The maximum allowable pension fund at retirement for tax reasons is known as the Standard Fund Threashold or SFT. With effect from the 7th of December 2010 the new limit is set at €2.3 million. If your fund is over this limit you need to contact us and we can apply to Revenue to have the Threashold increased. We have a 6 months window to undertake this application. If you do not apply to Revenue for the extension you will be liable to your marginal rate of tax above on the value of the fund over €2.3 million.