Mental capacity is an issue gaining urgency for SMSFs particularly in relation to estate planning.

SMSFs require special attention in winding up when the sole member of the fund dies.

Attention to detail is the key to ensuring death benefits are distributed to the intended people.

The way an SMSF drawdown is made can be influenced by a multitude of factors.

A multiple pension strategy now has additional benefits for SMSF trustees.

There are numerous compliance considerations for trustees to consider when holding property inside an SMSF.

The superannuation interest from which risk premiums are made has death benefit implications.

Last year ended on a positive note with a couple of welcome developments eventuating.

Mental acuity is becoming a more complex issue for SMSF estate planning.