Analysis of six Income Tax Act amendments addressing two-pot related issues: non-member spouse inclusion for religious marriages, removal of the R2 000 savings withdrawal de minimis on fund membership termination, death benefit payment clarification, preservation fund three-year rule protection, retirement de minimis correction, and two technical corrections.

Analysis of four 2026 court judgements on interim maintenance (Rule 43), examining the extension of maintenance duties beyond formal marriage to life partnerships, Muslim marriages, stepchildren, and adult dependent children.

Analysis of six Income Tax Act amendments addressing technical gaps in the two-pot retirement system, including seeding calculation dates, proportionate maintenance deductions, savings component on death, and over-55 provident fund member exclusions.

Comprehensive guide to disallowed retirement fund contributions: what they are, when they are determined, how they are deducted from lump sum benefits, and their treatment on retirement, pre-retirement withdrawal, and death.

Detailed analysis of the Pension Funds Amendment Act No. 31 of 2024: two-pot component definitions, section 37D deduction order of preference, housing loan changes, interim maintenance deductions, future maintenance, divorce orders, and employer damages deductions.

Analysis of FSCA Conduct Standard Amendment 1 of 2025 and FSCA RF Notice 5 of 2025, covering the removal of section 14 application forms from the Conduct Standard, the new paragraph 19A framework, and updated two-pot component distinctions in transfer forms.

Analysis of five Income Tax Act amendments affecting retirement funds: post-retirement RA transfers, de minimis commutation rules, interim maintenance order tax treatment, cessation of residency CGT exclusion, and defined benefit fund technical corrections.

Comprehensive guide to the Revenue Laws Amendment Act No. 12 of 2024, which introduced the two-pot retirement system: vested, savings, and retirement components; seeding; savings withdrawal benefits; over-55 provident fund member exclusions; and legacy RA policy treatment.