Superannuation as Inheritance: Law, Practice and Reform

考虑到澳大利亚退休人员留下了数十亿美元的退休金资产用于继承，该项目旨在获得关于超级基金在实践中如何分配退休金遗产的准确真实世界的发现。现行法律跟不上现实，很大程度上让超级基金受托人决定如何遗赠其已故成员的超额退休金。澳大利亚家庭受超级基金的支配。该项目的预期成果包括以证据为基础的行业实践和法律改革建议。这些改革将促进对澳大利亚人遗嘱意愿的尊重，防止滥用，并促进慈善事业、财富平等和财政责任方面的社会利益。

Given that Australian retirees are leaving behind billions of superannuation assets for inheritance, this project aims to obtain accurate real world findings about how superfunds distribute superannuation inheritances in practice. Current law has not kept pace with reality, largely leaving superfund trustees to decide how to bequest their deceased members’ excess superannuation. Australian families are at the mercy of superfunds. The expected outcomes of this project include evidence-based proposals to reform industry practice and the law. These reforms will promote respect for Australians’ testamentary wishes, safeguard against abuse, and advance societal interests in philanthropy, wealth equality and fiscal responsibility.