From the desk of Robert Whelan: The Standard Fund Threshold (SFT) is the maximum pension an individual is allowed at retirement for tax purposes. From 1 January 2014, the absolute value of the SFT is €2 million, and any amount over that limit at retirement is subject to income tax at 40%. Clients cannot use any tax credits or allowances to reduce this and the tax deducted cannot be offset against any other tax liability. So what can you do if you’re an Irish business owner or senior professional that’s approaching the SFT, but isn’t happy paying 40% income tax at retirement? As a financial adviser with more than 20 years experience, I have recently developed a specialist service assisting Irish business owners and senior executives that are approaching the €2mn SFT Threshold. If...