retirement-makeover-50k

Often when calculating retirement income, we make assumptions that are simply wrong. This is not necessarily caused by any lack of financial literacy. It’s because the rules can be less than obvious and no matter how much research we do, we can still miss something critical.

This was the case with two of  Sharon Sheehan’s clients this week. Let’s call them Mark and Ros. Mark is 59, Ros is 63 and they have a Self-Managed Super Fund (SMSF) which Mark has actively managed over the years. He knows a lot about super, finance and retirement income, so they contacted Sharon as a way of double-checking their plans, rather than thinking they were headed in the wrong direction.

Sometimes it’s good to be wrong. And some of Mark’s assumptions weren’t quite correct. After learning more about their situation in a first meeting, Sharon was able to share a different option, one that would mean over the next few years they would be $50,000 better off. Here’s how it worked. 

Mark’s role at work has just been made redundant. They are unsure if they can afford to retire. Mark will receive a $100,000 redundancy payment in December 2024, and he can access super when he turns 60 (in May 2025). Their joint super is $1,450,000 – Mark has $750,000 and Ros $700,000 – and they have another $75,000 in financial assets. They are (debt-free) homeowners, currently spend about $85,000 per annum and would like to live a ‘good’ life in retirement. They had two appointments with Sharon, in the first they shared a spreadsheet that Mark had created, showing a desired annual income of $90,000 through to age 90 (for Ros) and 86 for Mark.

Mark was keen to take advantage of tax concessions by moving his super to decumulation as soon as possible (age 60). You can find out more about this during an understanding super consultation.

In a second meeting this past week, Sharon was able to demonstrate how they can spend their desired amount of $90,000 per annum (today’s dollars) every year to ages 86 for Mark and 90 for Ros. Mark was aware that Account-Based Pensions (ABPs) are tax-free and so wanted to commence one in his SMSF, but he wasn’t aware of implications for Centrelink entitlements.

In the subsequent meeting they adjusted spending goals and wished to reduce their exposure to risk/ growth assets in their projections, so Sharon used a lower market risk level to do the calculations.

The big reveal

Mark was ready to start an income stream with his super to enjoy the tax-free account status, however Sharon shared that this affects his wife’s assets test assessment for an Age Pension when she reaches age 67, four years ahead of Mark. In short, his $750,000 super balance (when moved to an ABP) will put them over the Assets Test threshold, removing any chance of Ros qualifying for an Age Pension. 

Sharon explained that superannuation is an exempt asset for someone under Age Pension age if it is in accumulation phase. It loses this exemption if an income stream is started. 

BUT…

…income streams can be commenced upon reaching your Preservation Age at age 60 and rolled back into accumulation phase at any time.

The solution

Mark can commence an ABP now, then when Ros reaches Age Pension age, his ABP will affect her potential entitlements, so he will roll his ABP back to accumulation and take lump sums as and when he needs, as he has met the conditions of release being Preservation Age and retired.

It is critical to understand these rules. A common assumption is that an ABP is a forever commitment. It is not. You can move these funds back to an accumulation account (existing or open a new one) without penalty, but with the advantage of reducing assets for any Centrelink entitlements – in this case, the future 67-year-old Ros’ Age Pension. 

Sharon calculated an entitlement for Ros (part Age Pension) of about $11,000- $13,000 per annum which means more than $50,000 extra income over this four-year period. The only downside is that yes, Mark will pay tax on earnings in his accumulation fund over this time, but this is a very small amount compared to the extra $50,000.

While their Age Pension entitlement is estimated to reduce once Mark’s super balance becomes an assessable asset four years later, they can still retain their Pension Concession Card. They are also likely to achieve their spending goals of $90,000 every year throughout their planning horizon (to ages 86 and 90). Some liquid capital (approx $180,000) is also estimated to remain at the end of their planning horizon, giving them a sizeable buffer for any unforeseeable expenses, while also using a lower market risk level in their projections. 

Peace of mind

Both Mark and Ros commented on how much peace of mind Sharon’s solution will give them and that it was definitely worth the two meetings to achieve such a positive outcome. At one stage they had thought they might need a reverse mortgage to cover their full retirement journey but are now certain that this won’t be necessary. They also both agreed that one of Sharon’s major support skills is to help cut through the noise.

Did you know that you can start an ABP and then reverse this move if and when it suits your family Centrelink entitlements? A retirement forecasting consultation allows you to develop a safe spending plan and view projections of how your assets and income will look depending upon the scenario.

This article is provided by Retirement Essentials Representative Number: 001260855. We are an authorised representative of SuperEd Pty Ltd ABN 88 118 480 907 AFSL #468859. This information is not intended as financial product advice, legal advice or taxation advice. It does not take into account your personal situation, goals or needs and you should assess your own financial situation, consider if the information is suitable for you and ensure you read the relevant Product Disclosure Statement (PDS) if you choose to make any changes to your financial situation. It is always advisable to consult a financial adviser before making financial decisions.