SMSF trustees can boost their exempt current pension income (ECPI) by timing when they make fund transactions, according to an actuarial services provider.

There are risks in establishing reversionary pensions for clients that could undermine estate planning strategies, a specialist SMSF lawyer has said.

The government’s decision to reduce deeming rates will see part-pensioners increase their income, according to analysis performed by AMP.

Confusion exists among SMSF trustees as to when a reversionary pension event needs to be reported, according to a technical services team.