The absence of details regarding the commutation of market-linked pensions 10 months after changes were announced is creating uncertainty for retirees.

Careless changes to an account-based pension could cause its recipient to fail the income test for the senior health card, according to an executive consultant.

SMSFs with both accumulation and pension-phase interests will suffer more significant disadvantageous tax implications from failing to meet the minimum pension requirement.

Advisers and trustees should reconsider whether or not to make a pension reversionary given the current parameters of the superannuation system.

Government plans to commence an amnesty on the rollover of legacy pensions is being held back by loose ends only it can address.

It is most important for trustees to ensure the minimum drawdown amount is met for any death benefit pensions operating within an SMSF.