What is an Approved Retirement Fund [ARF]?

November 14, 2020

The Finance Act, 1999 introduced new options for people taking retirement benefits from pension arrangements. This involved creating a new product called an Approved Retirement Fund [ARF]. Prior to this, […]

Time for a retirement reality check?

November 20, 2018

Approved Retirement Funds [ARFs], introduced by the Finance Act, 1999, were seen by many as freeing them from the ‘shackles’ of the annuity market. However, experience shows too many people […]

Imputed Distribution deadlines

November 27, 2017

Holders of Approved Retirement Funds [ARF] and vested PRSAs, aged 61 or older, must take a minimum annual income from their policies in every tax year called an ‘Imputed Distribution’. The […]