This document provides information about issues you, as a trustee of a self-managed super fund (SMSF), need to consider when:
- commencing a transition to retirement income stream (TRIS)
- running a TRIS
- ceasing a TRIS
This information applies to taxed, complying super funds that commence a TRIS in the form of a pension (but not an annuity).
In this document, references to SMSFs include former SMSFs unless otherwise indicated.