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Dealing with SMSF Death Benefit Pensions

4 Nov 2026 2:00PM – 3:15PM AEDT
Death benefits & estate planningECPI, segregation and actuarial certificatesIncome streams/pensionsSegregation & Actuarial Certificates

$160.00 +GST

Audience

This training is recommended for all practitioners and advisers working with SMSFs and tax.

Audience

Learning outcomes

On completion, participants will be able to:

  • Determine trustee obligations and required documentation when cashing a deceased member’s benefit as a death benefit pension.
  • Distinguish how accumulation and pension interests affect death benefit pension options.
  • Explain ECPI treatment for the fund after a member’s death and when ECPI can continue to be claimed.
  • Apply the transfer balance cap and total superannuation balance rules to death benefit pensions for recipients and assess differences for reversionary versus non‑reversionary pensions.
Learning outcomes

Relevancy

This webinar will be presented live 4/11/2026.

Relevancy

CPD hours

If claiming CPD hours, this course provides 1.25 Legislated CPD hours, the breakdown is as follows:

  • Regulatory compliance and consumer protection: 0.75 CPD hours
  • Tax (financial) advice: 0.50 CPD hours
CPD hours

This webinar provides SMSF accountants and administrators with a practical, compliance‑focused guide to cashing a deceased member’s benefit as a death benefit pension. We’ll step through the SIS Act and SIS Regulations obligations trustees must satisfy when a member dies, and explain how different pre‑death arrangements, i.e., accumulation and pension interests, affect the options available to trustees and beneficiaries. The session will also cover different types of death benefit pensions (including reversionary and non‑reversionary pensions).

The second part of the session examines the income tax and superannuation‑tax interactions that follow a death benefit pension. We’ll consider whether and when the fund can continue to claim ECPI after death, whether reversionary status or pension type changes ECPI treatment, and the transfer balance cap and total superannuation balance implications for both the deceased member and the pension recipient.

Registration Includes:

  • 1.25‑hour live online event, with the opportunity to ask questions of the presenter
  • 1.25 accredited CPD hours from the SMSF Association
  • Recording and materials available for 3 months after the event
  • Reference guides, slides, and case studies
Anthony Cullen PNG5 400x400

Presented by

Anthony Cullen
Senior SMSF Educator
Accurium
Can't attend all sessions live?

It's ok, we provide recordings of all the live sessions so you can catch up later on at a time that suits you. You will have access to the slides and recordings for three months after each event.

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Terms and Conditions
Each education service purchase is for your use only and accessible through your individual account. Each live online education service will be provided with a unique session ID to join which cannot be disclosed, forwarded, or distributed to any other individual without Accurium’s written consent. No other individual will be authorised to access your education service unless that individual has purchased the education service and a unique session ID has been provided to that individual. In the event of unauthorised access due to the actions of the intended recipient, Accurium may suspend or cancel the access for the intended recipient any additional individual(s) may be held liable for additional fees associated with the unauthorised access to an education service. Accurium reserves the right to charge any unauthorised individual(s) who access your education service. In the unlikely situation that a live education service is cancelled we will refund you the full cost of your purchase. If a live service is postponed, we will provide written notification to you and reschedule the education service. Your original ticket will be valid for the rescheduled date. We will also provide the recording and associated materials if you are unable to attend the education service live at the new date/time. If you are unable to attend the education service live at the new date/time, you may request a refund of the moneys paid by contacting Accurium directly, with all requests to be considered on a case by case basis by Accurium in its absolute discretion. The General Terms and Conditions can be accessed here.