Hi all , I am aged 49, married with one child . We have a net worth of circa €1.5 million and currently contribute at the max limits to our pension . I am concerned about our son’s CAT liability when myself and my wife pass, particularly because he is an only child . I was considering starting an investment fund for him and lodging €6000 per year in it , which is the maximum that we can legally gift him . It at some stage in the future we got into financial difficulty whether that be a job loss or something similar would we be able to withdraw funds from our sons account , specifically before he turned 18. Many thanks