Binding death benefit nominations and certainty
01 Nov 01 |
RETIREMENT & ESTATE PLANNING BULLETIN
Issue: Vol 4, no 5
The popularity of using binding death benefit nominations for superannuation interests has much increased in recent times. BDBN's have significant advantages, and this article questions whether they are the 'pacacea' for certainty in estate planning.
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Daniel is one of Australia’s leading SMSF lawyers and has worked predominantly in
the SMSF, tax and related fields for over 30 years. He is a regular presenter on SMSF
topics and has published extensively in professional journals including contributing a
monthly article on SMSFs to the Taxation in Australia and other media. Dan is a
member of the ATO’s Superannuation Industry Relationship Network (SIRN), the Chair
of the Tax Institute’s National Superannuation Committee, a member of the Law
Institute of Victoria’s Tax Committee, and is involved with a number of other tax and
SMSF committees and discussion groups. Dan presents on the subject Taxation of
Superannuation at the University of Melbourne’s Master of Laws/Tax program. Dan is
also a Specialist SMSF Advisor.
- Current at
14 March 2018