Module 4: Pensions & paying benefits

$132.00

Module overview: 

  • The preservation rules, preservation age and conditions of release.
  • How benefits can be paid, including lump sums and super income streams.
  • The types of pensions that can be paid within an SMSF.
  • Account-based pension requirements, including commutation rules.
  • Transition to retirement income stream rules.
  • Understanding the legacy pensions that continue to be paid from SMSFs.
  • Understanding how a pension can cease.
  • The transfer balance cap, transfer balance account and exceeding the transfer balance cap.