The recent legalisation of same-sex marriage in Australia, serves as a good opportunity to remind ALL people contemplating marriage about the implications of marriage, and divorce, on their succession planning. It is important that couples … Continued
Planning for what happens to a member’s superannuation benefits on death (death benefits) is essential. A properly prepared SMSF deed is an integral part of this planning, but so is: understanding that deed and the … Continued
Binding death benefit nominations provide certainty for people establishing their superannuation and estate plans. They help ensure that upon the member’s death, any super benefits are paid according to the member’s wishes, and are not … Continued
If there is a change of trustee of an SMSF, then the arrangements for the handover must take into account any limited recourse borrowing arrangement which is in place (LRBA). The outgoing and incoming trustees … Continued
Trust Deeds – clear discretion, and internal consistency Regardless of the type of trust, the nature and reach of the trustee’s discretions are an essential feature of the relevant deed. When settling a trust deed … Continued
Death benefit nominations are one important tool by which Self Managed Superannuation Fund (SMSF) members may determine who will receive their superannuation benefits on their death – but will only be effective if they comply … Continued
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