Transfer into a company pension

Points to note:

• Transfer can only be accepted into a scheme that has been Revenue approved or an application for approval has been submitted.
• Revenue approval cannot be applied for until after the start date of the scheme
• Company pension schemes can only accept transfers from another scheme or PRSA AVC in respect of a different employment if the member has left service and all benefits relating to that employment are being transferred.

Transfers from PRSAs and PRSA AVCs

• Transfer can only be accepted into a scheme that has been Revenue approved.