Interview: ‘Global’ families prefer trusts over wills for succession, says Gavankar of Kotak Mahindra

August 28, 2024

It was American business magnate John D Rockefeller who, in the 19th century, established one of the first family offices the world has known, to manage his vast wealth and family affairs.

Over time, the family office model expanded globally, adapting to different legal and economic environments, and became a cornerstone for wealth preservation and legacy planning among the world’s richest families.

In India, the robust growth of GDP at an average rate of more than 7% per annum has led to significant growth in the country’s population of high net worth (HNW) and ultra-high net worth (UHNW) individuals.

According to Knight Frank, the number of ultra-rich Indians will rise by more than 50% between 2023 and 2028.

However, another fact is that while 80% of Indian businesses are family-owned, only 21% of family businesses in India have a succession plan in place.

Kotak Private Banking has been pioneering the Indian private banking industry for nearly twenty years and claims to be a conduit of investment for 58% of India’s richest.

Invezz caught up with Gautami Gavankar, president, Kotak Mahindra Bank, who heads estate planning, ESG & social impact, philanthropy and family office at Kotak Private Banking, to understand more about estate and legacy planning in the country, how ESG is playing an important role in investment by family offices and how the next generation of philanthropists is driving the change. Edited excerpts:

Invezz: Give us an overview of how estate, succession and legacy planning has evolved in India in the last ten years.

Succession planning has gained significant momentum over the last decade and a half as wealthy families have become more aware of issues relating to succession and the importance of seamlessly transferring wealth and preserving their legacies.

At Kotak, we started our estate planning business in 2005, and have been helping clients navigate the complexities of succession planning for almost two decades. 

The estate planning landscape has changed materially over time, it has gone from being a taboo topic two decades ago to a widely spoken-about subject, receiving the attention, it deserves.

Estate planning awareness has grown, but execution challenges remain

We are witnessing more families engaging in these critical conversations and dedicating time to the process. 

There is a growing willingness to address sensitive topics, such as passing of a family member, the division of wealth, and the role of sons, daughters, and in-laws. Additionally, the involvement of the next generation in these conversations has increased, fostering a more open and transparent environment that helps reduce the likelihood of disputes. 

Today, more families – whether professional or promoters – are giving cognisance to what could go wrong and actively planning for multi-generational succession, asset protection, and the seamless transition of wealth. 

However, despite the growing awareness, there is still significant work to be done.

While more families are discussing this topic and considering trusts and wills, execution remains a challenge.

We need to continue encouraging families to take action quickly, ensuring that at least a will is in place, followed by more sophisticated planning through trusts. 

Invezz: How important are ESG considerations? Are there any specific causes like climate change or public health which are being factored in?

Family offices are increasingly aware that their investment decisions have implications beyond financial returns.

ESG investing is gaining traction, reflecting a shift from purely profit-driven motives to a more holistic approach to wealth management.

This alignment with values and purpose is particularly appealing to family offices. 

Investments in renewable energy, clean technology, and companies with strong environmental practices are commonplace.

Next-gen driving family office investments

Many young investors are driving this change, pushing their families to reconsider traditional investment strategies in favour of those that support causes such as climate change, social justice, and community development.

According to the recent Bain Dasra Philanthropy Report, the emerging generation of wealth creators and current family philanthropists, are increasingly focusing on issues like Gender, Equality Diversity and Inclusion (GEDI) and climate action, with 37% and 34%, respectively.

For example, Nithin and Nikhil Kamath’s Rainmatter Foundation supports initiatives on climate action.

The next-gen of philanthropists is also interested in strengthening philanthropic infrastructure and prioritizing systemic change, which relies on collaboration, data, and technology integration.

For instance, Ashish Dhawan’s Central Square Foundation works with government agencies and ecosystem organizations to enhance education through systemic reform solutions and the use of technology to enhance student learning. 

Invezz: What are the trends you are seeing in succession planning?

Succession planning is a constantly evolving space and we’ve witnessed its transformation first-hand.

Earlier, families were primarily concerned about the potential reintroduction of estate duty in India, especially amidst persistent rumours.

However, post-COVID, we have seen a significant shift in the reasons for estate planning.

Families are concerned about mortality and want to ensure that they have a plan in place in case the worst should occur in an untimely manner and unexpectedly. 

Now, there is more focus on multi-generational succession and creating trusts to protect young and dependent family members.  

We have helped clients structure and plan their estates to achieve three main objectives: estate management, estate preservation and creating a long-lasting legacy.

Private family trusts replacing wills

In light of the challenges posed by wills, such as potential legal disputes and the complexities of planning for incapacitation, coupled with multi-jurisdictional family presence and the need to ensure continuity in business succession, many families are now considering private family trusts. 

Well-structured trusts can effectively address succession, ring-fencing and asset protection against future liabilities or marital issues, and possibly safeguard against any reinstatement of estate duty in India. 

Planning for family members living abroad presents unique challenges due to diverse inheritance laws and tax regulations across multiple jurisdictions. For example, families with assets in the US and UK face estate and gift taxes as high as 40% of the estate’s value. If assets are bequeathed through a will, protecting them from these taxes becomes challenging. With more families becoming global, this is a big trend we have seen develop over the last few year. 

Over time, people have become more open to having a conversation on estate planning and ensuring that they have a plan in place for all contingencies. 

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