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.

SMSF members have finally been given an opportunity to eliminate legacy pensions.

Issue 47 of selfmanagedsuper features the publication’s annual SMSF roundtable where the thoughts of highly respected stakeholders were garnered as to a number of significant obstacles the sector is currently facing including the proposed Division 296 tax, the update to the pension rules under Tax Ruling 2013/5, and the common challenges auditors are facing. In addition our regular contributors address a range of topics including the intricacies of market valuations, maximising the tax position regarding disability benefit payments, and the rules governing related-party loans.

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.