This webinar aims to be the most comprehensive* session regarding whether to make an SMSF pension reversionary or not.
Previously, due to the TBC regime, there has been a preference to make pensions reversionary. However, with the potential Division 296 ($3M+) tax regime, some clients might now want to change to non-reversionary SMSF pensions.
The webinar will cover:
- Division 296 ($3M+) tax and the new considerations as to when to NOT revert
- Benefits from reverting under the existing transfer balance cap (TBC) regime
- How to weigh those benefits against each other
- ECPI considerations
- Succession planning considerations (especially for blended families)
- A handy cheat sheet to implement in your practice immediately
- Worked practical examples
- Australian financial services licence (AFSL) considerations
- Practically, how to change reversion status mid-stream
*This session will not address social security benefits.
Watch live or a recorded version. To register, click here.
By Bryce Figot, Special Counsel ([email protected]).
DBA LAWYERS
31 July 2025
