Complying with the requirements of the SIS Regulations is the most important aspect when setting up a death benefit to be paid via a child pension.

The impending indexation to be applied to the general transfer balance cap has given the date from which a pension commences greater significance.

SMSF practitioners should follow certain key steps in order to maximise draw down benefits for members, a technical expert says.

Members can still change the reversionary status of their income stream to add or remove beneficiaries in the right circumstances, a technical expert says.

Advisers should be aware the drawdown method used by an individual can influence how effective an asset protection vehicle an SMSF can be in the event of a member being declared bankrupt.

A large portion of practitioners have been found to favour a complete reworking of the exempt current pension income (ECPI) calculation rules.

Practical evidence suggests the disregarded small fund assets component of the exempt current pension income rules is continuing to cause confusion.