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Notes Online Home 2018 Super Schools Day 2 Superannuation estate planning after the super reforms
Planning strategies for superannuation death benefits as part of a tax-effective estate plan
In this area of the notes, we discuss the planning strategies for superannuation death benefits as part of a tax-effective estate plan:
- Major planning opportunities for clients using a Superannuation Proceeds Trust
- Major boost for clients who set up multiple SMSFs
- Use tax-effective ‘hard wired’ clauses in an SMSF deed and achieve tax savings
- Using Binding Death Benefit Nominations (‘BDBNs’) for estate planning purposes
- Consider who will control the SMSF after the member dies – ensuring the member’s wishes are carried out