The ability to make non-concessional contributions is now inextricably linked to a member’s total super balance.

The super reforms have significant consequences for estate planning in the immediate future.

Longevity risk is something all superannuants face, but the new pension rules invoked from 1 July 2017 have offered up a new solution to this problem, Michael Hallinan reports.

Grant Abbott explains what constitutes the cornerstone of being a specialist SMSF adviser.

The SMSF sector has long been recognised as one presenting numerous opportunities to practitioners to build a successful advice business. Grant Abbott takes a look at why many advisers have been unable to make this a profitable and successful endeavour and highlights the common

The 2017 federal budget included an allowance for a new type of superannuation contribution for individuals looking to downsize their principal residence. Michael Hallinan details the rules around these unique contributions.

SMSF balances are made up of taxable and non-taxable components. Understanding the workings of these elements can open the way to employ more prudent strategies, writes Tim Miller.

Superannuation death benefits paid to children have different implications now in light of the change in the retirement savings laws. Daniel Butler and Philippa Briglia examine how child pensions now operate in conjunction with the new retirement income stream balance limits.