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 of DBA Lawyers, 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
29 May 2019