Which of the following statement regarding the benefit of SMSF is INCORRECT? Select one: a. SMSF offers better control over the total investment with more customized portfolios for fund members. O b. SMSFs allow transferring funds from the accumulation stage to the pension phase without having to sell any underlying assets. O c. SMSFs give members the ability to have a wider death benefit choice for beneficiaries as the trustee can amend the trust deed in a particular way. O d. SMSFs are always cost-effective compared to other superannuation funds