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Notes Online Home 2014 Super Schools Day 2 Creative pension planning strategies
In this chapter of the notes we discuss creative pension planning strategies. In particular, the following:
- Make sure that a client has a complying superannuation pension
- Recent changes to the pension exemption provide greater tax benefits for SMSFs
- Latest guide to paying pensions from an SMSF under the new Centrelink rules
- Partially commuting a pension to generate savings for members under 60 years of age
- Using multiple pension interests in an SMSF to create or preserve tax-effective pensions
- Paying a TRIS from an SMSF which has Unrestricted Non-Preserved Benefits
- Using a TRIS whilst working to ensure clients only pay tax at a maximum rate of 21%
- NTAA practical guide to the common tips and traps with paying pensions to SMSF members