For adviser use only MLC Facts and Figures 2015/16 Contents Tax1-14 Super15-38 Income streams 39-50 Social security 51-60 Aged care 61-66…

1)Mr Jones is employed as an accountant with XYZ Accountants. He earned $120,000 gross and paid $30,000 in tax. He received $158 in interest on his bank account. He spent $300 on a work calculator and some pens.Calculate the tax liability (refund) including all medicare costs for Mr Jones.2)Mrs Smith, 59, is a self-employed cabinet maker. Her net business income was $50,000. She wants to contribute money to superannuation to obtain a tax deduction. She is comfortable contributing all of her income if necessary.Calculate her personal income tax liability Pre the contribution (including all medicare costs):What level of contribution would you recommend?Why do you recommend that level?Calculate her personal income tax liability POST the contribution (including all medicare costs):3)Mr and Mrs Axel (both 70) live in their own home. They have the following assets:Cash in bank                       $150,000Home contents                 $10,000Motor Vehicles                 $25,000Caravan                                $15,000Shares                                  $220,000Calculate their Centrelink Entitlement (both income and asset tests):    4)Use Excel to solve these questions:Mr Jones earns $80,000 per annum. He has a $300,000 personal mortgage with repayments of $32,000 per annum. The interest rate is 5% per annum (so the interest component is $15,000).a)How many years will it take to pay off the loan?Mr Jones has the opportunity to invest into an Australian Unit Trust that will pay 7% interest per annum, with no capital gains. Mr Jones has been advised to make interest only payments on his personal mortgage and invest the balance of what he is repaying now ($17,000) into this Unit Trust investment. b)Using a graph, show Mr Jones which option is best over a 20 year period. c)What rate of return would the investment need to generate for the two options to be equal?If it is required, assume that the tax rate is a flat 30%.For adviser use only MLC Facts and Figures2015/16 Contents Tax1–14Super15–38Income streams 39–50 Social security 51–60 Aged care 61–66 Insurance67–74 Important information and disclaimerThis publication has been prepared by GWM Adviser Services Limited (ABN 96 002 071 749,AFSL 230692) (‘GWMAS’), a member of the National Australia Bank group of companies(‘NAB Group’), registered office at 105–153 Miller Street, North Sydney 2060.Any advice and information in this publication is of a general nature only. It is solely foruse by financial advisers and any distribution to investors is prohibited. GWMAS and theNAB Group do not accept any liability which arises as a result of dissemination of thispublication to investors by financial advisers or an investor’s reliance on this publication.Information in this publication is based on our interpretation of relevant superannuation,social security and taxation laws as at 1 July 2015. In some cases the information has beenprovided to us by third parties. While it is believed the information is accurate andreliable, the accuracy of that information is not guaranteed in any way. Opinionsconstitute our judgement at the time of issue and are subject to change. Neither GWMASnor any member of the NAB Group, nor their employees or directors give any warrantyof accuracy, nor accept any responsibility for errors or omissions in this document.Any general tax information provided in this publication is intended as a guide onlyand is based on our general understanding of taxation laws. It is not intended to be asubstitute for specialised taxation advice or an assessment of an individual’s liabilities,obligations or claim entitlements that arise, or could arise, under taxation law, and werecommend you consult with a registered tax agent.2 | MLC Facts and Figures 2015/16 Tax Tax contents ContentsPersonal tax rates 2 Minor tax rates 2 Temporary Budget Repair levy 2 Medicare levy (2014/15) 3 Medicare levy surcharge (2015/16) 3 Tax offsets (2015/16) 4 Corporate tax rate 4 Non-resident Withholding tax rates 4 Capital Gains Tax 5 CGT Small Business Concessions 6 Taxation of bonuses paid on life assurance policies 9 Fringe Benefits Tax 10 Employment Termination Payments 11 Other termination payments 13 MLC Facts and Figures 2015/16 | 1 Personal tax rates2015/16 Tax payable (resident) 1 Tax payable (non?resident) $0 – $18,200 Nil 32.5% $18,201 – $37,000 19% $5,915 + 32.5% $37,001 – $80,000 $3,572 + 32.5% $12,025 + 32.5% $80,001 – $180,000 $17,547 + 37% $26,000 + 37% $180,001 + $54,547 + 47% 2 $63,000 + 47% 2 1 Plus Medicare levy.2 Includes Temporary Budget Repair levy. Minor tax ratesEligible Taxable Income(ETI) 3 Tax payable (resident)4 $0 – $416 Nil $417 – $1,307 68% of excess over $416 $1,308+ 47% 5 of entire ETI 3 3 Includes ‘unearned income’ such as dividends and interest, but excludes income from sourcessuch as business, employment and deceased estates (as well as income from the reinvestmentof these amounts).4 Medicare levy may also be payable.5 Includes Temporary Budget Repair levy. Temporary Budget Repair levyFrom 1 July 2014, the Temporary Budget Repair levy of 2% applies to that part ofan individual’s taxable income in excess of $180,000 pa. The levy is applicable ontop of marginal tax rates.Taxable income levy payable $0 – $180,000 Nil $180,000 + 2% It also applies to other types of income or entities that are subject to the highestmarginal tax rate. With the exception of excess foreign tax offsets the TemporaryBudget Repair levy cannot be reduced by non-refundable tax offsets.The levy commenced on 1 July 2014 and ceases on 30 June 2017.2 | MLC Facts and Figures 2015/16 Single taxable income 1 Family taxable income 1 $0 – $20,896 $0 – $35,261 Medicare levyNil $20,897 – $26,120 $35,262 2 – $44,076 3 10% of taxable incomebetween thresholds $26,121 + $44,0773 + 2% Taxpayers eligible for Senior and Pensioner tax offset$0 – $33,044 $0 – $46,000 Nil $33,045 – $41,305 $46,001 2 – $57,500 3 10% of taxable incomebetween thresholds $41,306 + $57,501 3 + 2% 1 Taxable income excludes the taxed element of a super lump sum received between preservation age and age 59 which does not exceed the low rate cap.2 The lower income limit increases by $3,238 per dependent child.3 The upper income limit increases by $4,047 per dependent child. Medicare levy surcharge (2015/16)4Income 5 single Income 5 families 6 Medicare levy surcharge 7 < $90,001 < $180,001 0% $90,001 – $105,000 $180,001 – $210,000 1% $105,001 – $140,000 $210,001 – $280,000 1.25% > $140,001 > $280,001 1.5% 4 The income threshold will be frozen for the 2015/16, 2016/17 and 2017/18 financial years.5 Income is taxable income, reportable fringe benefits, total net investment losses, reportablesuper contributions less the taxed element of a super lump sum received between preservationage and age 59 which does not exceed the low rate cap.6 Family threshold increases by $1,500 for every child after the first child.7 Applies to income as defined in footnote 5. MLC Facts and Figures 2015/16 | 3 Tax Medicare levy (2014/15) Tax offsets (2015/16)Tax offset Max offset Shade-outtaxable income Rate of reduction Low income $445 $37,000 – $66,667 $0.015 per $1.00 Seniors and Pensioners tax offset 1Single $2,230 $32,279 – $50,119 $0.125 per $1.00 Couples (each) $1,602 $28,974 – $41,790 $0.125 per $1.00 1 Offset is calculated on taxable income, adjusted fringe benefits, reportable super contributionsand total net investment losses. Corporate tax rateCompany type Tax rate applicable Other than small business 30% Small business 28.5% Non-resident Withholding tax ratesType of payment Non-tax treaty country Tax treaty2 country Unfranked dividends 30% Generally 15% Interest 10% Generally 10% Royalties 30% Generally 10% Franked dividends 0% 0% 2 These are the general rates. Refer to the specific tax treaty for confirmation.Note: Special withholding rules apply to distributions from managed investment trusts tonon?residents. 4 | MLC Facts and Figures 2015/16 Asset acquired Individual Company To 19/9/1985 Nil Nil 20/9/1985 to 21/9/1999 1 Tax on 50% of nominalgain or tax on 100% ofreal gain (CPI frozen at30/9/1999) Tax on 100% of real gain(CPI frozen at 30/9/1999) From 22/9/19991 Tax on 50% ofnominal gain Tax on 100% ofnominal gain Asset acquired Complying super fund To 21/9/1999 1 Tax on 2 /3 of nominal gain orTax on 100% of real gain (CPI frozen at 30/9/1999) From 22/9/1999 1 Tax on 2 /3 of nominal gain 1 If the asset was held for 12 months or less, the full nominal gain is taxable.Note: The 50% CGT discount is not available to non-residents on taxable gains on assets acquiredafter 8 May 2012. MLC Facts and Figures 2015/16 | 5 Tax Capital Gains Tax (CGT) CGT Small Business Concessions1Eligibility – basic conditionsSelling assets of business Selling shares/membership interest 1. $6 million Net Asset Value Test or Aggregated Turnover Test 2 1. $6 million Net Asset Value Test or Aggregated Turnover Test 2 2. Active assets test 2. Active assets test3. CGT Concession Stakeholder or 90% Small Business Participation Test metITAA97 s152–10 to s152–60 1. $6 million Net Asset Value TestFor individual taxpayers3, sum the net CGT assets of:IndividualExcept:• Personal use assets• Family home• Superannuation• Life policies + Connected entities• Company(if ? 40% voting rights orright to ? 40% of incomeor capital) 4• Unit trust (if right to? 40% income or capital) 4 + CGT affiliate‘Connected’business assetsonly. Ignorenon?businessassets • Discretionary trust(if individual or CGTaffiliate paid ? 40% ofincome or capital 5 orinfluence over trusteetest met)1 These rules are complex. For further information, refer to the ATO’s Advanced Guide to CGTConcessions for Small Business 2013/14 (NAT 3359). The small business entity must meet the $2 million Aggregated Turnover Test.3 This test must be performed separately for each individual claiming the exemption.4 Owned collectively by individual and CGT affiliates.5 For any of the four financial years preceding the sale of the active assets.2 6 | MLC Facts and Figures 2015/16 Company/trust + Connected entities + Connected individuals1 • Company(if ? 40% voting rightsor right to ? 40% ofincome or capital) 2 Except: • Unit trust (if right to ?40% income or capital) 2 Net value ofcompany/trustassets • Superannuation • Personal use assets• Family home• Life policies • Discretionary trust(if company/trust paid? 40% of income orcapital 3 or or influenceover trustee test met)1 By virtue of the 40% Collective Control Test. Includes CGT affiliates. Owned by first company or trust. For any of the four financial years preceding the sale of the active assets. 2 3 2. Active Assets testSelling assets of business Selling shares/membership interest Active asset if:Owned by entity and used in carryingon business by entity, connectedentity, spouse, minor child or affiliate(includes goodwill). Active for the lesserof 7.5 years or 50% of its life. Active asset if:Company or trust is resident. Marketvalue of underlying active assets, cashand financial instruments > 80%of total assets (for at least half ofownership period for shares/interest). 3. CGT concession stakeholder • A CGT concession stakeholder of a company or trust is a significant individualor a spouse of a significant individual. • Significant individual must satisfy the following:–– Company: holds at least 20% of votes or distributions of income or?capital.–– Unit trust: beneficially entitled to at least 20% of income or capital.–– Discretionary trust: entitled to at least 20% of distributed income orcapital in year of disposal. • Must be at least one significant individual just before the time of disposal. MLC Facts and Figures 2015/16 | 7 Tax If taxpayer is a company or trust, sum the net CGT assets of: • Spouse must satisfy the following:–– Company: holds company shares.–– Unit trust: beneficially entitled to income or capital.–– Discretionary trust: beneficially entitled to income or capital. Eligibility – specific conditions‘15 year’ CGT Exemption1 • Active assets are exempt from CGT if continuously owned for at least 15 yearswhere they are disposed of in connection with retirement after age 55 or as aresult of permanent?incapacity. • If an individual sells their shares or interest in an entity, or where a companyor trust is selling a CGT asset, there must be a significant individual(not necessarily the same person) for a period totalling 15 years and thesignificant individual is > age 55 and retiring or is permanently incapacitated. • Concession limited to stakeholders participation %. 1 This contribution can be applied towards the small business lifetime CGT cap of$1.395 million in 2015/16. ITAA97 s152–105 & s152–110If not eligible for the ‘15 year’ CGT Exemption, the small business owner may beable to claim the 50% Active Assets Reduction (see below) and the CGT RetirementExemption (see page 9). 50% Active Assets Reduction • A 50% exemption available to all small business owners on the disposalof active assets. • Capital losses and the general 50% discount for individuals 2 (see page 5) mustbe applied first. • Can elect not to claim this concession and instead use the CGT RetirementExemption or Small Business Rollover relief. 2 Available to all individuals (sole traders and partners) and trusts. The asset, share or interestmust have been held > 12 months. 8 | MLC Facts and Figures 2015/16 Tax CGT Retirement Exemption1 • • • A $500,000 lifetime limit applies to this exemption. • • A written election must be made prior to lodging the entity’s tax return. If < age 55, the exempt amount must be contributed to a superannuation fund.If ? age 55, there is no requirement to contribute the amount to asuperannuation fund.If a company or trust is claiming the exemption there must be a significantindividual. The split between CGT concession stakeholders is not linked totheir participation %. 1 This contribution can be applied towards the small business lifetime CGT cap of $1.395 millionin 2015/16 – see page 23.Note: Small Business Rollover relief may also be available on the disposal of small business activeassets where replacement active assets are acquired. ITAA97 s115–5–s115–50 Taxation of bonuses paid on life assurance policies• Tax on investment earnings generated by assets backing the life policy is paidby the life insurance company at a rate of 30%. • Withdrawals should not be subject to tax at the policyholder level if the policyis in force for 10 years or more. • Withdrawals before 10 years are assessed as follows:Year Assessable portion 1–8 All accumulated bonuses 2 9 Two thirds of accumulated bonuses 2 10 One third of accumulated bonuses 2 A non-refundable 30% tax offset may be available on the assessable portion ofthe bonus. • 2 Additional premiums > 125% of the previous year’s premiums should restartthe 10 year period. This is effectively the growth in the value of the policy during the period when the policy is inforce. ITAA36 s26AHMLC Facts and Figures 2015/16 | 9 Fringe Benefits Tax (FBT)FBT is a tax levied on employers on certain benefits provided to an employee (or their associates) at a rate of 49%1 on the taxable value of the fringe benefit. Certainwork-related items provided to an employee may be exempt from FBT. Generally,the cost of such work-related items would otherwise be deductible to the employee.FBT exempt items (taxable value is nil, therefore no FBT is payable)• Portable electronic device 2• Professional subscriptionsand memberships• Protective clothing 2• Complying self education expenses• Salary packaging advice• Complying childcare arrangements • First $1,000 of total taxable valueof in-house benefits 3• Super contributions to complyingfund/RSA 4• Briefcase 2• Minor benefit exemption lessthan $300 6 • Work related computer software 2Concessionally taxed items (FBT is payable on the taxable value of benefit 5)Motor vehicle leases1 Rate increased to 49% from 1 April 2015 until 31 March 2017. The exemption is limited to items primarily for use in the employee’s employment and oneitem per FBT year for items that have a substantially identical function, unless the item is areplacement item. Examples of portable electronic devices include a mobile phone, calculator,personal digital assistant, laptop, portable printer and GPS navigation receiver.3 If not part of a salary sacrifice arrangement.4 Subject to 15% contributions tax.5 Taxable value is generally less than the cost of providing the benefit.6 This exemption only applies to certain fringe benefits that are provided on an infrequent andirregular basis.2 10 | MLC Facts and Figures 2015/16 Certain non-profit employers such as tax-exempt charities are entitled to FBTconcessions. No FBT is payable on the first $17,6671 (grossed-up taxable value) foreach employee of a public hospital or ambulance service and $30,1771 (grossed?uptaxable value) for each employee of other public benevolent institutions and healthpromotion charities. The employer must still report the grossed-up fringe benefitamount on the employee’s Payment Summary. Charities that want to access FBTconcessions must be registered with the Australian Charities and Not-for-profitCommission (ACNC) as a charity endorsed by the ATO.12 Thresholds increase from 1 April 2015 to include the Temporary Budget Repair levy. Rate increased to 49% from 1 April 2015 until 1 April 2017. Employment Termination PaymentsEmployment termination payments contain two tax components: • Tax Free – will usually be nil, but may include a ‘pre-July 83 segment’(calculated at the date of payment) if the employee has pre-service and/oran ‘invalidity segment’ if the employee has ceased gainful employment dueto ill?health 3 . • Taxable – is the balance of the payment after taking the Tax Free componentinto account. 3 T wo legally qualified medical practitioners must certify that the employee is unlikely to be ableto be gainfully employed in a capacity for which they are reasonably qualified by education,training or experience. MLC Facts and Figures 2015/16 | 11 Tax Exempt employers Life Benefit Termination PaymentsMust be taken as cash with the following tax treatment:Age at end offinancial yearUnderpreservation age Component Tax rate Tax Free Tax-free Taxable Preservation ageand over Tax FreeTaxable • First $195,000 1 at 30% 2• Excess at 47% 2, 3Tax-free• First $195,000 1 at 15% 2• Excess at 47% 2, 3 1 Indexed to AWOTE in $5,000 increments. This is an annual limit which applies toall termination payments received in a financial year (or related to that?year). Plus Medicare levy.3 Includes Temporary Budget Repair levy.2 ITAA97 s82–10Note: Life Benefit Termination Payments (LBPTs) received for individuals with income above$180,000 (unindexed) will not receive the tax offset to limit the tax payable to 15% and 30%.Payments will be taxed at the person’s marginal tax rate. Individuals who have income above$180,000 due to inclusion of LBTPs will only have the excess amount taxed at their marginaltax rate. This measure does not apply to genuine redundancy, invalidity or approved earlyretirement payments. This is also referred to the ‘Whole of Income Cap’. Death Benefit Termination PaymentsThe following tax treatment applies on death:RecipientTax dependant– spouse, former spouse, child< 18, financial dependant,interdependantNon-tax dependant ComponentTax FreeTaxable Tax rateTax-free• First $195,000 4 is tax?free• Excess at 47% 5, 6 Tax FreeTaxable Tax-free• First $195,000 4 at 30% 5• Excess at 47% 5, 6 4 Indexed to AWOTE in $5,000 increments. This is an annual limit which applies toall termination payments received in a financial year (or related to that?year). Plus Medicare levy, unless paid to the deceased’s estate. A tax offset will be available to ensure that the maximum rate of tax on the taxable amount up to the ETP Cap is 30%.6 Includes Temporary Budget Repair levy.5 12 | MLC Facts and Figures 2015/16 ITAA97 s82–65, s82–70 Leave type Maximum tax rate Accrued annual leaveResignation/retirement• 30% 1 • To 17/8/1993 • marginal rate 1 • From 18/8/1993Genuine redundancy/invalidity/early retirement 2 • 30% 1 • AllAccrued long service leaveResignation/retirement• To 15/8/1978 • 5% at marginal rate 1 • 16/8/1978 to 17/8/1993 • 30% 1• marginal rate 1 • From 18/8/1993Genuine redundancy/invalidity/early retirement 2 • To 15/8/1978 • 5% at marginal rate 1 • From 16/8/1978 • 30% 1 Unused sick leaveTaxed as a life benefit termination payment 3(see page 12).Tax-free redundancy amount 32015/16 2014/15 $9,780 + $4,891 for each completed year of service $9,514 + $4,758 for eachcompleted year of service Balance over the tax-free amount (see page 11) is taxed as a life benefittermination payment 3 (see page 12).123 Plus Medicare levy. Employment must cease before age 65 for genuine redundancy, invalidity and early retirement. L ife benefit termination payments also include payments for unused rostered days off, in lieuof notice, gratuity or golden handshake, compensation for loss of job or wrongful dismissaland invalidity. MLC Facts and Figures 2015/16 | 13 Tax Other termination payments Your notes 14 | MLC Facts and Figures 2015/16 Super contents 16 Superannuation fund choice 18 Portability of benefits 20 Contribution caps 21 Non-concessional contributions 23 Concessional contributions 24 Acceptance of super contributions 25 Claiming deductions 26 Spouse tax offset 28 Government co?contribution 28 Low income superannuation contribution 29 Taxation of fund income 29 Conditions of release 31 Preservation ages 31 Contribution splitting 32 Taxation of super benefits 32 Death benefits 34 SMSF membership rules 36 Super investment rules 37 Limited recourse borrowing arrangements 38 In-house asset rules 38 Note: The following section relates to complying superannuation arrangements and unlessspecified does not apply to defined benefit interests, untaxed superannuation arrangements,or non-residents.MLC Facts and Figures 2015/16 | 15 SUPER Superannuation Guarantee Superannuation Guarantee (SG)Minimum SG contribution rate: 9.5% Maximum contribution base per quarter: $50,810SG quarter Due date forquarterly SG Due date for SGCharge (SGC) if?late 1 Jul – 30 Sep 28 Oct 28 Nov 1 Oct – 31 Dec 28 Jan 28 Feb 1 Jan – 31 Mar 28 Apr 28 May 1 Apr – 30 Jun 28 Jul 28 Aug Increase in SGPeriod Super guarantee rate(charge percentage) 1 July 2002 – 30 June 2013 9% 1 July 2013 – 30 June 2014 9.25% 1 July 2014 – 30 June 2021 9.5% 1 July 2021 – 30 June 2022 10% 1 July 2022 – 30 June 2023 10.5% 1 July 2023 – 30 June 2024 11% 1 July 2024 – 30 June 2025 11.5% 1 July 2025 – 30 June 2026 and onwards 12%SGAA s19 16 | MLC Facts and Figures 2015/16 Offsetting SGC with late contributions • • • paid the late contribution to the employee’s super fundpaid the contribution before the original SGC assessment became payable, andelected to use the offset within four years of the original SGC assessment date. 1 To the extent an offset is claimed, the late contribution is not deductible and cannot be used tomeet SG obligations for any other period. SGAA s23A, ITAA97 s26–95, s290–95 Basic SG facts • • SG calculation = SG% x Ordinary Time Earnings (OTE) per quarter. • OTE includes the total of an employee’s earnings for ordinary hours of work. ‘Employee’ includes any person receiving salary/wages in exchange for labour/services including directors or persons under contracts wholly or principallyfor labour.SGAA s23, SGRs 2009/2, 2005/1, 2005/2 Main exemptions from SG • • • • Employees paid < $450 in a calendar month (for that month). • • • Foreign executives who hold certain visas or entry permits. Employees < age 18 working < 30 hrs/week.Non-resident employees paid for work done outside Australia.Resident employees paid by non-resident employers for work doneoutside?Australia.Employees paid for domestic or private work ? 30 hrs/week.Employees temporarily working in Australia for an overseas employer who arecovered by a Bilateral Superannuation Agreement. A Certificate of Coverageis required.SGAA s27–28, SGD 2003/5 MLC Facts and Figures 2015/16 | 17 SUPER Employers can apply to the ATO to offset their SG charge (SGC) wherecontributions are paid late to a super fund but before the employer is assessed forthat quarter1 . To qualify for the late payment offset, the employer must have: PenaltiesFailure to pay sufficient SG contributions by due date will give rise to a SGCliability. SGC1, 2 comprises: • SG shortfalls – broadly calculated as quarterly salary/wages per employee x (SG%less actual support %). • Nominal interest of 10% from start of quarter to later of SG statement due?dateor date SG statement and SGC submitted. • Administration fee of $20 per employee per quarter. 1 The SGC is not tax deductible and cannot be reduced by the ATO.2 L ate contributions used to offset the SGC may reduce this liability (see page 17). SGAA s17, s19, s31–32Additional penalties: If SGC and SG statement not fully submitted: • General Interest Charge (GIC): Payable on any unpaid SGC from SGC due date.Compounds daily until SGC and accrued GIC paid. ATO can reduce. Is deductible. • Non-payment/disclosure penalties: Are 200% of SGC. ATO can reduce. Further penalties may apply for false/misleading statements, avoidance, failure toprovide information, or failure to keep SG records.SGAA Part 7, TAA s8AAC Superannuation fund choiceEligible employees can choose the fund to which their employer must paySG contributions. If no choice is made, employers must contribute to aMySuper Fund.SGAA 32C Eligible employeesEmployers must generally offer choice to all employees. However, there are someexceptions such as where contributions are being made: • in accordance with a Certified Agreement, Collective Agreement, AustralianWorkplace Agreement (or replacement Individual Transitional Agreement) • • under an applicable State Award or Agreement 3 , or 3 to certain public sector (Government) schemes. Incorporated employers operating under State industrial provisions generally had to offer fundchoice from 1 July 2006. 18 | MLC Facts and Figures 2015/16 In limited situations employees in defined benefit schemes are not entitled tochoose a fund. Employers may need advice from industrial law experts if they areuncertain of their obligations or which industrial regime applies. Standard Choice Form (SCF) Must be given to eligible employees within 28 days of: • • • • commencement for new employees • a written request by an employee (unless a SCF was provided in the previous12?months). 1 a change to the default fund (where the employee is a member)becoming aware t…This is the end of the preview. Download to see the full text

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