Superannuation 2017

Practical SMSF estate planning case study

Source: New South Wales

Published Date: 29 Mar 2017

 

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.

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

Author(s)

Details

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

Superannuation 2017

Share this page