Certain Retirement Accounts or Products. Pension schemes registered with HMRC under Part 4 of the Finance Xxx 0000, and non registered pension arrangements where the annual contributions are limited to £50,000 and funds contributed cannot be accessed before the age of 55 except in circumstances of serious ill health. Those that are UK-registered pension arrangements (including authorised payments) as set out in the Finance Xxx 0000 that are excluded from the definition of Financial Account pursuant to Article 1.r)(3) of the Agreement. Immediate Needs Annuities qualifying as such under Section 725 Income Tax (Trading and Other Income) Xxx 0000.
Certain Retirement Accounts or Products. 1. Retirement accounts or products held by one or more exempt beneficial owners.
2. Vested benefits insurances according to Article 10 paragraph 2 of the Federal Vested Benefits Ordinance (FZV)
3. Restricted pension plan insurances (pillar 3a) according to Article 1 paragraph 1 of the Federal Ordinance on the Tax Deductibility of Contributions to Restricted Pension Plans (BVV 3)
Certain Retirement Accounts or Products. Pension schemes registered with HMRC under Part 4 of the Finance Act 2004, and non registered pension arrangements where the annual contributions are limited to £50,000 and funds contributed cannot be accessed before the age of 55 except in circumstances of serious ill health. Those that are UK-registered pension arrangements (including authorised payments) as set out in the Finance Act 2004 that are excluded from the definition of Financial Account pursuant to Article 1.r)(3) of the Agreement. Immediate Needs Annuities qualifying as such under Section 725 Income Tax (Trading and Other Income) Act 2005.
Certain Retirement Accounts or Products. A Retirement Benefit Scheme, within the meaning of section 771 of the Taxes Consolidation Xxx 0000, approved by the Revenue Commissioners for the purposes of Chapter 1 of Part 30 of that Act. • An annuity contract or a trust scheme or part of a trust scheme approved by the Revenue Commissioners under Chapter 2 of Part 30 of the Taxes Consolidation Xxx 0000. • A PRSA contract in respect of a PRSA product, approved by the Revenue Commissioners under Chapter 2A of Part 30 of the Taxes Consolidation Xxx 0000. • An Approved Retirement Fund or an Approved Minimum Retirement Fund provided for under a Retirement Benefit Scheme, an annuity contract or a PRSA as approved under Chapters 1, 2 or 2A of Part 30 of the Taxes Consolidation Xxx 0000. • Those Irish approved pension schemes or contracts under Part 30 of the Taxes Consolidation Xxx 0000 or Approved Retirement Funds or Approved Minimum retirement Funds that are excluded from the definition of Financial Account pursuant to Article 1(s)(3). • An account or product excluded from the definition of Financial Account under an agreement between the United States and another Partner Jurisdiction to facilitate the implementation of FATCA, provided that such account or product is subject to the same requirements and oversight under the laws of such other Partner Jurisdiction as if such account or product were established in that Partner Jurisdiction and maintained by a Partner Jurisdiction Financial Institution in that Partner Jurisdiction.
Certain Retirement Accounts or Products. Pension plans covered by chapter 1 of the Danish Pension Tax Act (Pensionsbeskatningsloven). • Self Pension Savings Account (selvpensioneringskonti) as defined in section 51 of the Danish Pension Tax Act.
Certain Retirement Accounts or Products. Tax Favorable Pension Schemes (and paid-up policies or pension assets certificates) covered by section 6-45 of the Norwegian Tax Act. Group Annuities covered by section 5-41 of the Norwegian Tax Act.
Certain Retirement Accounts or Products. 1. Arrangements under section 1 of the Employers’ Retirement Benefit Law (Betriebsrentengesetz).
2. Arrangements under the Law on Private Pension Plan Contracts Certification (Altersvorsorgeverträge-Zertifizierungsgesetz), provided that contributions to such arrangement do not exceed fifty thousand Euro (€50,000) in any year.
3. An account or product excluded from the definition of Financial Account under an agreement between the United States and another Partner Jurisdiction to facilitate the implementation of FATCA, provided that such account or product is subject to the same requirements and oversight under the laws of such other Partner Jurisdiction as if such account or product were established in that Partner Jurisdiction and maintained by a Partner Jurisdiction Financial Institution in that Partner Jurisdiction.
Certain Retirement Accounts or Products. Membership of the Whai Rawa approved retirement savings scheme operated by Te Rūnanga o Ngāi Tahu.
Certain Retirement Accounts or Products. 1. Annuity contracts which substantiate commitments on pensions under First Additional Provision of the Amended Text of the Law on pension funds and pension schemes (Legislative Royal Decree 1/2002 of 29th November), provided that the benefit amount is established pursuant to a collective bargaining agreement between employers and the representatives of a trade union or set out by Law.
2. Accounts held by pension plans described in section I.C.
3. Accounts held by mutualidades de previsión social
4. Planes de previsión asegurados
5. Planes de previsión social empresarial
6. Seguros de dependencia
Certain Retirement Accounts or Products. 1. Any account owned by an entity identified in paragraph I of this Annex II;
2. All products offering retirement benefits under the Wage Tax Xxx 0000 (Wet op de loonbelasting 1964) or the Wage Tax Act BES (Wet loonbelasting BES);
3. All products that are deductible in the contribution phase and taxable in the distribution phase that are covered by Articles 3.124, 3.125 and 3.126a of the Income Tax Xxx 0000 (Wet inkomstenbelasting 2001) or paragraphs 1(a) and 1(e) of Article 16 of the Income Tax Act BES (Wet inkomstenbelasting BES);
