Master Trust - Executive Pension

Individual trust based retirement savings plans for company owners and executive directors.

Corporate Pensions

Master Trust - Executive Pension

A Retail Master Trust (one member) is the newer version of an Executive Pension Plan.

Together with regular monthly contributions, company reserves can be invested in the form of a lump sum, which can include credit for back-service, in the case of owners who have a long company service and had previously neglected to make pension contributions.

Executive Pension Illustration

Corporate Pensions

Master Trust - Executive Pension

When setting up your company funded Master Trust (executive pension), we provide the broadest range of investment choices at minimum cost, aligned to both your investment risk profile and impact investment preferences.

There are no contribution charges meaning 100% investment allocation applies and there are no early exit penalties.

All plans arranged through us include 24/7 online portal access. Annual reviews and yearly benefit statements are provided as standard.

Corporate Pensions

Bespoke Executive Portfolios

Our traditional insured plans offer multi-asset diversification, with a choice of passive and active management, typically combining varied fund manager strategies by way of a bespoke portfolio design.

The insured mutual fund route includes over 23 leading domestic and international fund manager options to help ensure maximum value. The minimum monthly employer contribution is €500.00 per month.

Our self-directed option, allows investment in mutual funds and structured products, but also allows you to take control of your own trading albeit in Equities, EFTs, Bonds or Currencies, through the use of an appointed stockbroker.

The minimum monthly employer contribution is €2,500.00 per month, whereas the minimum execution only single stockbroking trade is €50,000.

Bespoke Investment Portfolios
Retirement Benefits

Corporate Pensions

Plan Benefits at Retirement

A company may make whatever contributions are necessary to build up a pension fund, which will provide a director with a pension of 2/3rds of their final pensionable salary – subject to a maximum fund value, currently €2m (increasing to 2.8M by 2028).

Come retirement, your options are to take a tax-free lump sum and buy an Annuity, or to reinvest the balance in an ARF and take an income from that.

1. Tax Free Cash

You can draw a tax-free lump sum based on your salary and service to a maximum of 1.5 times final remuneration, where you have 20 years of company service, or you can take a lump sum based on 25% of the value of your retirement pot.

A limit of €500,000 applies to the tax-free lump, with the first €200,000 paid out tax-free and the balance being taxed at 20%.

2. Annuity Option

An annuity pays a retirement income for the rest of your life in exchange for the balance of your pension pot at retirement.

3. ARF Option

An ARF allows you to retain your pension pot at retirement, subject to minimum withdrawals, and can be passed on to your family on death.

Corporate Pensions

Key Plan Features

Financial advice around retirement planning

Questions & Answers

Master Trust - Executive Pension - FAQs

Your company director pension questions answered.

A Master Trust Executive Pension Plan is best suited to company owners, with long potential company service come retirement (20 years or more) and the ability to take a high salary level, thereby availing of the possibility of a higher tax-free lump sum at retirement.

Older versions before the introduction of Master Trust contracts, may have lower charges and therefore prove better value to the newer PRSA alternative.

Different charges structures exist depending on how much commission or fees are sought by your broker or advisor, our offering are as follows, where 100% investment allocation applies:

Master Trust – Min regular savings 500 PM.

1.  The annual management charge typically amounts to 1.25% PA, inclusive of ongoing broker support.

2. A monthly policy fee from of circa €3.00 per month, dependent on your choice of provider.

Self-directed – Min regular savings 2,500 PM.

1.  The annual management charge is set at 0.40% PA.

2. Dealing charges amount to 0.25% of the traded amount.

3. The is no policy fee.

4. The broker set-up fee amounts to 5,000 and annual support charge 500.00 per annum.

5. Minimum stockbroker trade 50,000.

Yes, all private pension holders are still entitled to the State pension in addition. Currently, the current State Social Welfare Pension is only: €248.30 per week. The contributory pension starts at age 66 and the non-contributory not until age 67. Executive pension plan benefits can be taken from age 50 onwards and will not reduce your State pension benefits.

One Quote Financial Brokers currently arrange free Master Trustee services for all new executive pension plan schemes.

The tax breaks are numerous:

  1. Company-funded pension plans can effectively receive 52% PAYE relief, plus corporation tax relief @12.5%.
  2. There is no DIRT or capital gains tax on investment growth.
  3. After taking up to 200,000 tax-free on retirement drawdown, any balance is taxed at the lower income tax rate.

When it comes to the company making the contribution on your behalf, there is a range of factors in determining how much can be contributed, which are listed below. 

However, the important point is that your company can invest a lot more than you can personally and still benefit from tax relief. 

The maximum retirement fund that you can build up will be 2.8M by 2028, and if choosing to take the annuity route, over the ARF route, the maximum pension you can take is 2/3rds of your final pensionable salary.

  1. Age
  2. Gender
  3. Marital Status
  4. Chosen Retirement Age
  5. Salary
  6. Previous Pensions
  7. Years of service with the current employer

The maximum contributions that can be made on a personal basis, will depend on your personal circumstances including company service and salary, whilst tax relief on personal contributions is restricted. 

Contributions paid by you personally, will be considered for the purposes of determining maximum contribution limits for tax relief purposes, which equate to a % of net relevant earnings (annual salary) and increase with age, with a salary limit of 115,000 applying.

Employers can pay regular or single contributions to their pension plan. An executive pension can also accept transfers from other executive pensions as well as previous group schemes – these would usually be paid as electronic fund transfers from other institutions.

Senior employees and non-executive directors, can make regular contributions on the same basis as their employer, with the combined contributions payable through company payroll. They can also make one-off lump sum payments within Revenue Limits via EFT.

  • Insured Plans – the most popular type of executive pension, is an insured plan provided through an insurance company. It allows investment in a choice of pooled funds also called unit-linked, or mutual funds and offers the cheapest way of investing in assets, which can include equities, bonds, property, commodities, and deposits.
  • Self-directed Plans – these plans offer a hybrid of insured fund options, as well as access to your own choice of specific equities or ETF’s, they tend to be more expensive than insured versions.
  • Self-administered Plans – best suited to high-net-worth individuals who wish to select all their own investments, which may include direct property purchases, this is the most expensive option includes set-up fees, trustee charges, actuarial charges, and annual management charges in addition to any transactional costs associated with asset trades.

Where an employee dies in service before normal retirement age (NRA) a lump sum not exceeding four times the deceased employee’s final remuneration may be provided.The lump sum may be paid to the employee’s legal personal representatives (spouse) or a nominated beneficiary. A refund of the employee’s own contributions (with or without interest) may be paid in addition to any other lump sum. 

You can retire from age 50 and provided you have left that employment, noting that you will need to sell your shareholding and sever all links with that business, but can choose to work elsewhere.

If you have to stop working due to serious ill-health, you can take your pension benefits earlier.

Once you have taken your retirement lump sum, you can choose to reinvest the balance in an ARF (investing in funds for tax-free growth as before) and make regular and ad hoc withdrawals to provide an income or you can choose to purchase an annuity.

We compare charges and investment performance of all leading insured and self-directed pension providers. We ensure that the recommended pension plan option, matches your appetite for investment risk and that any charges are fully transparent and kept to a minimum. We also offer you full online access to your pension plan from inception, with regular investment performance reviews.

testimonials

Our Google Reviews

Our Executive Pension client feedback through reviews.

Cillian Dickson
Superb choice
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Looking after my executive pension plan, One Quote provide superb choice and value with online access and annual reviews to keep track. They represent a solid choice of broker.
Paul Hollins
Recommended
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I have my Executive Pension with One Quote and choose them based on investment fund choice, flexibility, competitive charges and service. Very happy to recommend.
Simon Finnegan
Great Support
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One Quote took the time to understand my needs as a contractor and explained my options in detail. I chose them based on the detail provided, low-cost, service and flexibility.
Christine Coffey
Friendly service
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As a company owner, I have One Quote looking after my pension planning needs. Their service is prompt, friendly and very cost competitive. I have no hesitation in recommending them.

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