Determining whether SMSF trustees have acted in good faith when determining how death benefits are distributed is likely to become more common.

The 50 per cent reduction in the minimum pension drawdown will remain in place until mid-2023 due to market volatility.

The ability for an SMSF to legitimately change the nominated reversionary beneficiary of an existing income stream remains unclear.

An SMSF expert has provided solutions to ensure a death benefit paid during the accumulation phase is not excessively impacted by tax.

SMSF trustees will be able to choose how they calculate exempt current pension income from 1 April after a new bill received royal assent.

Concessional pension tax rules can apply to death benefit payments even if they are made out of an SMSF’s accumulation account.

Addressing problems arising from legacy pensions has been identified as an area advisers will be treating as a major priority in 2022.

Unreviewed death benefit pension plans may saddle a surviving spouse with funds that could get pushed out of the super system.