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Superannuation death benefits and reversionary pensions paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

Published on 08 Aug 12 by NEW SOUTH WALES DIVISION, THE TAX INSTITUTE

When should clients use a binding death benefit nomination and what type should clients use? And when are reversionary pensions a better option?

This paper examines various options and gives practical guidance as to how you can help your clients make decisions that lead to safe, tax effective succession for their superannuation. It covers:

  • Determining the best option for nominations
  • How to draft and process nominations:
    • formal requirements
    • trustee issues
  • Down the track issues with BDBNs:
    • rogue trustees
    • can the nomination be contested?
  •  Reversionary pensions in estate planning:
    • how they work
    • problems where pensioner is second spouse – loss of control of capital
    • two pensions: one reversionary and one not
  •  Some case studies.

Author profile

Bernard O'Sullivan CTA
Bernie is the Director of Wills and Wealth Lawyers. - Current at 30 April 2025
Click here to expand/collapse more articles by Bernie O'SULLIVAN.

 

This was presented at Estate and Business Succession Planning 2012 .

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Superannuation death benefits and reversionary pensions

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