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Certain health insurance reimbursements prohibited- immediate action required for IrishNI companies with US employees
  • Arnall Golden Gregory LLP
  • Ireland, USA
  • May 20 2015

Irish and Northern Irish companies with employees in the US need to read this update and take immediate action if needed. And I'm not just writing

Pensions Update - Winter 2016
  • Arthur Cox
  • Ireland
  • November 21 2016

Budget 2017 was announced on 11 October 2016 and the implementing Finance Bill was published on 18 October 2016. Together, they contained two

Finance Bill extends approved retirement fund drawdowns to 25 years
  • William Fry
  • Ireland
  • December 10 2014

In 2011, the government increased the "imputed or notional distribution of assets" to 5. This is the amount Revenue assumes a person will draw down

Reduced ARF thresholds
  • William Fry
  • Ireland
  • September 9 2013

Approved Retirement Funds (ARFs) allow people to keep part or all of their retirement fund invested post retirement age. Income can be drawn from an

Early access to AVC's
  • William Fry
  • Ireland
  • September 9 2013

Individuals who have made additional voluntary contributions (AVCs) to their occupational pension scheme can now take a once-off early withdrawal of

Significant pension changes: changes to the standard fund threshold
  • William Fry
  • Canada, Ireland, United Kingdom
  • January 16 2014

The Standard Fund Threshold ("SFT") (ie the maximum allowable pension fund at retirement for tax purposes) has been reduced again, this time from

Budget 2013: pension provisions
  • William Fry
  • Ireland
  • January 17 2013

The pensions industry breathed a sigh of relief when the Minister for Finance announced during his Budget speech on 5 December 2012 that "as it is

Sharp increase in numbers availing of SARP
  • William Fry
  • Ireland
  • August 13 2015

The Special Assignee Relief Programme (SARP) was introduced in 2012 and was designed to make Ireland a more tax attractive place to work for

Changes to VAT for defined contribution pension schemes
  • Eversheds Sutherland (International) LLP
  • Ireland
  • April 15 2015

The Finance Act 2014, enacted last December, has extended certain exemptions from VAT provided to collective investment schemes to defined

Pensions Update: Significant Changes Proposed by Finance Bill 2016
  • Mason Hayes & Curran
  • Ireland
  • November 28 2016

The Budget Statement delivered in October 2016 did not highlight any significant developments in relation to pensions other than the cessation of the