Your new client has an SMSF with a limited recourse borrowing arrangement inplace. You want to ensure the LRBA “stacks up” and continues without incident. This case study based paper provides tools for risk managing existing LRBAs and possible solutions where particular LRBAs become untenable.
Topics covered include:
- accounting and taxation considerations
- improvements and repairs
- pensions/liquidity
- death insurance
- terminating the arrangement.