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Pensions – What’s Included
Name of Kit | Overview | What’s Included |
Account-Based Pension (‘ABP’) Kit | - contains guidance and template documentation to commence an ABP
- an ABP Product Disclosure Statement (‘PDS’) is specifically tailored for an ABP
- allows a nomination of an auto-reversionary beneficiary
| - guidance on how to complete the documents and a completion checklist
- an ABP PDS and member application
- trustee resolutions and relevant notifications
- an ABP summary for the member, including guidance on how to calculate the minimum payments
|
Transition to Retirement Income Stream (‘TRIS’) Kit | - contains guidance and template documentation to commence a TRIS
- a TRIS PDS is specifically tailored for a TRIS
- allows a nomination of an auto-reversionary beneficiary
- note that this kit includes flexibility to convert the TRIS into an ABP without further action when the member satisfies a condition of release with a nil cashing restriction (eg, attaining 65 or retirement)
| - guidance on how to complete the documents and a completion checklist
- a TRIS PDS and a member application
- trustee resolutions and relevant notifications
- a TRIS summary for the member, including guidance on how to calculate the minimum payments
|
Conversion Kit: AP to an ABP
Note: APs cannot be commenced after
20 September, 2007. | - contains guidance and template documentation to convert a member’s existing AP directly to an ABP
- an ABP PDS is specifically tailored for an ABP
- allows a nomination of an auto-reversionary beneficiary
APs were phased out and are now not as flexible or well understood as an ABP. Thus most SMSFs have converted their old APs to the more modern ABP. A conversion (contrasted with a roll-back and a new commencement) does not result in a recalculation of the tax free and taxable components as it does not involve a commutation. Note expert advice should be obtained if in doubt. | - guidance on how to complete the documents and a completion checklist
- an ABP PDS and a member application
- trustee resolutions and relevant notifications
- an ABP summary for the member, including guidance on how to calculate the minimum payments
|
Conversion Kit: TRIS to an ABP
While the DBA Lawyers SMSF deed and TRIS documents empower an existing TRIS to convert automatically to an ABP upon the member attaining a relevant condition of release, not all rules governing TRIS’ have this feature. | - contains guidance and template documentation to convert a member’s existing TRIS directly to an ABP
- an ABP PDS is specifically tailored for an ABP
- allows a nomination of an auto-reversionary beneficiary
| - guidance on how to complete the documents and a completion checklist
- an ABP PDS and a member application
- trustee resolutions and relevant notifications
- an ABP summary for the member, including guidance on how to calculate the minimum payments
|
Pension Roll-Back/Commutation (including lump sum election) | - contains guidance and template documentation to cease a pension in whole or part and roll the resulting lump sum back into the fund or, if a condition of release is satisfied, take a lump sum payment (including in kind)
- this roll-back kit can be used to roll-back ABP and TRIS pensions
- outlines each stage of the roll-back process and the relevant steps that need to be taken
| - guidance on how to complete the documents and a completion checklist
- relevant notifications, including election notice under reg 995-1.03
- draft trustee resolutions
- Schedule
|
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