An A(M)RF is a tax free post retirement investment vehicle. Investments within an A(M)RF grow tax free of Irish income & capital gains tax. The A(M)RF is the “vehicle” that allows you to pick and choose the investments that suit your attitude to risk. An A(M)RF investment could be a bank account, a tracker bond, a share portfolio with a stock broking house or an investment with an insurance company, or a mix of these and more.

Before commencing an ARF you must first take out an AMRF with €63,500 (unless you have a guaranteed income for life of €12,700 per annum) and the remainder goes into your ARF. You cannot access the initial investment in your AMRF before age 75, after which it becomes an ARF. Growth on your AMRF can be taken, subject to tax.

Income taken from an ARF is subject to tax.

Should you wish to discuss any of these products and would like to discuss your own specific pension needs today please email us at here