Karen and Paul are a married couple who work as accountants. They set up their own self-managed superannuation fund. They have chosen to be individual trustees. The trust deed includes the following clauses:

1. This fund is to cease operating on 1 January 2030.

2. Benefits can only be taken in the form of a lump sum.

Advise Karen and Paul as to any issues that might arise regarding the particular clauses referred to.