Superannuation as Inheritance: Law, Practice and Reform

鉴于澳大利亚退休人员正在留下数十亿美元的养老金资产用于继承，该项目旨在获得有关超级基金在实践中如何分配养老金遗产的准确的现实世界调查结果。现行法律没有跟上现实的步伐，在很大程度上让超级基金受托人决定如何遗产其已故成员的超额养老金。澳大利亚家庭受到超级基金的摆布。该项目的预期结果包括改革行业惯例和法律的循证建议。这些改革将促进尊重澳大利亚人的遗嘱意愿，防止滥用，并促进慈善、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.