Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

I appreciate that and I welcome the substance of the amendment and the amendment to the amendment. The issue I want to deal with is twofold so I will separate it out. One is on the vesting of the PRSA and the date at which it happens. I then want to discuss the transfer of the assets on death and how that will apply. I will focus on the first part of it first. If one has an ARF, there is an imputed distribution at the age of 61 of 4% and 5% at the age of 71 yet in the PRSA the imputed distribution will only kick in at the age of 75. What is the rationale for that?