This document discusses the latest trends and strategies for SMSF estate planning, including: 1. Using binding death benefit nominations and including provisions in governing rules to direct benefits to specific beneficiaries. 2. Paying death benefits to "non-traditional" beneficiaries like those in an interdependency relationship. 3. Managing the tax implications of death benefits, including any untaxed elements or use of anti-detriment payments. 4. Preserving fund assets and control after a member's death through strategies like non-member benefit insurance or paying income streams. Good SMSF estate planning requires a holistic understanding of the SMSF's interaction with a member's other assets and estate plan.