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The inherited estate problem

When with-profits funds perform well the companies that manage the funds hold back a proportion of the profits to ensure that they can still pay out bonuses when the fund underperforms (known as the smoothing process.)

However, companies often hold so much back that they end up with money in reserve that is surplus to what is needed to meet policyholder commitments and other obligations - this surplus is called the "inherited estate". The three biggest with-profits providers, Norwich Union, Prudential and Legal & General, are thought to have built up a massive £15bn between them in inherited estates.

This may seem like a good thing - surely these massive surpluses will benefit the with-profits funds policyholders? But lax regulations mean that the companies use these funds to pay for other things such as fines and shareholders' tax bills, for example Prudential used £1.6bn to compensate customers who had been mis-sold. In other words they are depriving policyholders of money that they are perfectly entitled to.

The companies are being pushed to make things fairer for their with-profits funds investors, but, unfortunately for now, there is not a lot policyholders can do.

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