Circular Letter 27 of 2014 


Purpose  This Circular Letter notifies of changes to the Standard Fund Threshold effective from 1 January 2014.  It explains, with worked examples, how benefits are to be valued at the time of retirement and the necessary checks that must be undertaken where a member claims benefits from a Pension Scheme.  It also outlines, for exceptional cases where overall benefits exceed the relevant Fund Thresholds, how tax should be calculated and accounted for by bodies.
 
Document Name Circular Letter 27 of 2014
Date of Issue 27 June 2014

 

 (PDF, 467KB)

An tEolas is Deireanaí