Is there still a need for reversionary pensions?
ATO / Pensions / Professionals / SMSF / SMSF Strategy

Is there still a need for reversionary pensions?

I’ve been a strong advocate for reversionary pensions for some time, in particular in light of the Commissioner’s initial views expressed within TR 2011/D3, which discussed when a pension commences and ceases.  My previous blog post back in September 2010, 5 key reasons why you must always have a reversionary pension set out my rationale why I … Continue reading »

Estate Planning / Pensions / Professionals / SMSF

Death and Taxes with Super Benefits

There has been a significant amount of focus on the benefits of reversionary pensions since the ATO released draft tax ruling, TR 2011/D3.  The ruling considers the issue of where a pension will cease in the event of death where there is no automatic reversion to a beneficiary.  This reversion will only occur where either: … Continue reading »

Estate Planning / Pensions / Professionals / SMSF / SMSF Compliance / SMSF Strategy / Trustee education

Can you establish a reversionary pension after a pension has commenced?

The impact of  ATO draft tax ruling, TR 2011/D3 has sparked a significant amount of interest in how income streams are structured for SMSF members, in particular with those who have not originally included a tax dependant reversionary beneficiary in the original terms & conditions of the pension.  The draft ruling states that a pension will cease … Continue reading »

Announcements / Estate Planning / Pensions / Professionals / SMSF / SMSF Strategy / Webinars

Next Webinar on Super Death Benefits and blended families

With an increase in the number of blended families now in Australia, it is important to consider how to structure an appropriate and tax-effective financial result for all family members. A lack of proper estate planning in this area could possibly lead to a loss of control of super benefits and ultimately end up in … Continue reading »