New government legislation has resolved the uncertainty surrounding the treatment of pensions in the event of death. David Shirlow takes a look at the resulting positive tax implications.

Providing SMSF advice can be complex, with several different professions offering services in the sector. Darin Tyson-Chan hosted a roundtable discussion to determine the most appropriate adviser to use in certain circumstances and some of the issues still complicating the picture.

The pressures of information delivery, accessibility and efficiency are being equally felt in the administration and audit sectors servicing SMSFs. While there are some expectations for price cuts this year, Krystine Lumanta is told the industry must address a value awareness issue in order to agree on what is an acceptable price range.

The ASX is in the process of building a new access channel for managed funds. Karin Derkley examines the anticipated difference the Aqua II model will make for SMSF investors.

The accounting industry is preparing to move into broader SMSF advice and services under the new licensing regime, but Krystine Lumanta discovers the unknowns around the added financial burden to practices remain a major concern.