The SMSF offers a number of flexible estate planning options. Understanding the optimum mix of these options to benefit intergenerational transfer is the subject of this session. It includes:

• Death benefits paid as a pension or lump sum – what are the advantages and disadvantages of each? How and when should the choice be made?
• Aligning decision-making with trust deed
• Key estate planning issues to consider and strategies when superannuation passes from one spouse to another on death
• Using the SMSF to facilitate tax effective intergenerational wealth transfer
• Payment of death benefits in specie – transfer direct to beneficiary
• Case studies – some SMSF estate planning mistakes to avoid