Budget 2012: Pensions

The key measures that impact upon pensions from Budget 2012

6th December, 2011

* The annual imputed distribution which applies to the value of

assets in an Approved Retirement Fund (ARF) at 31st December each year is being increased from 5 per cent to 6 per cent in respect of ARFs with asset values in excess of €2 million. The increase also applies where an individual owns more than one ARF, where the aggregate value exceeds €2 million.

* The 20 per cent tax on the transfer of ARF assets on...

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