Topics covered in this paper include:
- impact of pension changes (including Age 100 Market linked pensions and new allocated pension PVFs)
- using pension rules to advantage
- contribution splitting
- RBL strategies and issues
- planning for efficient taxation of death benefits
- use of binding death nominations and other super and estates issues
- ATO's SMF areas focus
- why you need to update client fund deeds.
This paper was also presented by John Ross at the 'SMEs - There's More to Know' seminar held in Sydney on 28 March 2006.