One court case stands out among all others with regard to SMSF estate planning.

Issue 46 of selfmanagedsuper assesses the problems continuing to adversely affect legacy pensions. It also recognises the leadership role SMSFs have played within the superannuation industry to date and examines if it is sustainable. Also in this quarter our regular contributors cover such topics as the rules regarding early access of benefits, documentation requirements and a performance examination of active versus passive investment methodologies.

Legacy pensions remain an unresolved SMSF issue.

The SMSF sector has led the superannuation industry for many years and continued evolution will be key to maintaining this position.

The current status of the proposed Division 296 tax bill is anything but clear.

The reasons behind people accessing their super early are reflecting a worrying trend suggesting the relevant rules require revision.

Proper documentation is critical to the prudent running of an SMSF.

SMSF trustees have a few actions available to them when an LRBA comes to an end.

There has been a significant change to the rules regarding transfers from offshore pension accounts.