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Termination of Cayman funds - advance planning to minimise 2018 fees - 开曼基金的终止 –提前规划以尽量减少2018年费用的

Insight

06 September 2017

Cayman Islands, Hong Kong

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Joanne Huckle

Team: James Bergstrom, Angus Davison, James Heinicke, Kate Hodson 凯特 ·赫臣, Bradley Kruger, Nicholas Plowman 包乐文, Nick Rogers, Justin Savage, Giorgio Subiotto

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您有想要自愿终止的开曼基金主体吗？

如有，现在您需要考虑启动这一程序以尽量减少或免除2018年的费用。

您能省下多少钱？

一个在开曼金管局注册登记的主/联结基金架构通常会产生超过10,000美元的年费（其各服务提供商的费用除外），且如果其初始注销登记和清盘文件在2017年12月29日中午12时之前没有在开曼金管局备案的话， 2018年的这些费用将会全数到期。

无债务清盘的关键阶段是什么？

驱动一个开曼基金架构自动清盘的时间安排进而影响费用的主要因素是：

投资者的最终赎回日期

支付给投资者最终赎回的收益的日期

自愿清盘人的身份

法定通知期；及

最终核算财务报表可适用的日期

如果您有在开曼金管局注册登记的基金预计于2017年终止，您应当尽快与基金的审计师以及奥杰取得联系，以确保优化的时间安排方案可以达成一致。

对于一个计划在年底终止的开曼金管局注册登记基金而言，最好的结果是什么？

如果基金的最终赎回日期是2017年12月31日，并且基金的自愿清盘人可以在此之前受雇，应当可以在开曼金管局做必要的备案，以置基金于“清盘许可”（LUL）的状态。一个在2017年12月29日中午12时（开曼时间）之前处于LUL状态的注册基金，将不会产生2018年度的开曼金管局年费。然后该基金可以在2018年完成其最终审计，一旦审计、财务年度报告表格和备案费用在开曼金管局完成备案，基金的注销登记和自愿清盘即告完成。

尽管处于LUL状态，对于基金而言，还是必须支付2018年的费用给公司的注册代理人（或豁免有限合伙的注册代理人，如适用）和各服务提供商。进一步而言，在清盘期间，基金会继续受限于共同申报准则（CRS）和FATCA目前强制要求其履行的义务。

如果是“除名”而非自愿清盘呢？

“除名”是更划算和耗时更少的选择，但有其不利的一面，即在除名之日后，10年的时间内无法撤销。基于这一原因，在企业给外部投资者和交易带来问题的处境下，我们通常不推荐这一选择。

如果 “除名”成为一项您可能需要的可行方案，那么在2017年12月29日之前将所有相关资料备案以避免2018年的政府费用。

如果您对开曼主体终止还需要进一步的帮助，或您对雇用奥杰环球清盘人（开曼）有限公司（我们附属公司行政业务）担任自愿清盘人有兴趣的话，请与您熟悉的奥杰员工或下列奥杰合伙人联系。

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Ogier is a professional services firm with the knowledge and expertise to handle the most demanding and complex transactions and provide expert, efficient and cost-effective services to all our clients. We regularly win awards for the quality of our client service, our work and our people.

Disclaimer

This client briefing has been prepared for clients and professional associates of Ogier. The information and expressions of opinion which it contains are not intended to be a comprehensive study or to provide legal advice and should not be treated as a substitute for specific advice concerning individual situations.

Regulatory information can be found under Legal Notice

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