SMSFs will find it hard to debate the status of member benefits paid after a member dies given they will be aware of the timing of that event.

The use of an enduring power of attorney will not allow a member benefit to be paid after death and may not be in the best interests of the member.

Recent ATO guidance has added confusion to situations where a member dies before their super benefit payment request has been made.

SMSF trustees should not rely on past private binding rulings when assessing if a member benefit can still be paid after the death of a member.

There remains uncertainty among advisers as to whether a prescribed period must be observed when considering the treatment of super death benefits.

Benefit payments requested before death but paid afterward can be tax-free only if an SMSF member has altered their relationship with their fund.