Issue 44 of selfmanagedsuper examines the reasons behind the declining number of SMSF auditors and the impact it will have on the sector, and reviews how the government has interacted with the sector during its consultations on proposed policies and legislation. Among the issues covered by our regular contributors are how to stay within the evolving contribution cap boundaries and the steps to use contribution splitting, ensuring an SMSF does not lose its status when trustees are based overseas, and the benefits of multi-asset ETFs in a portfolio.