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Superannuation funds: A beneficiary’s interest and accrued benefits


This paper addresses the nature of a beneficiary’s interest in a superannuation fund and accrued benefits. The two concepts are intertwined, bound together by traditional concepts of trust and property law and the regulatory regime. An analysis of these features provides a pathway that necessarily starts with, and continues through, a legal process, potentially concluding with a calculation by an actuary (for defined benefit schemes) or by an accountant.

Author profile

John Edstein CTA
John is a consulting lawyer and company director with over 35 years' experience in superannuation, trusts, tax and financial services laws. He currently holds Director level positions with REST Superannuation, Macquarie Investment Management Limited, Perpetual Equity Investment and is an Independent member of the Australian Defence Force Financial Services Consumer Centre and acts as Special Counsel with Carroll & O'Dea Lawyers consulting principally in wealth and estate structuring for high net worth individuals, senior executives and professional persons. John was Chairman and a Director of The Trust Company (Superannuation) Limited until 1 September 2014, when the company was sold by the Perpetual Group and for 23 years, was a partner in the Sydney office of King & Wood Mallesons where he was National Practice Team Leader of the Tax and Superannuation Group for several years. For many years, John was an author and co-editor of Australian Superannuation Law & Practice (a loose leaf text now published by Thomsons). He has contributed to professional and industry journals and has been a regular presenter for industry bodies and universities. John was a part-time lecturer for the post graduate Diploma of Taxation course at the University of Western Sydney for many years and now lectures in the Master of Laws course for the University of Sydney - Current at 19 September 2016
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