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Retirement alternatives - the fundamentals presentation

Published on 12 Aug 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation explores the retirement alternatives available, including lump sum payments, allocated pensions and complying pensions, and provides a detailed understanding of the fundamental issues associated with their tax treatment, including:
- reasonable benefit limit issues
- eligible service periods (including pre 1983)
- taxation of ETP's
- taxation of pensions
- rebate calculations
- reversionary pensions
- commuting pensions
- internal roll-overs (the new legislative changes)
- lump sum withdrawals and recontributions prior to commencing pensions.

Author profile:

David Foulds
David is a Director in the Superannuation division of Pitcher Partners. He has more than 35 years’ experience in chartered accounting, having worked in both audit and private business areas. David has spent the last twenty five years exclusively in the Superannuation division providing consulting and administrative services. David has had extensive involvement in providing retirement and estate planning advice to clients of the practice. David is Chair of the ASFA Small Funds discussion group • Melbourne and is a current member of ASFA National SMSF Policy Sub-Committee. He has been a speaker at a number of Superannuation conferences presented on superannuation and retirement planning issues. Current at 24 August 2012 Click here to expand/collapse more articles by David FOULDS.
 

This was presented at Superannuation Pensions: Current Options.

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Individual sessions

Retirement alternatives - the fundamentals

Author(s):  David FOULDS

Materials from this session:



Estate Planning & Pensions

Author(s):  Daniel BUTLER

Materials from this session:

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