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Benefits payable on leaving

Transfer of benefits

Pension arrangements generally allow you to transfer your pension benefits from one arrangement to another. The transfer rules depend on the arrangement you are transferring from and the arrangement you are transferring to.

Benefits from a retirement annuity contract can be transferred to another RAC or to a PRSA.

Benefits from a PRSA can be transferred to another PRSA, to an occupational pension scheme or to an overseas arrangement.

Benefits from an occupational scheme can be transferred to another occupational scheme, a PRSA, a buy-out bond (or personal retirement bond) with an insurance company, or an overseas pension arrangement.

The rules and restrictions that apply depend on the circumstances.