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Planning opportunities for death benefits workshop paper

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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 21 Aug 15 by NATIONAL DIVISION, THE TAX INSTITUTE

This paper covers:

  • the limits on benefit succession imposed by the trust deed and superannuation law
  • cascading binding death benefit nominations
  • concurrent nominations
  • superannuation proceeds trust
  • customising the deed or moving to a small APRA fund
  • resources.

Author profile

Michael Perkins
Michael is a Partner at the boutique private client firm of Perkins Fahey located in Sydney, where he assists his clients create and manage multi-generation wealth management and succession strategies. Michael also works for entrepreneur-driven and family businesses committed to managing family wealth across generations. He remains a Lecturer in Estate Planning at the University of Technology, Sydney and Charles Sturt University and a lecturer for Estplan Pty Limited. Michael is a contributing author of Estate Planning: A Practical Guide for Estate and Financial Services Professionals (LexisNexis 4th edition March 2015) and a contributing author to the text Financial Planning in Australia 6th Edition (6th Edition LexisNexis November 2014). - Current at 24 September 2015
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This was presented at National Superannuation Conference 2015 .

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