An SMSF member can achieve peace of mind by ensuring their death benefits are allocated to the right family members.

Transfer duty will be a relevant consideration for trustees looking to exit primary production assets from their fund.

The illegal early access of super benefits has repeatedly been flagged as a serious issue for the industry and an effective solution is needed.

Issue 48 of selfmanagedsuper revisits legacy pensions and analyses how the recently approved five-year amnesty granting superannuants the ability to exit these structures will impact the sector. It also examines the growing importance mental wellbeing is having on death benefit arrangements and the challenges it presents both now and into the future. In addition our regular contributors address topics such as all of the factors requiring consideration when looking to withdraw money from super, the degree to which a multiple-pension strategy can be advantageous, and the importance of putting an SMSF succession plan in place.

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.