I am informed by the Revenue Commissioners that it is not possible to give a reply to the actual case based on the information supplied by the Deputy, but if the Deputy wishes to write to Revenue with further details a comprehensive response will be provided.
However on the general point of eligibility the Revenue Commissioners have advised me that to transfer an Approved Minimum Retirement Fund (AMRF) to an Approved Retirement Fund (ARF) before the age of seventy five, an individual must be in receipt of specified income of €12,700 in order to make such a transfer. Specified Income is defined as a pension or annuity which is payable for the life of the individual, including a pension payable under the Social Welfare Consolidation Act 2005. Therefore income from employment which ceases when the employment ends would not qualify as specified income.