While SPF structures are often associated with ultra-high net worth individuals due to the complexity and costs involved, individuals with moderate wealth may also consider setting up an SPF, depending on their specific circumstances. The decision would depend on factors such as the level of wealth, the desire for tax optimization, and the need for a dedicated structure for managing and preserving family wealth. Consulting with financial and legal advisors can help individuals assess whether an SPF is suitable based on their financial goals and resources.