Tax effective superannuation death benefit planning

This session will examine potential strategies and planning in relation to dealing with death benefits from a tax perspective, including:

• Recontribution strategies

• Withdrawing benefits prior to death

• Issues with death benefit lump sums of in-specie transfers of specific assets

• Disclaiming death benefits

• Deeds of family arrangements

• Death benefits direct to beneficiaries versus testamentary trusts; and

• When to use a superannuation proceeds trusts.