Q: I’ve heard that one of the repercussions of the government’s proposed $3 million super change will be when the death of a partner results in the survivor being hit with this penalty tax. How might this affect strategies like reversionary pensions and binding death benefit nominations, and how can you deal with it? Bruce

A: Since the introduction of the transfer balance cap in 2017, a regular question has focused on how couples can inherit each other’s super, with the most efficient method being a reversionary beneficiary pension.