Further to the Discussion in Question 28, You Have Suggested

Further to the discussion in Question 28, you have suggested to Samantha that an alternative manner in which she could distribute her estate and non-estate assets may be to allocate the total accumulated superannuation balance to William, with the children each being allocated 50% of the balance of the shares. Given William's interest in shares it is noted that he could easily purchase shares with all or part of the superannuation proceeds which will be paid out in cash.
(a) How can Samantha ensure that William is provided all the proceeds from her superannuation balance following her death?
(b) Calculate the after-tax cash flows available to the Nikon family (as a dollar amount and percentage of the total distribution) arising from your alternative asset allocation as indicated above. Assume that the shares will be immediately sold by the children after distribution. Ignore the effects of the Medicare levy in your calculations.
(c) Arising from the calculations in both this and the previous question, make a final recommendation to Samantha in relation to the maximisation of the after-tax distribution of her estate and non-estate assets following her death. Briefly justify your recommendation.