601. Deputy James O'Connor asked the Tánaiste and Minister for Finance if he will consider introducing legislative amendments to the Taxes Consolidation Act 1997 to permit members with dual defined benefit and defined contribution benefits under the same employment to crystallise those benefits independently, at different times, where the dual defined benefit is frozen and no longer accruing; if he will address how the current requirement for concurrent crystallization of dual pension benefits unfairly impacts members in relation to the standard fund threshold limits by forcing a simultaneous valuation that can trigger immediate chargeable excess tax penalties (details supplied); and if he will make a statement on the matter. [43532/26]

Summary

601. Deputy James O'Connor asked the Tánaiste and Minister for Finance if he will consider introducing legislative amendments to the Taxes Consolidation Act 1997 to permit members with dual defined benefit and defined contribution benefits under the same employment to crystallise those benefits independently, at different times, where the dual defined benefit is frozen and no longer accruing; if he will address how the current requirement for concurrent crystallization of dual pension benefits unfairly impacts members in relation to the standard fund threshold limits by forcing a simultaneous valuation that can trigger immediate chargeable excess tax penalties (details supplied); and if he will make a statement on the matter. [43532/26]

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