Post retirement options

Let us help you choose the right path at retirement - one which will meet your income requirements, gives you control and makes provision for your dependents on your death.

Approved Minimum Retirement Funds & Approved Retirement Funds (AMRFs and ARFs) are primarily for people in Ireland who wish to control their investment strategy post retirement.

The AMRF / ARF structures are post-retirement vehicles which were first introduced in 2000 as an alternative to the traditional annuity route for members of pension schemes at retirement.

The AMRF / ARF are tax-efficient structures into which the retired proceeds (after payment of the Lump Sum) of the following types of pension funds can be transferred:

  1. Personal Pensions
  2. Personal Retirement Bonds
  3. PRSAs
  4. Occupation Defined Contribution Schemes
  5. Executive Pension Schemes / Small Self-Administered Retirement Schemes
  6. AVC Schemes

The ARF is designed to provide an income in retirement, through Mandatory Drawdown on an annual basis (for ARF holders over age 60 for the full tax year). The minimum amount of the drawdown is dependent upon the age and value of the ARF:

Under age 71 <> Over Age 71 <> > €2m                       
4% 5%  6%


The ARF / AMRF offering gives ownership of the pension assets to dependents on death as both can be passed on to the surviving spouse and children.

Meeting your needs

Peace of mind

At Smith & Williamson we employ a team of highly qualified and experienced pension advisors. This gives you the peace of mind that your retirement needs will be met with care and expertise.


You will have direct access to the expert team who manage your account. This means you can always pick up the phone to someone who knows your situation.


We will work closely with your other professional advisers where required to help ensure you receive a co-ordinated service.


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