With the continuing growth of defined contribution (DC) pension plans around the world, it is critical that policies and principles are developed to ensure that retirees from these DC plans receive the best retirement outcome possible. Read more

The most common condition of release to access superannuation is 'retirement' upon reaching preservation age. Read more

This paper examines Australian and overseas retirement income products and in particular immediate and deferred lifetime annuities, to determine the role that the latter two could play in meeting the Retirement Income Covenant. Read more

This whitepaper examines 57 RSE licensees' strategies representing over 100 superannuation funds, including virtually the entire Australian retirement market covered by the RIC. Read more

A mounts in a superannuation fund are generally protected from being included in the estate of a bankrupt. However, the trustees of a bankrupt's estate can recover superannuation contributions made prior to bankruptcy if they have been made to defeat ... Read more

Defined benefit interests are difficult to value in accumulation phase, as final benefits depend on length of service, final salary and other factors. Defined benefit income streams have commutation restrictions imposed by legislation and quite often ... Read more

In July this year, ASIC and APRA released a report reminding superannuation funds that the time is now to focus on retirement strategies and consider how to best assist retirees in accessing and using the benefits available to them to make the most ... Read more

This paper identifies types of concessional contributions, outlines some of the associated tips and traps, explains how the carry-forward provisions work and combines these learnings into four case studies. Read more

While you may think that change to Australia's retirement income system will continue to be sporadic, with new product momentum slow to build, KPMG expects 2023 to be an inflection point for retirement incomes and has identified seven drivers that will ... Read more

This paper discusses the learnings and differences between each country's pension system and explores some of the current thinking around developing fit-for-purpose retirement income solutions. Read more