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Seanad: Pension Provisions. (9 Nov 2006)

Tom Parlon: ...generally provide members with the tax-free lump sum option, it is a matter for the pension scheme member, or the holder of a personal pension plan such as a personal retirement savings account, PRSA, or a retirement annuity contract, to decide to exercise the right to a tax-free lump sum. Instead, he or she may choose to take all of his or her entitlement as a pension or annuity which...

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