Q: Could you please explain how defined benefit pensions will be treated under the proposed $3 million super tax, including when they are transferred upon death? Am I right that the $3 million super debate appears to be leaving these alone? Are there any formal documents that show this? Fiona.

A: With a small number of exceptions, defined benefit pensions are most definitely included under the $3 million super tax. You are therefore not correct that the $3 million super debate appears to be leaving these alone, says financial planner Jemma Sanderson of Perth-based Cooper Partners Financial Services.