One of the cardinal rules of investing is to have an exit strategy before you commit any capital. The same principle holds true for your self-managed super fund. To get the most out of your fund you need to prepare for a smooth exit from the outset.
The most common reasons for closing a SMSF are death, disability, divorce and moving overseas. If you are in pension phase you may have withdrawn all your savings, or you may simply have lost interest in running your own fund.