Tech Talks

A round-up of all the latest Tech Talks from Zurich Ireland.

Latest talks

Tax consequences on death of an ARF or Vested PRSA holder

In this issue of TechTalk, we look at the treatment of Approved Retirement Funds (ARFs) and Vested Personal Retirement Savings Accounts (PRSAs) on death and examine the tax consequences on payments made as a result.

Revenue Guidance – Employer Contributions to a PRSA

Revenue have provided confirmation that a BIK (Benefit in Kind) for employees arising from an employer PRSA (Personal Retirement Savings Account) contribution is not calculated and applied in the weekly/monthly payroll period in which the employer contribution is paid. Instead, the potential for a BIK is calculated in the last payroll period for the employment in that year.

TechTalk: Leaving a legacy – where there’s a will there’s a way

Our latest TechTalk takes a deep dive into Estate Planning, Discretionary Trusts, and the use of Investment Bonds as an efficient way to manage them.

TechTalk: Retirement Planning for Company Directors in 2025

There are two pension arrangements under which this pension funding can take place. They have the option to fund under either an Executive Pension in a Master Trust or a PRSA. In today's TechTalk we review both of these options for 2025 contributions. 

Techtalk: Opportunities and Pitfalls - Advising clients on backdating a pension contribution to a prior year

With the Revenue “Pay and File” tax deadline approaching, it's crucial to understand the benefits and challenges of making pension contributions before the deadline to maximise tax relief.

Techtalk: Guidance Note on tax relief and how marginal rate tax applies

While tax relief is only available on pension contributions against your individual earnings, there are some measures that may need to be taken to optimise income tax relief. 

TechTalk Enhanced Transfer Values from Defined Benefit Schemes

Defined Benefit (DB) schemes regularly review how to manage their future liabilities and one exercise that many will undertake is to offer deferred members an ETV (Enhanced Transfer Value). This amounts to their Standard Transfer Value based on their future pension entitlement under the scheme plus an additional incentive. This is normally offered for a limited period and many schemes will require members to obtain financial advice from an advisor appointed by the scheme before allowing them to accept.

TechTalk: Recent changes for PRSAs and State Pensions

In this edition of TechTalk we look at changes to the PRSA (Personal Retirement Savings Account) contract, changes to the State Pension (Contributory) and how these changes may have an impact on payments from your clients Vested-PRSAs and ARFs (Approved Retirement Funds).

TechTalk - The real standard fund threshold

The Irish Revenue incentivise pension saving by providing tax relief on contributions and tax-free investment growth on returns made; however, they do impose restrictions on how much you can save using a pension in terms of your contributions and the overall fund you can build.

The Real Standard Fund Threshold

The Irish Revenue incentivise pension saving by providing tax relief on contributions and tax-free investment growth on returns made; however, they do impose restrictions on how much you can save using a pension in terms of your contributions and the overall fund you can build.
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