Establishing Probate / Approved Retirement Fund Category in SA2 Form

WHAT'SFREE?

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A deceased person has left their entire estate to their surviving spouse. All assets are in joint names.

There is one exception to this, namely the deceased’s ARF (approved retirement fund). A new fund in the surviving spouse’s name needs to be set up.

Given that the amount of the fund exceeds €100K, it appears that Probate needs to be established.

Since it should be a straightforward process, this is being done without enlisting the services of a solicitor.

In completing Revenue’s Form SA2, there is a requirement to declare any property / funds not jointly owned.

Could someone advise me what category of ‘Assets’ an ARF falls under, please?

Page 22 to 24 of the attached Guide to Completing a Statement of Affairs Form lists the available headings.

https://revenue.ie/en/gains-gifts-a...ng-statement-of-affairs-probate-form-sa.2.pdf

Many thanks.
 
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