Due to the impact of the super reforms there are many additional items that need to be considered prior to the end of this financial year. One of the biggest items is the CGT reset. If your client is eligible, irrespective of whether you think they can use the the segregated or the proportional approach, they should have maximised the time that their fund was in pension this year. That means that a pension should have commenced the day that any contributions were made, if possible. This will ensure that, if they are ultimately assessed using the proportional approach, they will have maximised their funds ECPI for the year. Remember that any such pensions will only be effective if the minimums have been drawn by year’s end.