Forman Financial Services

Reversionary vs Non-Reversionary Death Benefits: Why Structure Matters for Super Strategy

Reversionary pension advantages can provide valuable certainty and continuity for beneficiaries after the death of a superannuation member. However, while reversionary pensions offer several planning benefits, they can also create unexpected consequences for Total Super Balance, contribution caps and SMSF tax outcomes.

Reversionary Pension Advantages:

  • Automatic continuity
  • 12-month TBC grace period
  • Potential planning time

Potential Risks:

  • Earlier TSB inclusion
  • NCC cap disruption
  • SMSF tax changes
  • Complex timing traps

Bottom Line:

Reversionary status may provide time in one area while accelerating consequences in another.

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Disclaimer and Warning

The information above is of a general nature only.  It should not be used as a source to make financial decisions. It’s also important to note that the legislation and figures related to this topic tend to change regularly and therefore the information above may not reflect the current status. We recommend that if you are looking for advice on this matter, you should contact us.