special needs trusts (SNTs) are emerging as a financial tool to address the care needs of aging families with mentally disabled members, with an average setup cost of over 300,000 yuan [1][8] - Awareness of SNTs among families has reached 61%, with 133 parents having established such trusts in the past three years [2] - The development of SNTs faces challenges, including low profitability for service providers and complex operational processes [2][3] Group 2: Caregiver Challenges - Families often struggle to find reliable guardians for their mentally disabled members, with 39% of surveyed families reporting a lack of suitable relatives to take on this role [6] - The transition from traditional family guardianship to social guardianship is hindered by low trust in social care organizations and a lack of standardized responsibilities [6][7] - The average willingness to pay for social guardianship services is low, further complicating the situation for families [6] Group 3: Financial Barriers - The average budget for the future care of mentally disabled individuals is approximately 1.23 million yuan, expected to last for 15 years, but many families face financial constraints [2][8] - Over 60% of families with mentally disabled members are classified as low to middle income, with average monthly expenses of 5,871 yuan [8] - The potential inclusion of non-cash assets like real estate in SNTs could broaden the financial options available to families [9][10] Group 4: Regulatory and Taxation Issues - Recent pilot programs in cities like Beijing and Shanghai have begun to facilitate the registration of real estate in trusts, but further clarity on the processes for asset liquidation is needed [10][11] - Tax burdens associated with transferring real estate into trusts can be prohibitively high, discouraging families from utilizing SNTs [12] - Recommendations have been made to exempt certain taxes on trust property transfers to make SNTs more accessible for families with real estate assets [12]