This presentation covers:
- what to do with existing binding death benefit nominations, SMSF trust deeds, rules and pension documents?
- how does the $1.6 million pension cap limit the amount of death benefits that can be paid in the form of the pension? keep it or cash it out?
- how much counts towards the revisionary pension's $1.6 million pension cap and when?
- pecial rules applying to the pension cap in relation to pensions payable to children on death?
- using testamentary trusts as part of the estate plan " tips and traps for the SMSF advisor.