What is an ARF ?

An ARF is a post-retirement pension fund that can house the 75% balance of a pre-Retirement Pension Fund, after the 25% lump sum is taken, on retirement.

An ARF can only be in sole name only (and not held jointly) and can be taken out at any between 50 – 75.

From a succession planning point of view, unlike an Annuity / DB Scheme, an ARF forms part of your Estate on death.

How is an ARF Invested? This completely depends on the individual’s appetite to risk and investment preferences.

A mandatory annual imputed distribution must be taken from an ARF. This is 4% of the value (if aged 61 to 70), 5% of the value (if 71 or older) or 6% of the value if the totality of your ARFs are over €2m.

Compass Private Wealth deal with both Insurance Companies and Self-Administered ARF Providers to ensure a full choice of Investment Structures & range of Investment Strategies.