The Self Managed Super fund (SMSF) & Estate Planning Report is designed to help fully maximise the role of a SMSF within an estate plan. The publication provides up to date information regarding important legal questions relating to SMSFs and death and incorporates the government’s recent implementation of the Simplified Superannuation Reforms.
This publication focuses on the need for proper consideration of the pit falls which practitioners can and do easily overlook. DBA Butler have provided a number of scenarios and cases to demonstrate how these factors influence the way in which benefits are paid out upon the death of a member.
This guide highlights the importance of estate planning for superannuation as superannuation death benefits do not automatically form part of the deceased’s estate and consequently they are not necessarily dealt with according to the deceased’s Will. It also gives helpful tips on taxation of superannuation death benefits which will help you get the best possible outcome for your client.
