Individuals tend to overestimate the level of savings they need to fund a comfortable retirement, a senior financial adviser has said.

Changes to contribution rules have a created a gap in which early retirees may be able to make super recontributions without restrictions.

Superannuation fund members facing financial hardship have been given a longer window in which to access retirement savings under the early release scheme.

The Self-managed Independent Superannuation Funds Association (SISFA) has enhanced its membership offering for SMSF trustees and will add more services.