Superannuation is often one of the largest assets upon death, with recent cases in this area highlighting the importance of getting the planning right prior to death. This session considers:
- The implications of cases regarding superannuation and death benefits
- The importance of documentation within an SMSF upon death and incapacity
- Transfer balance cap strategies and considerations, particularly how indexation interacts
- How the new Division 296 tax will impact estate planning arrangements
- Dealing with properties and other “lumpy” assets when paying death benefits; and
- The changing role of superannuation in estate planning.