{"id":2937,"date":"2017-06-22T15:31:20","date_gmt":"2017-06-22T14:31:20","guid":{"rendered":"http:\/\/singlepensionscheme.gov.ie\/?page_id=2937"},"modified":"2018-01-29T17:24:14","modified_gmt":"2018-01-29T17:24:14","slug":"circular-letter-27-of-2014","status":"publish","type":"page","link":"https:\/\/singlepensionscheme.gov.ie\/ga\/circulars\/circular-letter-27-of-2014\/","title":{"rendered":"Circular Letter 27 of 2014"},"content":{"rendered":"<h1 style=\"text-align: left;\"><span style=\"font-size: 28px;\"><strong><span style=\"color: #0d9bd4;\">Circular Letter 27 of 2014\u00a0<\/span><\/strong><\/span><\/h1>\n<hr style=\"height: 1px; background: #0d9bd4;\" \/>\n<table style=\"height: 77px; width: 739px;\">\n<tbody>\n<tr>\n<td style=\"width: 138px;\"><strong>Purpose<\/strong><strong>\u00a0<\/strong><\/td>\n<td style=\"width: 591px;\">This Circular Letter notifies of changes to the Standard Fund Threshold effective from 1 January 2014.\u00a0 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.\u00a0 It also outlines, for exceptional cases where overall benefits exceed the relevant Fund Thresholds, how tax should be calculated and accounted for by bodies.<br \/>\n&nbsp;\n<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 138px;\"><strong>Document Name<\/strong><\/td>\n<td style=\"width: 591px;\">Circular Letter 27 of 2014<\/td>\n<\/tr>\n<tr>\n<td style=\"width: 138px;\"><strong>Date of Issue<\/strong><\/td>\n<td style=\"width: 591px;\">27 June 2014<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&nbsp;<\/p>\n<p><a href=\"https:\/\/singlepensionscheme.gov.ie\/wp-content\/uploads\/2017\/05\/DPER-Circular-Letter-27.06.2014.pdf\" target=\"_blank\" rel=\"noopener noreferrer\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone wp-image-205 size-full\" src=\"https:\/\/singlepensionscheme.gov.ie\/wp-content\/uploads\/2017\/01\/PDF.png\" alt=\"\" width=\"50\" height=\"50\" \/><\/a>\u00a0(PDF, 467KB)<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Circular Letter 27 of 2014\u00a0 Purpose\u00a0 This Circular Letter notifies of changes to the Standard Fund Threshold effective from 1 &#8230;<\/p>\n","protected":false},"author":16,"featured_media":0,"parent":464,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"content-template.php","meta":[],"categories":[10],"tags":[20,21,19],"acf":[],"_links":{"self":[{"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/pages\/2937"}],"collection":[{"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/users\/16"}],"replies":[{"embeddable":true,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/comments?post=2937"}],"version-history":[{"count":2,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/pages\/2937\/revisions"}],"predecessor-version":[{"id":3671,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/pages\/2937\/revisions\/3671"}],"up":[{"embeddable":true,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/pages\/464"}],"wp:attachment":[{"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/media?parent=2937"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/categories?post=2937"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/singlepensionscheme.gov.ie\/ga\/wp-json\/wp\/v2\/tags?post=2937"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}