Dealing with SMSF Death Benefit Pensions
Learn the SIS compliance and tax implications when converting a deceased SMSF member’s balance into a death benefit pension.
This webinar provides SMSF accountants and administrators with a practical, compliance focused guide to cashing a deceased member’s benefit as a death benefit pension.
A Live Instructor Led Webinar
This webinar provides SMSF accountants and administrators with a practical, compliance‑focused guide to cashing a deceased member’s benefit as a death benefit pension. We’ll step through the SIS Act and SIS Regulations obligations trustees must satisfy when a member dies, and explain how different pre‑death arrangements, i.e., accumulation and pension interests, affect the options available to trustees and beneficiaries. The session will also cover different types of death benefit pensions (including reversionary and non‑reversionary pensions).
The second part of the session examines the income tax and superannuation‑tax interactions that follow a death benefit pension. We’ll consider whether and when the fund can continue to claim ECPI after death, whether reversionary status or pension type changes ECPI treatment, and the transfer balance cap and total superannuation balance implications for both the deceased member and the pension recipient.
Register Me
AU $160 + GST per person
Register Team*
AU $480 + GST (up to 10)
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Date & Details
Wednesday, 4 November 2026
Time
2:00pm - 3:15pm AEDT
*Office Registrations. Maximum 10 participants per firm (must have same email domain). The PD points for all attendees will be recognised and links will be provided to all attendees.
What we cover
On completion, participants will be able to:
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Determine trustee obligations and required documentation when cashing a deceased member’s benefit as a death benefit pension.
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Distinguish how accumulation and pension interests affect death benefit pension options.
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Explain ECPI treatment for the fund after a member’s death and when ECPI can continue to be claimed.
- Apply the transfer balance cap and total superannuation balance rules to death benefit pensions for recipients and assess differences for reversionary versus non‑reversionary pensions.
What's included?
- 1 x 1.25 hour (est.) webinar
- 3 month access to webinar recording
- Webinar materials
Our presenter
Anthony Cullen
Anthony is a member of the Accurium education team and comes to us with nearly 25 years of experience in the accounting and SMSF industry.
He has previously held senior roles managing the SMSF division of a small accounting practice and providing SMSF technical support within a large SMSF administration business.
Over the years, Anthony’s roles have evolved from the accounting function of SMSFs to keeping on top of the ever changing technical and compliance nature of this specialised area.
Terms & Conditions
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