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There are numerous pitfalls that can upset a binding death benefit nomination (‘BDBN’) and render it invalid. To help navigate this difficult terrain, we examine the major risks to be identified, managed or avoided. Essentially, a BDBN is a direction made by a member to the superannuation fund trustee requiring the trustee to pay the [read more]
The recent case of Munro v Munro [2015] QSC 61 illustrates how long a BDBN in an SMSF can last for … and the answer is not what everyone expected! Background Section 59(1) of the Superannuation Industry (Supervision) Act 1993 (Cth) provides that generally only a trustee can exercise [read more]
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