Pension & Investment Consultants

I am approaching retirement, what's next?

It's finally time to retire and deciding how to draw down your pension benefits can be a little bit daunting! The options available to you will depend on the type of pension scheme you have, but generally the following are the four main options that are available when retiring:

Tax Free Lump Sump
retired_couple13962380.jpgYou should be entitled to a tax free lump sum at retirement. The amount payable depends on your salary and your service with your company, this Tax Lump sum could potentially amount to 1½ times your salary. Alternatively, you might be able to take 25% of your pension fund if that will give you a higher lump sum amount. The maximum tax-free lump sum you can receive is capped at €200,000.

Taxable Cash
If you only have a small fund left after taking tax-free cash, you may be able to take the balance of your pension fund as a single taxable payment. This will depend on the value of your funds and whether you hold other pension benefits.

Annual Pension (Annuity)
An Annuity is a guaranteed income for life, which would be purchased with the balance of you funds after taking your Tax Free Lump Sum. The amount of your pension will depend on your age and how much your pension fund is worth. Annuities are payable for your lifetime so give you security of income throughout your retirement. You may also provide for spouses or dependants pensions to be payable in the event of your death, or for your pension to increase each year during retirement.

Approved Retirement Fund (ARF) / Approved Minimum Retirement Fund (AMRF)
You may be entitled to invest some of your pension fund in an Approved Retirement Fund after retirement instead of buying an annuity. This gives you more control of how and when you access your funds and how they are invested after retirement. It is a flexible way to control your regular income, as you need it. There are certain restrictions before you can use this option:

  • Having a guaranteed pension income for life of at least €18,000 per year (which can include your State benefit) OR
  • Investing €119,800 into an AMRF (which cannot be accessed until you are age 75)

For an outline on how all these options interact, see our Employees Flexible Retirement Options document.

If you would more information on your retirement options please contact your scheme Administrator or Client Services Manager or send us an e-mail to corporate@invesco.ie.


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