Common use of Certain Retirement Accounts or Products Clause in Contracts

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. A Retirement Benefit Scheme, within the meaning of section 771 of the Taxes Consolidation Xxx 0000Act 1997, 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 0000Act 1997. • 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 0000Act 1997. • An Approved Retirement Fund or an Approved Minimum Retirement Retire- ment 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 0000Act 1997. • Those Irish approved pension schemes or contracts under Part 30 of the Taxes Consolidation Xxx 0000 Act 1997 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 Part- ner 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.