SMSF Online Updates - 12 Apr 2024 - single session

SMSF Online Update — 12 April 2024 — Key update on pension and succession issues

On Friday12 April 20234, Bryce Figot, Special Counsel will present the SMSF Online Update.

In this session, which provides a key update on pension and succession issues, Bryce will cover the following important and strategic topics that advisers need to be on top of having regard to recent major changes:

• When are automatically reversionary pensions still appropriate in view of recent changes?
  • Succession planning considerations, including in relation to ($3M+) div 296 tax  and the ‘death tax’ where death benefits comprising a taxable component are paid to non-tax dependants
  • What conversations should advisers be having to best position their clients on the pros and cons and what documents should be retained?
     
• A strategic guide to maximising exempt income claims for in specie benefit payments, including tips and traps for segregated versus unsegregated funds
   
• Top level insights for clients with legacy pensions, such as market linked pensions and complying lifetime pensions
   
• A quick fresher on super law ‘dependants’ in light of recent case law developments
   
• Brief update on recent BDBN developments
   
• Recent AAT decision on a taxpayer succeeding in claiming a loss on a residential investment property and ATO decision impact statement — impact for SMSFs
   
• And much more …

Presenter