The super reforms have changed the treatment of transition-to-retirement income streams. Tim Miller looks at the potential positive and negative effects of the new rules.

Grant Abbott examines some of the troublesome situations that can arise upon the passing of an SMSF member.

The treatment of account-based pension partial commutations in relation to prescribed yearly minimum income stream payments is an area advisers should revisit in light of the new superannuation legislation, write Daniel Butler and William Fettes.

The super reforms have paved the way for an exciting new era for advisers providing innovative strategies for their clients, writes Grant Abbott.

The new super rules have advisers questioning if it is still prudent to hold insurance inside an SMSF. Tim Miller analyses some advantages of such a strategy that make it worthy of consideration.

The changes to the superannuation system passed as law in November included a drop in the Division 293 income threshold. Chris Boag notes the strategic use of self-funding instalment warrants could offer some relief for SMSF members affected by this amendment.

The best-laid SMSF estate plans can unravel if the courts invoke the notional estate mechanism. Caroline Harley examines a recent legal case highlighting this set of circumstances.

The effect of the new superannuation legislation on transition-to-retirement income streams is more significant than first thought. Daniel Butler and Gary Chau analyse what the framework changes mean for these strategies.