Executive Pensions

Executive Pensions

  • Providing for a deserved standard of living in retirement for you, and your key employees

>> What is an executive pension?
>> Who is eligible to set up an executive pension plan?
>> How do executive pensions work?
>> Benefits of an executive pension plan
>> Our unique approach
>> Further information


Executive Pension Plans (EPPs) are pension schemes designed specifically for employers, company directors, senior executives and key employees.

EPPs are an extremely tax efficient way for companies in Ireland to provide additional pension benefits for key personnel, as well as ensuring a flexible and tax effective retirement fund for the business owner, independent of the company’s assets.

At abm financial advisers, our team of investment experts are dedicated to helping you choose the most suitable Executive Pension Plan for your individual needs. An Executive Pension Plan that ensures you achieve your financial objectives in the most tax efficient manner possible.

We are authorised agents for 7 executive pension providers in Ireland. As we are not tied to any one individual company, we are best placed to match you to the most suitable and competitively priced pension plan for your needs.

What Is An Executive Pension?

An Executive Pension is a company pension plan set up by an employer to provide retirement benefits for Directors, Senior Executives and employees of the company. Under this type of pension plan the employer pays either a portion or all the pension contributions on behalf of the employee and the employee may also make his/her own personal contributions.

Who Is Eligible To Set Up An Executive Pension?

  • Central to eligibility is the employer-employee relationship i.e. the employer incepts an executive pension plan on behalf of the employee(s).
  • Executive pension plans are common practice in small organisations and particularly in ‘one person’ limited companies.
  • Suitable for directors of limited companies who wish to invest a proportion of the company profits in a tax efficient manner.
  • Employers should consider an executive pension plan for their senior executives and other key employees who want to save in a tax efficient manner, to ensure a comfortable standard of living in retirement.

How Do Executive Pensions Work?

  • An Executive Pension Plan is set up under trust by the employer so that it is separate to the assets of the company.
  • The Employer can fully customise the pension scheme, setting out rules such as who is eligible to join, the minimum age for joining etc.
  • The Employer makes regular or lump sum contributions on behalf of employees.
  • Employees can also make personal contributions or extra contributions such as AVCs.
  • Additional benefits can also be added to the plan such as death benefits or income protection benefits.

Benefits of an Executive Pension:

√       Corporation tax relief on company contributions (subject to certain limits) √       Tax free investment growth
√      Tax relief for employees on their contributions (subject to certain limits) √      Provides company directors with a pension fund independent of company assets
√      Tax free lump sum on retirement (subject to certain limits) √       Provides company directors with extra options for contributing to, and also eventually drawing down, retirement benefits

Our Unique Approach


  • As qualified accountants, we ask the questions that matter. From sole traders and partnerships to one person limited companies – we understand the differing business structures in existence and how to match same with the correct pension structure.


  • Following a full financial review of both you and your business, your abm adviser will be best placed to tailor a solution to suit your circumstances.


How Can I Get Further Information on Executive Pensions?

For further information on taking out an Executive Pension Plan, email us.

Warning: The value of your investment may go down as well as up.