Revenue E-Brief

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Revenue E-Brief Issue 10/2011, 15th February 2011

Pensions: Personal Fund Threshold Notification Form

The Finance Act 2011 provides, with effect from 7 December 2010, for a reduction in the maximum allowable pension fund on retirement (known as the Standard Fund Threshold (SFT)) from just over €5.4 million to €2.3 million. The legislation also provides for an individual who has "uncrystallised" pension rights in excess of this lower SFT on that date to protect those rights by claiming a Personal Fund Threshold (PFT) from the Revenue Commissioners.

A PFT Notification Form (including general guidance on applying for a PFT) is now available on the Revenue website.