This paper covers:
- estate planning - introduction
- obligation to pay death benefit
- who can receive a superannuation death benefit?
- in what form will the death benefit be paid?
- who decides who will receive a superannuation death benefit?
- binding nominations
- taxation issues of death benefit payments
- death benefits and the transfer balance cap
- future liability deduction
- SMSF trustee structure on death
- court case selections.