Special Rules for Pensions and Estate Planning in SMSFs


Mark Ellem of Super Concepts will explain how reversionary pensions and child pensions will be assessed for the transfer balance cap and the impact on estate planning strategies. A number of examples will be covered in this presentation.

• The options available to clients in situations where a reversionary pension results in an excess transfer balance;
• The new rules applying to death benefit rollovers;
• The child transfer balance cap;
• How defined benefit pensions will be assessed for the transfer balance cap and the new income tax rules for excess defined benefit income.

Webinar Learning Outcomes:
Attendees will get an understanding of:
• How the new Transfer Balance Cap effects the options available for retaining benefits in superannuation upon the death of a member and the impact on BDBNs and reversionary pension nominations.
• The new rules that apply to death benefit pensions and how they can be transferred to another superannuation fund.
• Why so many child pension nominations are now ineffective
• The changes to reporting requirements and assessment of pensions classified as ‘capped defined benefit income streams’ in SMSFs.

Suited to:
This session is suited to those advising SMSFs with pension members or attending to the administration and annual compliance requirements of an SMSF with pensions.
This session is aimed at an introductory to intermediate level.

Presenter Bio:
Mark Ellem holds the position of Executive Manager, SMSF Technical Services with SuperConcepts, providing technical and compliance support on SMSFs to financial advisors, accountants and SMSF trustees, as well ensuring that SuperConcepts’ leading SMSF administration and compliance platform, SuperMate, is compliant with the latest superannuation and taxation rules. An accredited SMSF Specialist Advisor with the Self Managed Super Fund Association, he is also a Fellow of CPA Australia and the Institute of Public Accountants (IPA), as well as being a Registered Tax Agent. Prior to his current role with SuperConcepts, Mark spent considerable time in accounting practices and SMSF administration companies, including running his own accountancy practice and SMSF administration and compliance advice company for ten years.

You will be provided with:
• PowerPoint presentation slide deck
• Any Supporting documentation
• Webinar Recording to view multiple times for up to 6 months
• An opportunity to ask questions to the presenter

The new world of SMSF pensions and estate planning

  • Webinar Recording
    • PD hours: 1.5
    Stream this recording multiple times at your convenience.
    • $220.00 incl. GST

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Like the topic but can’t make the time? Register for the Live Session and you’ll receive the Recording regardless! You can watch it as many times as you like for up to 6 months. You will also receive Supporting Documentation.