Yes, to one of my clients whose partner had died in October 2021, a calculation was done on 1 July 2022 with his and her reversionary pension account values. His TBC had been reduced by approx. $150,000 from a past benefit received (which was factually wrong), and by November 2022, Tax Office ordered that $78,000 be cashed out of his retirement system, after the investment markets had dropped and total current value was $1.52 million in November 2022, well below TBC of $1.7 million. Because this was set in Legislation, Trustees would do nothing and the Trustees cashed out the $78,000. The whole event was logically regressive, all based on 1 calculation on the '1 July' date and ignored all current realities (November 2022 valuations). Treasury thinks it's causing more taxes but his children spent it on conspicuous consumption. His failure was his wife died before him. The superannuation system should have actuaries forecasting the costs of nursing homes in the last 5 years of life is highly costly, which can be self-funded instead of being reliant on Government Social Security. I hope the Senate Economic References Committee reads this comment?