Estate planning Succession Superannuation

Estate planning and winding up and SMSF

Source: Western Australia

Published Date: 9 Nov 2012

 

Sorry, this is subscriber only content.

If you're not yet a subscriber, to gain access to this material and much more - Subscribe Now.

Already a Subscriber? Login now

Already a Subscriber? Login now

As the population ages SMSF trustees & their advisers will be faced with the prospect of winding up an SMSF. This paper considers the last ‘stage’ in the lifecycle of an SMSF, including:

  • ageing trustees – options if trustees become incapable of running their SMSF
  • death in a single member fund – who takes on control, and what options do beneficiaries have?
  • death of the ‘final’ pension or accumulation member in an SMSF
  • practical issues on winding up an SMSF, tricks and traps to look out for.

Individual Session

Estate planning and winding up an SMSF

Author(s): Cindy Mcdonald

Details

  • Published By: Cindy Mcdonald
  • Published On:9 Nov 2012
  • Took place at:The Duxton Hotel, Perth

The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))

("TTI")

The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.

Tags

Estate planning Succession Superannuation 2012

Share this page