In this week's episode, Aaron looks at the super reform changes that have had a profound impact on partial commutations. Prior to these new measures, members had a far greater level of flexibility with both TRISs and Account Based Pensions where benefit payments could be re-characterised for income tax purposes, including having these amounts count towards minimum pension obligations. The legislation even extended as far to allow for 'in-specie pension payments' through the appropriate process of making elections under the Income Tax Regulations.
Now with the new superannuation measures in play, times have changed and Aaron explains just how these strategies have been impacted, but discusses new ideas and concepts for consideration with partial commutations for transfer balance cap purposes.
Episode 44 - The great pension squeeze
Episode 43 - How the SMSF sector continues to evolve
Episode 42 - why real change is important in the SMSF sector
Episode 41 - Our tech stack
Episode 40 - Changes to 2018 SMSF Annual Return
Episode 39 - Future of SMSF - insights into the sector today
Episode 38 - Class Benchmark Report - March 2018
Episode 37 - opportunities with the downsizer contribution rules
Episode 36 - It's TBAR time...
Episode 35 - Superannuation and the Federal Budget 2018-19
Episode 34 - Labor's policy to remove imputation credit refunds
Episode 33 - Do pension SMSFs match their stereotype?
Episode 32 - My takeaways from the SMSF Association National Conference 2018
Episode 31 - Living your brand in a smarter way
Episode 30 - Why not all death benefit nominations are the same
Episode 29 - Documenting decisions in taking more than the minimum pension
Episode 28 - 8 things to focus on in 2018
Episode 26 - CGT Relief: Segregated method and adopting the proportionate approach
Episode 25 - Insights from the Class SMSF Benchmark Report - September 2017
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