Edition 41 of selfmanagedsuper explores the biggest issue currently dominating the SMSF sector – the government’s proposed $ 3 million soft cap on member balances. It also covers the other significant development for practitioners being the Quality of Advice Review and what might happen in response to it. Our regular contributors examine a range of topical issues including the solution put forward for the treatment of general expenses under the non-arm’s-length expenditure rules, the necessary reviews when clients enter retirement, and how to access member benefits legally.