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Superannuation Pensions: Planning opportunitites pre and post 31 December 2005

Published on 21 Nov 2005 | Took place at Holiday Inn Adelaide, SA

The last few months have seen some dramatic developments in the superannuation pension rules. Defined benefit pensions will be off limits to self managed super funds (SMSFs) post 31 December 2005.

In addition a new style of pension is now available to SMSFs and significantly the rules applicable to those pensions which remain available will change as from 1 January 2006.

The primary focus of this seminar was to demonstrate by way of case studies the planning opportunities that apply to these changes.

Individual sessions

Superannuation Pensions: Planning opportunities pre and post 31 December 2005

Author(s):  Stephen HEATH,  Jeremy HILL

Topics covered in this paper include:

  • planning opportunities with defined benefit pensions
  • what happens to defined benefit pensions after 31 December 2005?
  • non commutable allocated pensions (transition to retirement); planning opportunities
  • what happens to allocated pensions 1 January 2006? (planning opportunities)
  • what happens to market linked pensions 1 January 2006? (planning opportunities)
  • what are practical consequences of these changes for SMSFs?
  • likely future RBL planning strategies.
Materials from this session: