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 Take Control of Your Retirement Income

pension advice

An Approved Retirement Fund (ARF) is a tax efficient post retirement investment fund. It puts you in control of your pension assets and retirement income.

What are the Benefits of an Approved Retirement Fund ?

  • You have flexibility and control over your pension fund.
  • You can invest in a wide range of assets, with the potential for your pension fund to continue growing.
  • You can choose the level of income you want to take each year from an ARF, subject to a minimum annual withdrawal.
  • When you die, your residual fund passes to your Estate.
  • The decision to buy an ARF is reversible ie at a later date an ARF can be used to purchase an annuity ie an income paid by an insurance company . The decision to purchase an annuity is not reversible.

Who can set up an Approved Retirement Fund ?

  • If you are a member of an employer sponsored defined contribution pension scheme or
  • You hold your pension benefits in a Personal Retirement Bond (PRB) (including benefits that have been transferred from a Defined Benefit (DB) scheme) or
  • You are a member of an employer-sponsored pension scheme and have made Additional Voluntary Contributions (AVCs) or
  • You have a Personal Retirement Savings Account or
  • You have a Personal Pension Plan.

Why Chose Harvest for your Approved Retirement Fund?

  • You want a competitive and transparent charging structure.
  • You want an investment portfolio designed around your need and long term objectives.
  • You want a clear picture of the retirement income from your pension.
  • We were awarded Pensions Broker of the Year 2015, 2016, 2017 & 2018 at the Irish Pensions Awards.
  • Investment Broker of the Year 2018 at LPI Awards.

What is a Self Administered ARF

A Harvest Self Administered ARF offers the following benefits:

  • You have control over where your funds are invested. You can invest in – Direct property and Property syndicates, REITS, International Funds, Direct Shares, Bank deposits and more.
  • You have a competitive and transparent charging structure.
  • Your investment portfolio is designed around your needs and long term objectives.
  • You have a clear picture of the retirement income you can expect from your pension.

To find out more about our self administered ARF, and a clear picture of what retirement income your pension will provide you, contact us at or on 01 2375500.

What happens to my ARF if I die?

On your death your ARF can be transferred to your spouse / civil partner tax-free who can continue to manage the ARF investments and take withdrawals.

Alternatively your ARF can be left to your children or other persons subject to income and / or inheritance tax which are summarised below.

ARF Inherited by……Income Tax DueCapital Acquisitions
Tax Due
Surviving SpouseNone, where transferred into an ARF of surviving spouse.

Yes, if not transferred to ARF to survivor’s spouse. This will be treated as a taxable distribution by the deceased in the year of his/her death.
Child aged 21+ at date of deathYes. Income Tax at rate of 30%None
Child aged less than 21 at date of deathNoneYes, normal inheritance tax rules apply.
Anyone else
(not surviving spouse or children)
Yes. This will be treated as a taxable distribution by the deceased in year of his/her death.Yes, normal inheritance tax rules apply.

 Call us on 01 2375500 or email

ARF or Annuity – which option might suit you best?

Approved Retirement Funds and Risk

Income in Retirement

What is a Self Administered Approved Retirement Fund (ARF)?

Investment Options


This marketing information has been provided for discussion purposes only. It is not advice, it is provided for general information purposes only and does not fully take into account your financial position, investment needs and objectives, attitude to risk, liquidity needs, capital security needs, capacity for loss, etc. It should therefore not be relied upon to make investment decisions. Prior to any formal investments taking place you will be provided with a detailed suitability letter taking into account all the above and outlining why the investment(s) are (not) suitable for you.

Past performance is not a reliable indicator of future results.

Please note that the provision of this product or service does not require licensing, authorisation or registration with the Central Bank and, as a result, it is not covered by the Central Bank’s requirements designed to protect consumers or by a statutory compensation scheme.

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