Consider the following in your exit plan:

• members’ instructions to deal with their benefits upon their death, including the validity of binding death benefit nominations
• appointing an enduring power of attorney
• the estimated costs of winding up – set aside this amount from the available pool of rollover funds
• the liquidity of the fund’s assets for
  • making rollovers
  • paying benefits
  • final costs
• whether you have a rollover capable electronic service address (ESA) as they are processed electronically
• whether all trustees have access to the fund’s records and electronic transaction accounts. Confirm:
  • who will keep the fund’s records once wound up, and
  • whether there is a backup.

Keep your exit plan with the fund’s records and make sure it’s easy to access for all trustees.