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

1 - 10 of 23 results

Commuting a complying life expectancy pension 31 Oct 2017
Karen is receiving a 15 year complying life-expectancy pension that will cease on 31 December 2017. Karen wishes to find out the options available to her and how each option will affect their retirem...
Commuting a complying lifetime pension 31 Oct 2017
John is receiving a complying lifetime pension and his pension has failed the high probability test this year. John wishes to find out the options available to him and how each option will affect the...
Commuting defined benefit pensions in SMSFs 26 Sep 2017
In this information sheet we discuss the options available to members (and their advisers) who have a complying defined benefit pension in their SMSF and find they are required to change this arrangem...
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...
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