Corporate Presentation 2018

Legacy Trust Company Limited (“Legacy”) has approved the issue of this brochure in good faith. The information

it contains reflects its understanding of the Hong Kong Occupational Retirement Schemes Ordinance, Hong

Kong tax and international taxation matters. This brochure offers generic Occupational Retirement Scheme

or Trust arrangement information only. Nothing stated in this document is to be construed as personal advice

and any individual or company establishing an ORS should consult with their professional adviser. Legacy does

not give advice on pensions, nor does it give advice on investments within a pension. Nothing in this docu-

ment should be construed as referring to or offering participation in a collective investment scheme or similar

arrangement. Legacy offers services in relation to the establishment, registration, administration and reporting

of Occupational Retirement Schemes which are designed to be legally compliant in Hong Kong. Any attempt

by a Member and/or Employer to abuse the Hong Kong regulations or to evade tax will result in that member

losing international pension recognition on his/her benefits and Legacy will report the offending party to the

relevant authorities. Potential Members should seek professional tax and investment advice before applying to

be a Member of any Scheme or arrangement.

Copyright © Legacy Trust Company Limited 2018. All Rights Reserved. No part of this publication may be repro-

duced, stored in a retrieval system, or transmitted, in any form or by any means (electronic, mechanical, photo-

copying, recording, or otherwise) without the prior written permission of Legacy Trust Company Limited. Issued

by Legacy Trust Company Limited. Incorporated in Hong Kong SAR with limited liability.

TABLE OF CONTENTS

DISCLA IMER

Asia’s Forward Looking Trust Company 4

Company Leadership 6

Wealth of Knowledge 8

Powerful Trust Solutions 10

Occupational Retirement Schemes 12

Digital Asset Trustee & Fiduciary 14

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Asia’s Forward Looking Trust Company

Legacy Trust believes in innovation. We believe that the benefits of Trust and pension planning should be available to a wide, global audience, and we are rapidly growing our presence and international brand to help achieve that. This growth has been accompanied by expanding responsibilities: in a regulatory environment defined by the statutory CDD and record-keeping requirements of the Anti-Money Laundering and Counter-Terrorist Financing Bill 2017, Legacy is ready for the changes to Licensing rules for Hong Kong Trust companies.

Legacy Trust Company Limited is a public company under the Hong Kong Companies Ordinance and registered as a Trust Company under the Hong Kong Trust Ordinance. It benefits from the expanded permissions and exemptions available to a registered Trust Company, taking advantage of Hong Kong’s primacy as a leading global financial centre, and its position as a leading global financial centre. Legacy Trust Company is the flagship of our corporate group.

Hong Kong has an established, diverse and robust Trust industry, built on the foundation of the common-law concept of equity and the 1934 Trustee Act. Recent changes to Hong Kong Trust law, making Hong Kong Trust rules substantially more capital-friendly for ongoing taxation, estate, and succession planning, have created exciting opportunities for

international Trust settlement. Amendments to the Trustee Ordinance were passed in 2013, designed to make Hong Kong the most competitive jurisdiction for Trust settlement anywhere on the globe. With these changes, the overall advantages of Hong Kong for Trusts have become more compelling, while many jurisdictions are under siege from revenue-hungry governments globally.

Legacy works with corporate clients, pension funds and private individuals. We offer a diverse range of services and products to retail businesses, ultra high net-worth individuals and families. Furthermore, a wide range of institutions also employ Trust structures, and these organisations are consumers of our Trust related services. Legacy serves

From being a Trustee to ORS Trusts, to establishing

revolutionary special purpose Trusts, the Legacy

brand continues to evolve to meet the needs of its

growing global customer base.

local, regional and international clients, delivering wealth and estate planning, Trust administration, trustee and fiduciary services, and the operation and administration of Occupational Retirement Schemes. Legacy is developing its retirement and special purpose Trust business, and will further develop a range of retail Trust service offerings, primarily in Hong Kong, greater China and Southeast Asia.

As a Trust Company in Hong Kong, Legacy qualifies to act as a holding vehicle for assets traded on insurance and other retirement platforms. Legacy is able to compete for retail distribution in the MPF transfer business under new rules implemented during 2012, thus ending the monopoly of traditional MPF providers.

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Company Leadership

Leadership is the

capacity to translate

vision into reality.

Dan Horner DIRECTOR

Dan Horner is currently a Partner in the law firm of Scott Venturo LLP in Calgary, Canada. In addition to representing Scott Venturo LLP within Mackrell International, a global network of over 90 independent law firms, Mr. Horner carries on a corporate and commercial law practice. His focus is on significant acquisitions, real estate development, commercial lending and financing. Mr. Horner was Counsel to and Director of a Canadian high yield Asset Backed Securities (ABS) fund and structured it for payment of secured fixed income bonds to investors with over USD 70 million under management. Currently a Director of a number of corporations, both private and public, he attended the University of Saskatchewan and obtained his Bachelor of Commerce, with a Finance Major, in 1991 and his Bachelor of Law in 1992, and was called to the Alberta Bar in 1993.

Vincent Chok has over two decades’ business experience in the financial and real estate industries. Mr. Chok is the Founder, Chairman and Group CEO for Legacy Trust Company, a Hong Kong-licensed and Public Registered Trust Company, providing trustee services and effective retirement planning for pensioners around the globe.

From 2000 to 2010, Mr. Chok was President of two development and real estate syndication groups, focusing primarily on the commercial and industrial sectors in North America. He has played a vital role in capital raising for a number of North American real estate-based offerings for acquisitions of assets, land developments and mortgage financing through the Canadian Exempt Securities market.

Over the past decade, Mr. Chok has gained broad business experience in the Canadian Exempt Securities market. He has managed mortgage financing of nearly US$1bn of commercial real estate and raised capital with a number of Canadian real estate-based offerings for commercial real estate acquisitions, land developments and mortgage financing through private investment syndications.

David Norton HEAD OF OPERATIONS | MALAYSIA

David Norton has over 30 years’ experience utilizing prime, global business and IT skills in both startup and corporate environments. As well as being the founder and MD of internet startup Risk Control Solutions, Mr. Norton has extensive experience in managing large, complex projects across global boundaries. He has extensive knowledge and experience in logistics and financial services, specialising in business process improvement. This includes data management analytics and the exploitation of hybrid solutions resting on web and mobile technology to achieve better business efficiency. Mr. Norton’s early career working with Thomson Reuters and DHL Worldwide Express in the Middle East and Asia for over 20 years has given significant depth to his knowledge of business process management and improvement. A graduate of the University of Southern Queensland, Mr. Norton holds an MBA and a Master’s degree in International Business.

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Wealth of Knowledge

David Gunson SPECIAL ADVISOR

David Gunson has an extensive legal background, and is Government-acknowledged as active in reform of trust, pension and tax law. He is currently a director of two Hong Kong Customs & Excise Department AMLO-licensed Money Service Operators, and is a former director of a Hong Kong Stock Exchange-listed company. He practices in the fields of general tax and pension structuring and advisory work to a range of Asian, United Kingdom and Australasian businesses and institutions.

Silver Shen LEGAL OFFICER

Silver Shen is Legacy Trust’s legal officer. Prior to joining Legacy, Ms. Shen worked for several years with a leading US law firm where her diverse practice includes advising on trust and pension laws, corporate merger & acquisition, private equity, Hong Kong initial securities offerings, venture capital, China-related cross-border investment and general corporate matters. Ms. Shen represented investment banks, funds and major corporations headquartered in China, Hong Kong, the US and other jurisdictions. Ms. Shen graduated summa cum laude from Sichuan University in 2007 and received her Master’s degree in law from the University of Hong Kong in 2008.

Kevin Ward REGIONAL DIRECTOR

Based in Hong Kong for the last 27 years, Kevin Ward is an industry professional with broad management experience in the fields of pensions, investment, finance, and insurance. He is a Chartered member of the UK Science Council and Royal Society of Chemistry, and worked in the pharmaceutical and environmental fields in the UK and Hong Kong before moving into the financial industry. Mr. Ward is fully licensed by the Hong Kong Professional Insurance Brokers Association and is currently Chief Executive of Ichor International Investments Ltd, a wholly owned subsidiary of Legacy Trust Company Limited. He holds a B.Sc. from the University of Hertfordshire, and an HKSI Practicing Certificate (Securities and Asset Management).

Colin B. Farnsworth REGIONAL DIRECTOR

Colin Farnsworth brings over 30 years of business experience to the Legacy Trust team. His background in the financial sector includes extensive experience in mortgage syndications, commercial revenue property acquisition and syndication. Mr. Farnsworth gained experience as a marketer and business developer as VP Corporate Development at Platinum Equities Inc., contributing to their real estate limited partnership portfolios. His broad experience in the intellectual property sector and as founder of a property syndication firm will assist Legacy Trust with its goal of becoming an international presence in the pension field. Mr. Farnsworth is a graduate of Capilano University in British Columbia.

Paul Hobbs REGIONAL DIRECTOR

Paul Hobbs started his career in finance in 1996, becoming resident in Malaysia at the same time. Prior to that he developed his skills in sales and marketing in various sectors, including oil and gas, advertising, retail services and printing. Mr. Hobbs also has extensive business experience in a number of geographic locations including Saudi Arabia, Australia, Hong Kong, Japan and Dubai. Mr. Hobbs’s extensive knowledge and understanding of the retail, wholesale and institutional investment markets has provided him with the perfect grounding to develop and establish the Legacy Trust Company’s business throughout South East Asia.

Crispin J. Harker-Taylor REGIONAL DIRECTOR

Crispin Harker-Taylor worked as a technical engineer before moving first into pharmaceutical sales, and then into wealth management and corporate development. Mr. Harker-Taylor is a senior investment professional with over 15 years of experience in Latin America, during which time his clients under management have grown across the globe. He is director of his own independent financial consultancy, responsible for both private and corporate wealth management as well as global corporate strategic development and relations. Mr. Harker-Taylor holds a BSC in applied geology from Plymouth and a Master’s degree in Commerce and Economics from Canterbury Christ Church University.

The principals of the company bring

their business skills, experience and

credentials to bear in providing a

broad range of services.

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Powerful Trust Solutions

Managing wealth is becoming increasingly complex. Corporations, high net worth individuals and families all turn to trusts to maintain control of their assets in multiple regulatory and tax environments. We offer a comprehensive range of trustee services to help you achieve your financial, estate, and succession planning objectives.

The Trustee has decades of experience in providing tailored trust management and financial planning solutions to personal and corporate clients globally.

We offer trust services tailored to corporate clients including trust formation and administration of trust types ranging from simple to complex trusts and Special Purpose Vehicles (SPVs), incorporating underlying SPVs and companies to be held under the Trust, and maintaining statutory records.

Familial trust services provided by the Trustee include estate and succession planning, ensuring that assets are made over to specified persons at specified times according to the terms of the trust. Trusts can be structured to specific family requirements, ensuring continuity of a family business or estate after the passing of the settlor.

A trust is among the most widely used investment

vehicles for holding worldwide assets, and Hong

Kong is an ideal environment for confidentiality,

asset protection and tax reduction.

Legacy is also able to offer trust services to non-profits, including setting up and administering charitable trusts, and offers other trust services including employee share option trusts, custodial and nominee services, share registry and transfer agency for private equity arrangements, and trade and commercial solutions planning and consultation.

Clients who use our trust services are able to benefit from Legacy’s decades of trust experience as well as the unique Hong Kong regulatory environment which combines stability and flexibility, allowing Legacy trust clients to establish the trust that meets their goals. We are very sensitive to the need of our trust clients, whether, individuals, families, charities or corporations, to reduce fiduciary risk and enhance stability.

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Occupational Retirement Schemes

Hong Kong has established a rather unique vehicle, the Occupational Retirement Scheme (ORS), and its use is not restricted to Hong Kong. An ORS is capable of attracting pension assets from across Asia, Europe and North America. The ORS structure not only benefits from tax-free pension accumulation but it also works as a tax friendly repository, which is both creditor-proof and extremely flexible concerning the classes of assets it is allowed to hold.

Due to the attractive Hong Kong ORS tax regime and favourable use of double taxation agreements, one’s nationality and tax residency are not relevant to a scheme. Current rules allow for Income Tax and Capital Tax deferral that can operate as a perpetual Trust to assist estate and succession planning, and can accept most transferred pensions and/or registered plans with few restrictions. An ORS also allows a wide variety of assets to be held, giving an ORS trustee discretion to invest in a practically unfettered range of global asset classes.

Hong Kong has a straight forward, legitimate, long existent low tax system with attractive, genuine open pension planning for international and local clientele who wish to have safe/reliable capital to draw on when they retire. While the effect of efficient pension planning is much lower taxes on your estate, this is not a scheme developed for tax avoidance. Instead, the Hong Kong pension regime will maximise the return on your wealth allowing for the efficient management of pension assets in order to benefit from double-taxation regulations, avoid overlapping taxes, and unnecessary fees through poor future planning and unawareness of taxation law.

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Legacy Trust Company’s ORS

LEGACY SUPERANNUATION TRUST PREMIERE

A full service ORS that caters to both the moderately wealthy and sophisticated investor, able to hold a wide range of investment options that include physical property, listed securities, private company shares, real estate and more, as well as 100% creditor protection, privacy and globally unique estate planning options and designed for multiple holdings.

PREMIER PLUS SUPER TRUST

Premier Plus is a stand-alone ORS which provides Chinese mainland and diaspora clients with the opportunity to globally diversify their pension assets using a PRC and Hong Kong tax recognised account, with 100% creditor protection, and exciting estate planning options.

Premier Plus Super Trust (PPST) is designed to provide Members with a tax-efficient and cost-effective pension. PPST is available to owner-operators of private businesses, employees of corporations, and senior members of the boardroom, no matter where they live. It doesn’t matter who you work for or where: if you are employed we can help you build a pension.

LEGACY SUPERANNUATION TRUST

Legacy Superannuation Trust provides members with a more tightly focused version of the Legacy Superannuation Trust - Premiere, upon which it is built. Legacy Superannuation Trust caters to the individual with more basic requirements, and who initially contributes one asset class, such as cash or listed securities. Additional asset classes, such as real estate or precious metals, may be included with additional fees.

CAPITAL CORPORATION RETIREMENT PLAN

This plan is available to investors who wish to take advantage of UK and EU laws that permit the transfer of their UK-based pensions to qualifying recognised overseas pension schemes. Our qualifying recognised overseas pension scheme (QROPS) provides benefits that are not available to traditional QROPS providers, such as the ability to invest back into the UK property market and invest into private companies, with full creditor protection and enhanced estate planning benefits. Our QROPS is currently not subject to the Overseas Transfer Tax on transfers from UK pensions.

Each of the ORS benefit from OECD tax recognition and their inclusion in Hong Kong Double Taxation Agreements, which provide for full tax deferral during accumulation, and income tax freedom at distribution for the residents of 28 countries. These countries include the People’s Republic of China, South Korea, Malaysia, the United Kingdom, Canada, Mexico, France, Belgium, Holland, Thailand, South Africa and Indonesia. We can also build an ORS to suit you; your employer; or financial institution. Speak to us or your adviser today to obtain the ORS guides best suited to you.

The question isn’t at what age to

retire, it’s at what income.

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Digital Asset Trustee & Fiduciary

The global financial services industry faces a giant wave of disruption driven by the worldwide adoption of the new distributed ledger technologies, based on various approaches to the blockchain. Changes of this magnitude are rare, and as this new phenomenon takes the world by storm, traditional financial institutions must adapt and adjust to participate in this digitized finance industry.

Success will go, first and most lastingly, to institutions that see that disruption as an opportunity to be exploited rather than as a storm to be weathered or ridden out. And we believe that while it’s vital to see things in that light, it’s equally essential that traditional financial institutions acquire partners who can help them make the technical transition to the emerging new paradigm.

It is not the strongest of the species that survives,

nor the most intelligent that survives. It is the one

that is most adaptable to change.

Our strategic goal in this burgeoning industry is twofold: to help drastically accelerate the flow of institutional money into digital assets, and to help target that flow for the best trade-off between opportunity and risk. As a Hong Kong-based public trust company, we are permitted to provide fiduciary and trustee services to custody all kinds of assets, including digital assets. In addition, the current taxation and other regulatory status of cryptocurrencies and blockchain-based digital assets is unclear; Legacy is working to provide interim solutions and forward-looking insights for our clients.

We are well positioned to work with exchanges, institutions, professional investors, market makers, investment firms, hedge funds, and various other professional industry participants who may be required by law to store custody their digital assets with an independent party like Legacy.

LEGACY TRUST COMPANY LIMITED Suite 2303, 23rd Floor, World Wide House, 19 Des Voeux Road Central, Hong Kong

Tel. (+852) 2617-9177 Email. contact@legacytrust.com.hk