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Pensions Manual - Chapter 23 - Approved Retirement Funds

Tax and Duty ManualPensions Manual Chapter 23 The information in this document is provided as a guide only and is not professional advice, including legal advice. It should not be assumed that the guidance is comprehensive or that it provides a definitive answer in every Retirement FundsPensions Manual Chapter 23 This Chapter should be read in conjunction with Part 30, Chapter 2 of the Taxes Consolidations Act 2007 Document last updated June 2022 Tax and Duty ManualPensions Manual Chapter 232 Table of from DC scheme replacing wound-up DB income Minimum Retirement Fund (AMRF)..86 Withdrawals from an AMRF/Conversion of an AMRF to an and Property Adjustment withdrawal of balance in Retirement Retirement Fund Manager (QFM).

Members of multiple occupational pension schemes relating to the same employment must exercise the same option in respect of each scheme. However, as noted above, an individual may exercise a different option in relation to AVC funds than that made in respect of his or her main occupational pension scheme benefits.

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  Occupational, Schemes, Pension, Occupational pension schemes, Occupational pension

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