Technical Hub

Pensions and segregation

Commencing a pension in an SMSF or implementing a segregation strategy generates additional requirements for an SMSF trustee. This section discusses strategies and considerations that relate to pensions and segregation.

Feature video: Claiming ECPI when the pension standards are not met

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Super income streams and death, more and less flexibility since 1 July 2017 25 Aug 2017
Changes to the treatment of superannuation death benefits took effect on 1 July this year as part of the Government’s ‘fair and sustainable’ super reforms. These changes may significantly impact the a...
Impact of transfer balance cap: Lifetime defined benefit pensions 20 Jun 2017
This fact sheet explores how a lifetime defined benefit pension is valued as at 1 July 2017 under the new transfer balance cap and the impact of commuting a lifetime defined benefit pension post 1 Jul...
Impact of transfer balance cap: Life-expectancy defined benefit pensions 20 Jun 2017
This fact sheet explores how a life-expectancy defined benefit pension is valued as at 1 July 2017 under the new transfer balance cap and the impact of commuting a life-expectancy defined benefit pens...
Impact of transfer balance cap: Market linked (term allocated) pensions 20 Jun 2017
This fact sheet explores how a market linked pension is valued as at 1 July 2017 under the new transfer balance cap and the impact of commuting a market linked pension post 1 July 2017.
An introduction to the $1.6 million transfer balance cap and its impact on retirement 25 May 2017
In the lead up to 1 July 2017 there is an opportunity to proactively engage with clients who may have retirement phase balances in excess of $1.6 million. This article explains how this new cap will w...
Understanding market linked pensions 06 Oct 2016
A market linked pension, also known as a term allocated pension, is a type of complying pension which may be held in an SMSF. This pension has special payment requirements and may be partially asset t...
What happens when an SMSF cannot meet the minimum pension standards 06 Oct 2016
All pension interests in an SMSF must meet the minimum pension standards each financial year to be eligible to claim exempt current pension income. This article discusses the consequences of not meeti...
Navigating Income Streams 26 Feb 2016
Income stream planning for clients can be complex due to the interaction, and sometimes apparent conflict, of different laws, which is then compounded by the musical chairs of legislation. Not only a...
Examples of segregation 09 Jun 2015
Segregation can be implemented in an SMSF in a number of ways. This article discusses some examples of how segregation can be used.
What is segregation? 03 Jun 2015
Segregation is a strategy which involves allocating particular assets held by an SMSF to specific superannuation interests or members. This article discusses the requirements for implementing segregat...
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