[Cherry Tomenio]

Thank you Henry and Maria for the inputs.

Just to clarify (please correct if wrong), the recording would be
1- In-specie disposal

Dr – Death Benefit Expense – Full amount of deceased spouse – super balance

Cr – Investment property

2- Close Deceased Member account

Dr – Member Account

Cr Death Benefit Expense

3- CGT Recognition (if applicable)

Dr Death Benefit Expense

Cr Unrealised Capital Gain Reserve (property not yet disposed)

4- Receipt by Surviving spouse

(NO record?) – No contribution entry, no NCC, no INTERNAL transfer between member accounts, as this will breach Sis Reg 6.17 and 6.21, if benefits paid will be treated as an “in-specie spouse death benefit transfer”?
Thanks Again.