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

Trustees must examine all options when paying a death benefit even where a binding nomination seems clear cut and not open to a challenge.

Advisers need to be aware of the differing treatment of a death benefit pension with regard to the transfer balance cap and the total super balance.

The Hill v Zuda case has raised questions about the value of SMSF wills while confirming BDBNs do not expire after three years in an SMSF.

Death benefits should be addressed at the outset of a marital split to prevent former partners receiving monies that are no longer intended for them.

An SMSF expert has warned there could be death benefit tax repercussions for beneficiaries of a testamentary trust if their status is unclear.

The recent decision handed down in the Hill v Zuda case should encourage SMSF trustees to review their death benefit nominations more often.

SMSF accountants have a role to play in explaining the outcomes of death benefit strategies even if trustees rely on a lawyer to execute any decisions.