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Superannuation death benefits and reversionary pensions peresentation

Published on 08 Aug 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

When should clients use a binding death benefit nomination and what type should clients use? And when are reversionary pensions a better option?

This presentation examines various options and gives practical guidance as to how you can help your clients make decisions that lead to safe, tax effective succession for their superannuation. It covers:

  • Determining the best option for nominations
  • How to draft and process nominations:
    • formal requirements
    • trustee issues
  • Down the track issues with BDBNs:
    • rogue trustees
    • can the nomination be contested?
  •  Reversionary pensions in estate planning:
    • how they work
    • problems where pensioner is second spouse – loss of control of capital
    • two pensions: one reversionary and one not
  •  Some case studies.

Author profile:

Bernie O'SULLIVAN

Click here to expand/collapse more articles by Bernie O'SULLIVAN.
 

This was presented at Estate and Business Succession Planning 2012 .

Get a 20% discount when you buy all the items from this event.

Individual sessions

Superannuation and estate planning

Author(s):  Michael HALLINAN

Materials from this session:


How to structure a business succession plan Parts 1 and 2

Author(s):  Peter BOBBIN

Materials from this session:



Further details about this event:

 

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