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.