September 19, 2018 Grace Hotel Sydney

This in depth one day workshop will expose the realities and myths of arguments for and against asset segregation for a superannuation fund. Attendees will be provided with detailed insights into the pros and cons of a project to segregate their funds investment assets.

19th September 2018

Risks including legal, tax and operational risks

• Breach of Trust deed
• Tax compliance including Part IVA
• Risk to pension members from future changes in tax legislation
• Risk of increasing tax liabilities
• Custodian error during transitions including inappropriate asset allocations post transition
• Reluctance of investment managers to embrace changes

Tax implications and considerations

  • Need for tax advice
  • Acquiring a Private Binding Ruling (PBR)
  • Parcel selection methodologies
  • Balancing Trustees’ fiduciary duties with tax law compliance
  • Ability to desegregate on a future date
  • Contribution cap issues

How to segregate each asset class including listed assets, Unlisted trusts, private equity, derivatives, etc.

  • Operational issues with segregation by asset class
  • Considering the options available for each asset class
  • The pros and cons of each option
  • Implications for small portfolios and options available for segregation e.g.
  • Conversion of either or both accumulation and pension options to unitised portfolios
  • Merging portfolios to gain scale
  • Allocation exclusively to accumulation or pension pools
  • Pros and cons of each segregation option

The management of ongoing transitions between the accumulation And pension pools

• Balancing cost and accuracy trade-offs when nominating frequency of ongoing transitions
• How to identify the assets for in specie transfers e.g.
• Based on asset allocation of transitioning members
• Based on natural rebalancing between accumulation and pension option pools
• Pros and cons of each option
• How to source the required data
• Transfers back from pension to accumulation pool

Insights into the future opportunities asset segregation will present Including tax effective investment management, transition to pension Bonus and enhanced tax provisioning in unit pricing

• Tax effective investment strategies e.g.
• Managing CGT
• Off market buy backs
• Overseas tax leakage
• How the tax benefit on transition to pension arises
• Calculation of tax benefit
• Top down versus bottom up tax provisioning and how segregation can enable ore accurate tax provisioning

How to estimate the initial and ongoing tax impacts Of asset segregation on the fund

• Details of a simple model illustrating how initial tax benefits can be estimated
• How to allocate immediate tax benefits between members
• Pros and cons of complexity and accuracy versus simplicity and low cost
• Developing assumptions and a model to estimate ongoing tax benefits

How to calculate the initial and ongoing costs - the nature and Potential significance of the various costs involved

• Identifying the major costs involved and the drivers of those costs e.g.
• Custodian fees
• Professional service fees

Interested in speaking?


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Attendee Information


Upcoming Events

  1. Superannuation Funds Tax 2018 Forum

    August 20 @ 8:00 am - August 21 @ 5:00 pm
  2. Fund Tech 2018- Superfunds Technology, Innovation & Disruption Forum

    September 4 @ 8:00 am - September 5 @ 5:00 pm
  3. Asset Segregation 1 Day Interactive Workshop

    September 19 @ 8:00 am - 5:00 pm
  4. Investigating Future Social Media Strategy: Public Sector Congress 2018

    October 15 @ 8:00 am - October 16 @ 5:00 pm
  5. Post Retirement Australia 2018 conference

    October 16 @ 8:00 am - October 17 @ 5:00 pm

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Phone: (+61 2) 9896 0776
Email: register@ibrc.com.au
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NSW 2145