Standard Fund Threshold


The current Standard Fund Threshold (SFT) of €2 million can significantly impact those with pension assets above this limit or those whose funds are projected to exceed it – funds above €2million being liable to an effective tax of c.70%. There are a number of strategies to manage pension assets effectively in light of this restriction.

These include:

  • Ceasing Contributions: Stop additional contributions to prevent tax penalties.
  • Tax Credit Utilization: Where available, apply lump sum tax credits to offset excess taxes.
  • Investment Strategy Review: Adjust investments to lower-risk/return options.
  • Early Benefit Access: Withdraw benefits early to reduce taxable growth.
  • Phased Access via PRSAs: Utilize phased withdrawals to manage tax exposure.
Contact us and we can review your specific circumstances and recommend suitable solutions

Client Testimonials

Barry has looked after my affairs, particularly those of my retirement, over a number of years. To say that these were complicated is an understatement as they covered both private and HSE pensions arrangements. Barry demonstrated a deep level of expertise and knowledge particularly in relation to Personal Fund Thresholds and how they interplay with HSE pension benefits.

I am happy to recommend Barry and Bellwether services.

Dr. Ian Eustace – Retired Registered Specialist in Occupational Medicine

My retirement considerations were quite complex involving both HSE and private pensions. Through his expertise and structured approach Barry guided me through the complexities of this process implementing a clear post retirement investment strategy.
William Quinlan – Orthopaedic Surgeon


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