bénéficiais

Bénéficiaires, also rendered as beneficiários or beneficiaries in other languages, are individuals or legal entities designated to receive benefits under a contract, trust, will, insurance policy, pension plan, or similar arrangement. They are not necessarily the owners or the policyholders, but are the persons or bodies intended to benefit from the arrangement.

Common categories include primary beneficiaries, who are first in line to receive benefits, and contingent (or secondary) beneficiaries, who receive only if the primary beneficiary cannot or will not claim. Benefits may be distributed revocably or irrevocably, and distributions may be made per capita or per stirpes, depending on the governing document and jurisdiction.

In trusts and estates, beneficiaries hold entitlements to assets controlled by trustees or executors. In life insurance and pension plans, the beneficiary receives the death benefit or benefits upon retirement. In corporate or legal structures, bénéficiaires effectifs or ultimate beneficial owners refers to those who ultimately control or benefit from an entity, even when formal ownership is in another name.

Legal and regulatory frameworks often require identifying and sometimes disclosing beneficial beneficiaries to ensure transparency, prevent money laundering, and assess tax obligations. The designation can be amended or revoked according to the terms of the instrument and applicable law.